The State Secretariat for International Financial Matters (SIF) has announced that a new agreement between Switzerland and France on the taxation of cross-border telework was concluded on April 29, 2026.
This Memorandum of Understanding is based on the provisions of the Additional Protocol of June 27, 2023, to the bilateral double taxation treaty, which entered into force on July 24, 2025, and has been applicable since January 1, 2026.
The content of this memorandum of understanding is the same as that of June 30, 2023, but it reflects the new legal situation.
The announcement is available here.
