• Sarah Robert, Partner |

Switzerland and France have extended the agreement to 31 October 2022, enabling French cross-border workers with Swiss employers across all cantons to continue working from home whilst applying the frontalier rules. The temporary measures were due to expire on 30 June 2022.

Switzerland and France have extended the agreement of 13 May 2020, enabling French cross-border workers with Swiss employers across all cantons to continue working from home whilst applying the tax regime as if they were still commuting to their usual place of work. The temporary measures which were put in place at the beginning of the pandemic have been extended several times, with the last deadline announced as 30 June 2022. This latest extension will come to an end by 31 October 2022

France and Switzerland recognize that the working from home model has evolved significantly since the start of the pandemic with a real shift in the way employees have embraced the flexibility of home and office work. Both countries agree that now is the time to redefine the tax rules so that they reflect this new reality. The extension has therefore been put in place to give both countries more time to agree on a permanent solution to facilitate remote working across borders. They are looking to implement a regime which is “supple, simple and fair” for employees and employers alike, and one which allows for an equitable split of the tax revenues between France and Switzerland.  

This announcement comes after Switzerland and the EU agreed on continuing a flexible application of the social security rules for remote workers until 31 December 2022. This means there is a misalignment of tax and social security rules, which we have already seen with previous extensions; however, the authorities have committed to finding a permanent solution before the extension expires.

Although this may seem like just another extension to the tax rules, the announcement has a different tone and message. It is clear that both France and Switzerland want to conclude a new agreement for all cross-border workers that reflects the change in working patterns. This agreement must also satisfy both sides in terms of preserving their financial position. Both countries are determined to find a solution before the end of October 2022 and have even stated that a timeline has been put in place to make this happen.

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