According to the declaration, from 1 January 2024 all cross-border commuters as defined in the agreement on cross-border commuters signed in December 2020 will be able to work from home for up to 25% of their working hours, without this affecting either the country which is eligible to collect tax on income from salaried employment or the status of cross-border commuters.
It was also decided to expand the interim solution agreed between the two countries on 20 April 2023. By end-November 2023, the competent authorities of both states will agree on special rules for the taxation of home working for cross-border commuters for the period from 1 February 2023 to 31 December 2023.
Federal Councillor Karin Keller-Sutter expressed her satisfaction: "The solution that we have agreed with Italy for the future taxation of cross-border commuters is good for Swiss businesses and their employees. It brings clarity and security to the taxation of home working, reduces the administrative burden and guarantees the equal treatment of all the cross-border commuters concerned."
Dichiarazione di intenti(pdf, 118kb)
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