COVID-19 mutual agreement between Switzerland and France for cross-border commuters ends on 31 August - Tax and Legal blog

20200720GES blog

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.

Deloitte’s View

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.

If you would like to discuss this topic further, please reach out to our key contacts below.


Key contacts


David Wigersma - Partner, Global Employer Services

David has 20 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.



Jose-Antonio Ruiz - Partner, Global Employer Services

Jose-Antonio is a Partner within the Global Employer Services practice of Deloitte in Switzerland. He leads the Swiss Personal Tax team in Suisse Romande, with a focus on advisory tax services for individual clients. Jose-Antonio has over 20 years of experience working in the fields of personal taxation and global mobility in Geneva. He works with a varied portfolio of clients, including organisations based in Switzerland, the US, Italy, France, the UK and the Netherlands.


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.



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