Short News November 30, 2023
Switzerland and Italy: Home Office up to 40% for
Cross-Border Workers Without Tax Consequences
The State Secretariat for International Financial Matters (SIF)
announces that Switzerland and Italy have reached a temporary
agreement. According to the declaration signed on November 10,
2023, cross-border workers can work remotely for up to 40% of their
working hours from February 1, 2023, to December 31, 2023. This
arrangement does not alter international tax rights or the status
of cross-border workers.
This regulation applies exclusively to individuals covered by
the agreement of October 3, 1974, between Switzerland and Italy
regarding the taxation of cross-border workers and financial
compensation for Italian border municipalities. However, from July
1, 2023, to December 31, 2023, the agreement applies only to
cross-border workers who were already engaged in home office work
on March 31, 2022.
