July 25 2022

Italy and Switzerland Prolong Agreement on Taxation of Frontier Workers until 31 October 2022

Source: IBFD Tax Research Platform News

On 22 July 2022, Italy and Switzerland released a joint declaration (in Italian) extending the mutual agreement, signed on 18 and 19 June 2020, regarding the taxation of frontier workers during the COVID-19 pandemic.

The mutual agreement will continue to apply until 31 October 2022, despite the end of the COVID-19 pandemic. This will allow the Italian and Swiss competent authorities to consult each other in order to verify whether the conditions for the application of the mutual agreement continue to exist.