Switzerland-Italy: permanent tax rules for home office are in force
Bern, 13.02.2026 — The amending protocol that regulates the taxation of home office for frontier workers for the long term entered into force on 9 February 2026 following the completion of the approval process in Switzerland and Italy.
The amending protocol is applicable as of 1 January 2024 and replaces a corresponding mutual agreement. From this date, frontier workers have the option of working from home for up to 25% of their working time without any change to the applicable taxation rules or frontier workers status.