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New France–Switzerland telework rules kick in: employers face real-time reporting duties

New France–Switzerland telework rules kick in: employers face real-time reporting duties

Effective 1 January 2026, French-resident cross-border workers can telework up to 40 % of their annual days while remaining in the Swiss tax system—but only if employers submit monthly reports and obtain A1 certificates. Automatic Franco-Swiss payroll data exchange will begin in 2027, making compliance urgent.

Jan 2, 2026
Amended Switzerland-Hungary tax treaty enters into force, easing assignments

Amended Switzerland-Hungary tax treaty enters into force, easing assignments

The Switzerland–Hungary tax-treaty protocol is now effective for income earned from 1 January 2026, modernising permanent-establishment rules, lowering dividend withholding for qualifying shareholdings, and introducing anti-abuse measures. Companies must adapt assignment and payroll processes to the new provisions.

Jan 2, 2026

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