Global Daily Tax News, France, Switzerland To Deepen Cooperation On Cross-Border Worker Taxation, (Dec 24, 2025)

France and Switzerland will enhance cooperation on the taxation of cross-border workers, starting from January 1, 2026, with new reporting obligations being introduced for employers.

Switzerland will also begin financially compensating French authorities in situations where a worker resident in France carries out work in Switzerland remotely from France infrequently enough under current arrangements to not trigger tax consequences. However, there will be no changes for taxpayers working for employers in cantons with existing tax-sharing agreements with French authorities.

Presently, French resident taxpayers who frequently work in Switzerland for Swiss employers are liable to income tax in France only where they carry out more than 40 percent of their activities remotely from France. This arrangement was established under a deal brokered between the two countries in 2023, which guarantees Swiss authorities sole taxing rights in these circumstances.

Starting January 1, 2027, the two countries will begin automatically exchanging data, received from Swiss employers, on the number of days an employee has worked remotely for their Swiss employer from France. The obligation to report this information to Swiss cantonal authorities will, however, cover working arrangements starting in 2026 and will include, as well as identifying information regarding the worker, the total amount of gross remuneration paid.