The Swiss Federal Tax Administration has published an agreement signed 10 March 2021 that extends until 30 June 2021 the agreement between France and Switzerland concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic. The agreement, originally signed 13 May 2020, 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 in the Contracting State…