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Update on the Automatic Exchange of Information
for cross-border employment and compensation information
Background:
The Swiss-French double taxation agreement outlines specific rules for taxing cross-border workers' income or remote work taxation and mandates the implementation of an automatic exchange of salary data. This implementation requires a legal basis under Swiss law, which is being established by this legislative project.
Reminder of Information Subject to Exchange:
According to Article 6 of the telework addendum between Switzerland and France, the contracting state where the employer is located must provide the employee's state of residence with the following information in electronic format by November 30 of the following year:
the person's full name(s), date of birth, and postal code of their place of residence;
the calendar year during which the income was earned;
the number of telework days or percentage of telework (note: nothing else);
the total gross remuneration paid.
This outgoing information flow applies to all French residents working for an employer in Switzerland.
Timeline:
It is expected that the telework addendum with France would officially enter into force by the end of 2024. If the law comes into effect on January 1, 2026, the first data exchange with France would take place in 2026, covering the 2025 fiscal year.
More information to follow once the consultation concludes on September 27, 2024.
Discover the report from the Swiss Confederation by clicking here!
