Telecommuting for cross-border workers: agreement comes into force

The amendment to the double taxation agreement will come into force on January 1, 2026. From that date onwards, employers will be required to report to the tax authorities the telecommuting rate achieved by each employee domiciled in France.

Finally ratified by France this year, the amendment to the double taxation agreement(DTA) comes into force on January 1, 2026. From this date onwards, employers will be subject to new obligations.

As a quick reminder, teleworking in France for up to 40% of working hours, including 10 days of temporary assignments, will continue to be taxed in Switzerland. In return, Switzerland will pay financial compensation to France, and the two countries will automatically exchange salary data for the people concerned.

Transmission of telework rate

As a result, from January 1, 2026, employers will have to inform the AFC of the rate of teleworking carried out by each employee domiciled in France, including days of temporary assignments up to a limit of 10 days.This rate need not be mentioned on salary certificates, but must appear on the summary list sent to the tax authorities.

It will have to provide this data at the beginning of the year for the previous fiscal year. The first transmission should therefore take place at the beginning of 2027 for 2026 data.

Departure during the year

For employees domiciled in France who leave the company during the year, the employer must complete a certificate stating the teleworking rate and the number of days worked.
Access the form