On July 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that Switzerland and Italy have agreed that the Memorandum of Understanding on the impact of COVID-19 measures on the treatment of earned income from employment under the 1974 DTA and the 1974 Convention on Frontier Workers (see our article of June 20, 2020) will remain applicable until the end of October 2022 to all individuals who are residents of a Contracting State and regularly engage in gainful employment in the other Contracting State. Before the end of October 2022, the competent authorities will consult again.
The agreement is available here.
