Switzerland and France have concluded an updated mutual agreement arrangement on the taxation of cross-border teleworking, aligning it with the revised double taxation framework in force since 1 January 2026, the State Secretariat for International Financial Matters (SIF) said.
Switzerland and France have concluded a new mutual agreement on the taxation of cross-border teleworking on 1 May 2026.
This announcement was made by the State Secretariat for International Financial Matters (SIF) on the same day.
The arrangement was concluded on 29 April 2026 and is based on the provisions of the supplementary agreement of 27 June 2023 to the bilateral double taxation agreement between Switzerland and France. That supplementary agreement entered into force on 24 July 2025 and has been applicable since 1 January 2026.
According to SIF, the mutual agreement arrangement is substantially identical to that of 30 June 2023, but has been updated to refer to the new legal framework now in force. The accompanying guidance note, including practical examples, has also been revised to align with the updated legal framework governing the taxation of cross-border teleworking.
