Liechtenstein and Switzerland Terminate Agreement on Taxation of Cross-Border Workers During COVID-19 Pandemic

According to an update from the Swiss Federal Tax Administration, Liechtenstein and Switzerland have agreed to terminate their agreement concerning the taxation of cross-border workers during the COVID-19 pandemic with effect from 31 March 2022. The agreement, signed by Liechtenstein on 22 October 2020 and Switzerland on 20 October 2020, essentially provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treat…