Memorandum of Understanding between Switzerland and Italy concerning COVID-19 measures

The understanding agreement regulates the effects of measures to combat COVID-19 on the treatment of income from employment (i) under the DBA (relates in particular to Art. 15, para. 1 and 4) and (ii) the 1974 agreement on frontier workers (relates in particular to Art. 1).

The provisions of the Memorandum of Understanding shall apply from 24 February 2020 up to and including 30 June 2020 and may be tacitly extended from month to month from that date. The Memorandum of Understanding will cease to apply if the two states have lifted their health regulations restricting or advising against the free movement of natural persons. The two States will agree on this date in advance.

The complete dossier on the agreements between Switzerland and Italy is available on the website of the Federal Tax Administration (FTA) - Specialist Information Italy.