Federal Council creates national basis for the taxation of teleworking by cross-border commuters

At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.

As a rule, the DTAs stipulate that income from employment is taxed in the country in which it is physically exercised. Teleworking would therefore shift the right of taxation to the country of residence.

The legal basis is now to be created in national law to tax cross-border commuters even if they telework abroad. This will ensure that Switzerland loses as little tax revenue as possible.

Further information is available here.

The following documents are also available here: Message, draft law and results report.