June 17 2021

COVID-19 Pandemic: France and Switzerland Prolong Mutual Agreement on Cross-Border and Frontier Workers Until 30 September 2021

Source: IBFD Tax Research Platform News

The mutual agreement concluded between France and Switzerland on 13 May 2020 regarding the taxation of income earned by cross-border and frontier workers during the COVID-19 pandemic has been prolonged until 30 September 2021. The Swiss tax authorities made this announcement on 16 June 2021.

The mutual agreement applies with effect from 14 March 2020. Previously, the mutual agreement had been prolonged until 30 June 2021.