COVID-19: New mutual agreement between Switzerland and France for cross-border commuters - Tax and Legal blog

Header blog cross border communter
Switzerland and France have just concluded a provisional mutual agreement, which settles the question of the taxation of their respective cross-border workers working from home. For the period from March until the end of May, cross-border commuters working from home will be deemed as have if they had physically gone to their usual place of work for tax purposes.

Due to travel restrictions issued by the Swiss and French governments, many cross-border workers who reside in France and work in Switzerland, or vice versa, have been unable to get to their ordinary place of work. Employees and employers alike have been asking the question whether this will result in a possible change in the tax regime applicable to cross-border workers.

Switzerland and France have, therefore, concluded an agreement for cross-border workers who are now forced to work from home, due to the sanitary measures taken by the two governments. The agreement, which applies on an exceptional and provisional basis, clarifies the questions surrounding the application of the tax treaties currently in force. In substance, according to this agreement, cross-border commuters working from home continue to benefit from the same tax treatment as if they had physically gone to their usual place of work.

The provisions of this mutual agreement take effect from 14 March 2020 and apply until and including 31 May 2020. The agreement is tacitly renewable, at the end of each month. It will cease to have effect when the two States have ended travel warnings and restrictions.

The Swiss government is currently in contact with other neighbouring states to conclude similar mutual agreements and further information will be following.

Deloitte's view

This agreement reflects the recommendations recently made by the OECD and is a pragmatic approach to very relevant questions which should reassure cross-border commuters and contribute to the security of law.


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Key contacts


Renaat Van den Eeckhaut – Partner, Global Employer Services Leader Switzerland and EMEA

Renaat leads the Global Employer Services (GES) Practice for Deloitte Switzerland. He specialises in international assignment and cross-border employment matters and advises on tax, social security and international mobility policies. Renaat has 22 years of experience with Deloitte Belgium and Switzerland and has worked with many companies across a broad range of industries. Renaat holds a Master in Law and Accounting Law and has authored several publications on international taxation.



David Wigersma - Partner, Global Employer Services

David has 17 years of experience in the area of international corporate and individual taxation planning. He specialises in addressing the complex compliance needs of a cross-border workforce with varied elements of compensation.


Tabea Nyfeler_110x110

Tabea Nyfeler - Senior Manager, Global Employer Services

Tabea is a recognised expert in the fields of international tax and social security planning. She is the co-lead of our international social security team in Switzerland. Over her career, she has acquired experience in a number of other areas of reward and mobility, including : global employment taxes, rewards, equity based compensation and pensions. Moreover, she has considerable experience in managing global mobility projects for multinational companies across a broad range of industries. Tabea is a Certified Tax Advisor and has authored publications on international tax and social security law.


Andreas Tschannen

Andreas Tschannen- Senior Manager, Global Employer Services

Andreas is a Senior Manager in the Global Employer Services (GES) practice of Deloitte in Zurich. He has broad experience as Swiss tax advisor with focus on Swiss individual taxation and international executive taxation, salary withholding tax, social security tax including pension fund as well as compensation and benefits and design and implementation of Tax/IA policies.



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