The Swiss Federal Tax Administration has published an agreement signed on 14 September 2021 by Switzerland and on 23 September 2021 by France that extends until 31 December 2021 the agreement between the two countries concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement essentially provides that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days …