The Swiss Federal Tax Administration announced that Switzerland and France have signed an agreement which extends the current tax framework for cross-border teleworkers on 17 December 2024.This agreement allows individuals working across borders to telework up to 40% of their annual hours without altering tax obligations.
Initially established in December 2022 as a transitional measure, the agreement’s validity has now been extended until 31 December 2025.
While permanent updates to the 1966 income and capital tax treaty have been negotiated through an amending protocol, their implementation is pending, necessitating the continuation of the transitional arrangement.