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Covid-19 Extension of amicable agreements on cross-border workers [France-Switzerland].

Updated: Aug 29, 2021

In response to the health situation we are experiencing, the amicable agreements neutralising the application of the conventional regimes for cross-border teleworkers have been extended until 30 September 2021.

These amicable agreements refer to the Convention between France and Switzerland of 9 September 1966 for the elimination of double taxation in respect of taxes on income and capital and the prevention of fiscal fraud and evasion.

More specifically, reference is made to the provisions of Article 17, 1 and 4 relating to income.

Other agreements with other countries will also be extended:

- the agreements of 13 May and 15 May 2020 concluded with Germany, Belgium and Italy, whose deadline for application, initially set at 31 May 2020, had already been postponed several times, most recently to 30 June 2021

- the agreement of 16 July 2020 concluded with Luxembourg, which was to apply until 31 August 2020 and which had already been extended until 30 June 2021. 

In view of the health situation, it cannot be ruled out that these agreements will be extended again when the new deadlines expire.

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