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Switzerland and France Extend Transitional Agreement on Taxation of Telework

|Treaty Development|Switzerland-France
Switzerland-France

The Swiss Federal Tax Administration has announced the signing of a mutual agreement with France on 17 December 2024 concerning the taxation of telework performed by cross-border workers under the tax treaty between the two countries. The mutual agreement extends until 31 December 2025 the validity of a transitional agreement signed in December 2022 that allows cross-border teleworking for up to 40% of annual working time without affecting taxing rights. Permanent provisions have been added …

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