The Swiss Federal Tax Administration has published an agreement signed with France on 27 October 2022 that extends a mutual agreement signed on 18 July 2022 concerning the taxation of telework performed by cross-border workers under the tax treaty between the two countries. The mutual agreement provides for the implementation of the joint declaration concluded at the end of June 2022, which provided that the agreement between the two countries concerning the taxation of cross-border (frontier) workers during the COVID-19 pandemic was provisionally extended until 31 October 2022. As previously reported, the agreement is provisionally extended in order to allow the French and Swiss competent authorities to agree on a permanent regime for the taxation of telework performed by frontier and cross-border workers. As extended, the mutual agreement now remains in force until 31 December 2022.