In May, the French and Swiss governments issued details of a provisional mutual agreement concerning cross-border workers who would otherwise have lost their cross-border tax status due to government imposed travel restrictions. Both countries agreed to apply the same tax treatment to cross-border workers as if they had physically crossed the border to go to their usual place of work.
The provisions of the agreement took effect from 14 March 2020 and were to apply until travel restrictions between the two countries were lifted.
On 20 July, the French and Swiss governments announced that the terms of this agreement are to end on 31 August.
Announcing an end to this agreement may be premature given that the COVID-19 situation is still evolving, and although travel restrictions have been lifted, it is conceivable that restrictions may be reinstated in the future. Additionally, many companies still require their employees to work from home as a safety measure.
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