According to a release from the Swiss Federal Department of Finance, Switzerland and France have agreed on a permanent tax regime for telework that will apply from 1 January 2023. Under the regime, teleworking for up to 40% of total working time per year will not impact a State's ability to tax income from salaried activity, especially for cross-border workers. For workers covered by the 1983 France-Switzerland cross-border workers agreement, which is between France and certain Swiss Cantons, it has been agreed that teleworking within the 40% limit will not call into question either the status of a cross-border worker...