Home office - No extension of the mutual agreement between Switzerland and Italy
Tabea Lorenz
On December 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that the mutual agreement between Switzerland and Italy of June 18-19, 2020, which includes, among other things, exceptional and temporary special rules for home office taxation, will remain in force only until January 31, 2023.
Accordingly, the competent authorities of Italy and Switzerland have determined that there are no longer restrictions on the free movement of persons in either country due to the Covid-19 health emergency. Therefore, based on the current health situation, no extension is planned as of February 1, 2023. The competent authorities draw attention to paragraph 3 of the Additional Protocol to the Agreement between the Italian Republic and the Swiss Confederation on the taxation of cross-border commuters, which was signed on December 23, 2020 and is currently not yet in force. This expressly provides that the Contracting States shall consult each other at regular intervals on whether amendments or additions to the Additional Protocol, or possibly the conclusion of mutual agreement arrangements, are required with respect to the home office.
The related communication is available here .
Further information is available here .
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