In this article
Key points
- The temporary agreement between Switzerland and France on teleworking during the coronavirus crisis ended on 31 December 2022.
- Tax: from 2023, cross-border commuters can telework up to 40% of their working time without any change in how they are taxed.
- Social security: under the ordinary rules, work done outside Switzerland is limited to 25%.
- The two thresholds differ: aligning them was strongly desired.
During the coronavirus crisis, Switzerland and France concluded a temporary mutual agreement on teleworking by cross-border commuters.
Cross-border commuters teleworking from France kept their tax and social security arrangements, as if they had travelled to their workplace in Switzerland. This agreement ended on 31 December 2022.
Tax: up to 40% teleworking
From 1 January 2023, a new mutual agreement between Switzerland and France allows teleworking for up to 40% of annual working time, without affecting cross-border commuter status or taxation in the employer’s country.
- Ratification: entry into force depended on ratification by both countries, expected towards the end of the first half of 2023.
- In the meantime: Switzerland and France agreed to apply these rules by mutual agreement. Had the amendment been signed before 30 June 2023, it could have applied until 31 December 2024 at the latest.
Social security: back to the 25% threshold
For social security, the temporary arrangement applied only until 30 June 2023. From 1 July, the ordinary rules apply again, limiting work done outside Switzerland to 25%.
Two different thresholds
Teleworking by France-Switzerland cross-border commuters
Table 1| Area | Teleworking threshold | Above the threshold |
|---|---|---|
| Taxation | 40% of annual working time | Cross-border commuter status and taxation in Switzerland called into question |
| Social security | 25% (ordinary rules from 1 July 2023) | System of the country of residence on the entire salary |
Aligning the two agreements is strongly desired.
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