The COVID-19 mutual agreement between Switzerland and France for cross-border commuters has been extended - Tax and Legal blog


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.

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

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 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.

Tabea Nyfeler_110x110

Tabea Nyfeler - Senior Manager, Global Employer Services

Tabea is a recognized 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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