03/2021
Memorandum of Understanding between Switzerland and France
Natalya Ezzaini
In view of the fact that the measures to combat the spread of COVID-19 are still topical, Switzerland and France have agreed that the mutual agreement signed on 13 May 2020 should remain in force until 30 June 2021.
After that date, it will cease to apply. However, they reserve the right, depending on the development of the health situation in both countries, to extend this agreement beyond 30 June 2020 or even to conclude a new mutual agreement.
Further details are available here.
First publication:
www.taxlawblog.ch
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