Memorandum of Understanding between Switzerland and France on the taxation of cross-border commuters for teleworking or home office work remains in force until the end of 2020

The State Secretariat for International Financial Matters (SIF) reported on 28 August 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 December 2020.

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.