01/2021
Mutual agreement with France on cross-border taxation of home office workers extended
Peter von Burg
The State Secretariat for International Financial Matters (SIF) reported on 3 December 2020 that the provisional mutual agreement of 13 May 2020 between Switzerland and France on the taxation of cross-border workers who work in the home office as a result of measures taken to combat COVID-19 will remain in force until 31 March 2021.
The agreement was concluded in order to avoid tax uncertainties or postponements due to measures to combat COVID-19 (see our contributions of 16 May 2020 and 27 July 2020).
The corresponding agreement is available here.
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