08/2023
Memorandum of Understanding between Switzerland and France
Natalya Ezzaini
On July 6, 2023, SIF announced that Switzerland and France have agreed on a common interpretation of the 10-day rule for business trips that qualify as home offices under the December 22, 2022 Memorandum of Understanding.
This tolerance period is intended to supplement the concept of home office. A fact sheet with examples illustrates the agreed rules of interpretation. The leaflet concerning the cross-border commuter agreement of April 11, 1983 is available here and the leaflet concerning DTAs is available here.
The agreement on cross-border commuters of April 11, 1983 is available here and the agreement on DTAs here.
First publication:
www.taxlawblog.ch
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