The Swiss Federal Councilor and the Italian Minister of Economy and Finance have signed an amending protocol to the existing Swiss-Italian cross-border commuter agreement. The protocol regulates the taxation of home working for cross-border commuters for the long term.

Effective from January 1, 2024 all cross-border commuters have the option of working from home for up to 25% of their working time. Working from home has no impact on the jurisdiction taxing income from employment or on the status of cross-border commuters.

The taxation rules are based on the November 2023 mutual agreement between Switzerland and Italy, which will be replaced by the amending protocol that has now been signed. The amending protocol will come into force once the corresponding approval processes have been completed in both countries. It will apply with effect from January 1, 2024 without changing the key elements of the existing rules.

The amending protocol can be found here in the German language and here in the Italian language.

Click here to be forwarded to our article of June 7, 2024 on the consultation on a new Federal Act on the International Automatic Exchange of Information on Salary Data that the Swiss Federal Council opened in this respect.

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