Global Daily Tax News, Swiss Legislation Governing Cross-Border Worker AEOI To Become Effective, (Aug 31, 2026)

The Swiss Government has confirmed that the Federal Act on the International Automatic Exchange of Information on Salary Data will become effective from January 1, 2027.

The legislation establishes legal provisions for the exchange of information under agreements with France and Italy.

In December 2020, Switzerland and Italy agreed on new rules for the taxation of cross-border commuters. The agreement, which has applied since January 1, 2024, envisages the automatic and reciprocal exchange of the information needed for taxing cross-border commuters in their country of residence.

In June 2023, Switzerland and France signed an additional agreement supplementing the double taxation agreement, which governs the taxation of remote working. It has applied since January 1, 2026, and likewise provides for the automatic and reciprocal exchange of information needed to administer tax on employees who reside in one contracting state and work for an employer in the other.

The newly established Federal Act on the International Automatic Exchange of Information on Salary Data provides the legal basis for implementing the provisions of the agreements with Italy and France in Switzerland. In particular, it sets out how information on salary data in tax matters is to be exchanged automatically within Switzerland, between the cantonal tax authorities and the Federal Tax Administration (FTA).