Global Daily Tax News, Switzerland, Italy Agree Permanent Cross-Border Worker Tax Deal, (Jun 10, 2024)

Switzerland and Italy have signed an amending protocol to their existing cross-border commuter agreement.

The Protocol formalizes and makes permanent tax rules agreed between the two countries in November 2023.

Under the Protocol, the two countries have agreed, from January 1, 2024, all cross-border commuters, as defined in the 2020 agreement on cross-border workers, will be able to work from home for up to 25 percent of their working hours without this affecting either the country which is eligible to collect tax on income from salaried employment or the status of cross-border commuters.

The protocol of amendment will come into force once the corresponding approval processes have been completed in both countries.