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ARTICLE · 19 JUNE 2023

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CONVINUS Global Mobility Alert - Week 24.2023

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Last year, Switzerland and France agreed in an additional agreement to the double taxation treaty (DTA) that cross-border commuters will in principle have to pay withholding tax...

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Short News June 15 , 2023

France-Switzerland

Additional agreement on taxation of cross-border commuters to be definitively signed on June 30, 2023

Last year, Switzerland and France agreed in an additional agreement to the double taxation treaty (DTA) that cross-border commuters will in principle have to pay withholding tax on all their earned income in Switzerland from January 1, 2023, unless they work more than 40 percent in a home office. The agreement will be signed with binding effect on June 30, 2023.

Germany

Attractive additional remuneration through tax-free inflation compensation premium

With the inflation compensation premium, additional remuneration of up to EUR 3,000 can be paid in Germany free of tax and social security contributions. However, this requires that the payment is granted in addition to the salary. The scheme is comparable to the expired Corona premium and allows tax-free payment until December 31, 2024.

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