Friendly Agreement between Switzerland and Italy on Telework 2024

Mar 4, 2024 | News

Bern, November 28, 2023 – Switzerland and Italy have agreed, through a fixed-term friendly agreement, that from January 1, 2024, cross-border workers will be able to carry out up to 25% of their work in telework mode from their home in the State of residence, without this entailing a change in their cross-border worker status.

The friendly agreement applies exclusively to cross-border workers as defined in Article 2, letter b) of the Agreement of December 23, 2020 between Switzerland and Italy on the taxation of cross-border workers (Frontier Workers Agreement 2020), including those who benefit from the transitional regime provided for in Article 9 of the Agreement.

Switzerland and Italy will sign a protocol by May 31, 2024, amending the Frontier Workers Agreement 2020 with a provision on telework of identical content.

It is recommended to specify in the employment contract the applicability of Swiss law.