The COVID-19 mutual agreement between Switzerland and France for cross-border commuters has been extended
On 10th March 2021, the French and Swiss governments announced that the terms of this agreement have been further extended until 30th June.
In May 2020 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 14th March 2020 and were to apply until travel restrictions between the two countries were lifted.
In July, August and December 2020 the French and Swiss governments further extended this agreement with an end scheduled for 31st March 2021.
We now have confirmation that the federal authorities have decided to extend this agreement again until 30th June 2021 and that it could be further extended depending on the evolution of the pandemic.
Deloitte’s View
This does not come as a surprise in light of the evolving COVID-19 situation and given that other European countries have already extended their multi-state worker agreements multiple times.
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