Switzerland Tax Agency Announces Mutual Agreement With Italy on Cross-Border Workers Due to Coronavirus (Corrected)

June 24, 2020, 5:00 AMUpdated: June 24, 2020, 5:07 PM

The Swiss Federal Tax Administration June 20 announced the June 19 signing of a mutual agreement with Italy clarifying the tax status of cross-border workers under the 1976 DTA in light of the coronavirus pandemic. The mutual agreement is clarifying the DTA and the countries’ 1974 agreement on frontier workers. The mutual agreement explains that: 1) individuals working from home in their country of residence due to the pandemic are considered as working from the country where they usually work; 2) individuals working outside their country of residence for several consecutive days due to the pandemic are considered frontier workers ...

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