On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.
The Verständigungsvereinbarung Telearbeit 2023 provides that between February 1, 2023 and December 31, 2023, home office is possible for up to 40% of working hours without any change in the international allocation of the tax base or a change in cross-border commuter status. The mutual agreement applies exclusively to cross-border commuters within the meaning of the agreement of October 3, 1974 between Switzerland and Italy. However, for the period from July 1, 2023 to December 31, 2023, the mutual agreement only applies to cross-border commuters who were teleworking on March 31, 2022.
The temporary mutual agreement 2024-2025 provides that from January 1, 2024, cross-border commuters may carry out a maximum of 25% of their paid employment from their place of residence in their country of domicile without this leading to a change in cross-border commuter status. This agreement applies exclusively to cross-border commuters within the meaning of the agreement of December 23, 2020. By May 31, 2024, Switzerland and Italy will sign a protocol amending the 2020 cross-border commuter agreement, which will contain an identical provision on home office.
All agreements and memoranda of understanding between Italy and Switzerland are available here .
