The Swiss Federal Tax Administration has published an agreement signed with Italy on 19 June 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic. The agreement is made under the 1976 Swiss-Italy tax treaty and 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 in which the worker would normally be working, if not for COVID-19.
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