January 6 2023

COVID-19 Pandemic: Italy and Switzerland Sign Final Extension on Mutual Agreement on Frontier Workers

Source: IBFD Tax Research Platform News

On 22 December 2022, Italy and Switzerland signed a final extension to the mutual agreement, concluded on 18 and 19 June 2020, regarding the taxation of frontier workers during the COVID-19 pandemic, under the Italy - Switzerland Income and Capital Tax Treaty (1976), as amended by the 1978 and 2015 protocols.

The mutual agreement is prolonged until 31 January 2023 and will cease to have effect on 1 February 2023.