The State Secretariat for International Financial Matters (SIF) reported on 3 December 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 March 2021.
The agreement was concluded in order to avoid tax uncertainties or postponements due to measures to combat COVID-19 (see our contributions of 16 May 2020 and 27 July 2020).
The corresponding agreement is available here.
