The many French people who cross the Franco-Swiss border every day to go to work in Geneva, Basel or Lausanne are certainly relieved.
Since January 1, these approximately 200,000 employees can now telecommute up to 40% of their working time from their French home, without impacting the tax system on their income.
In concrete terms, cross-border workers working in Geneva in particular remain subject to Swiss tax.
As for those who fall under the specific “cross-border” regime, such as French employees working in Basel, they continue to be taxed in France as planned for years.
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At the end of 2022, Paris and Bern agreed on a tax regime for teleworking which perpetuates the practices developed in terms of working from home and the tax exemptions taken as a result during the Covid crisis.
This agreement should reassure those concerned who, in the absence of these new rules, risked…
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