France and Switzerland Provisionally Extend Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic

The Swiss Federal Tax Administration has published a joint declaration with France announcing that the agreement between the two countries concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic is provisionally extended until 31 October 2022. The joint declaration notes that the agreement is provisionally extended in order to allow the French and Swiss competent authorities to agree on a permanent regime for the taxation of telework performed by frontier and …