Double taxation agreement with France is supplemented
Published: Wednesday, Nov 22nd 2023, 10:51
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The double taxation agreement with France is to be supplemented with an additional agreement on home office to the extent of 40%. An automatic exchange of information on salary data is also planned.
On Wednesday, the Federal Council adopted the dispatch on the approval and implementation of the supplementary agreement to the double taxation agreement with France, as announced by the federal authorities. In particular, it regulates the taxation of cross-border home offices of up to 40 percent of working hours per year.
The agreement stipulates that remuneration in connection with working from home is taxed in the contracting state in which the employer is located. The state of the employer is to transfer 40 percent of the taxes levied on the remuneration from the home office in the state of residence to the state of residence of the employee.
The Federal Council's dispatch also provides for the Confederation to contribute around CHF 50 million per year to the compensation payments that the canton of Geneva makes to two French departments each year. This would achieve a certain degree of equal treatment with other cantons. The supplementary agreement still has to be approved by the legislature in both countries.
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