Mutual Agreements between Italy and Switzerland on Frontier Workers and Telework

The Swiss Federal Tax Administration has published two mutual agreements with Italy dated 28 November 2023. The agreements concern the treatment of telework by frontier (cross-border) workers under the 1974 frontier workers agreement and the new 2020 frontier workers agreement that entered into force in July 2023 and applies from 1 July 2024.

The first agreement concerns transitional rules from 1 February 2023 to 31 December 2023 to allow frontier workers to telework from home in Italy up t…