Me Elodie Le Guen was invited by the Ordre Vaudois d’EXPERTsuisse (OVES)(https://www.expertsuisse.ch/fr-ch/vaudois) to take part in a conference entitled “Cross-border workers – Are you ready for the international exchange of salary data from 2026?”.
With almost 400,000 cross-border workers and a significant increase in teleworking in recent years, new tax rules have had to be adopted by Switzerland and its neighboring countries to take account of this development. Amendments to the double taxation agreements with France and Italy in this area require Swiss tax laws to be adapted to enable Switzerland to maintain taxation of teleworking income earned abroad. In addition, to enable partner states to ensure compliance with agreed taxation rules, the agreements with France and Italy include a commitment to automatically exchange certain informations concerning salary data on a reciprocal basis.
At the conference, Me Elodie Le Guen focused on the consequences of Switzerland’s international commitments to automatic exchange of information on salary data, and on the new reporting obligations imposed on Swiss employers.
