On November 10, 2023, Federal Councillor Karin Keller-Sutter and the Italian Minister of Finance and Economy signed a declaration that permanently regulates the issue of taxation of home offices for cross-border commuters.
The transitional solution of April 20, 2023 will be extended and special rules regarding the taxation of home offices of cross-border commuters will be agreed until the end of November 2023, which will apply for the period from February 1 to December 31, 2023.
From January 1, 2024, cross-border commuters will be able to work up to 25% of their working hours from home. This will then have no impact on taxation and cross-border commuter status.
The declaration is available here.