The Swiss Federal Tax Administration has published two mutual agreements with Italy dated 28 November 2023. The agreements concern the treatment of telework by frontier (cross-border) workers under the 1974 frontier workers agreement and the new 2020 frontier workers agreement that entered into force in July 2023 and applies from 1 July 2024.
The first agreement concerns transitional rules from 1 February 2023 to 31 December 2023 to allow frontier workers to telework from home in Italy up t…