An analysis by Tax Partner AG, Taxand Switzerland
Switzerland and Italy have recently signed a declaration establishing permanent regulations for taxing home offices of cross-border commuters.
The agreement clarifies and defines rules for cross-border home offices and workers, as well as allowing automatic exchange of income information. The mutual agreement applies to cross-border commuters under the 2020 Cross-border Commuter Agreement and is expected to be signed by both states by 31 May 2024, with retroactive effect from 1 January 2024.
In this article, Natalie Dini and Francesca Codoni from Tax Partner AG, analyse the details and implications of the new declaration.
Read the full article here.
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