Effective from 1 January 2024, all cross-border commuters have the option of working from home for up to 25% of their working time. Working from home has no impact on the jurisdiction taxing income from employment or on the status of cross-border commuters.
The taxation rules are based on the mutual agreement between Switzerland and Italy of November 2023, which will be replaced by the amending protocol that has now been signed. The protocol of amendment will come into force once the corresponding approval processes have been completed in both countries. It will apply with effect from 1 January 2024, without changing the key elements of the existing rules.
Änderungsprotokoll(pdf, 168kb)
Address for enquiries:
Communications
State Secretariat for International Finance SIF
Tel. +41 58 462 46 16, info@sif.admin.ch
