Cross-border teleworking Switzerland – France (Key points to know in 2025)
LexFocus – 13 October 2025
Written by Me Emanuelle Brulhart
1. Introduction
Today, teleworking has become a pillar of work organisation. However, for Swiss employers with employees residing in France, it raises complex legal, social and tax-related issues.
Since 1st January 2023, cross-border workers have been allowed to telework up to 40% of their annual working time from their home in France, without automatically triggering a change in their tax regime.
However, this tax tolerance does not align with social security rules: above 25% teleworking, the employee may be affiliated to the French social security system if the employer does not take the necessary measures, even though the tax affiliation would remain in Switzerland.
Failure to comply with the applicable rules in force may result in reassessments and penalties. Below are the key points to be aware of in 2025 to avoid potential pitfalls.
2. Key points
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Labour law |
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Social security |
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Tax |
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Declaration obligations |
Employer :
Employee :
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Practical advice |
Implement :
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3. Definition of teleworking
Teleworking from the State of residence refers to any form of professional activity carried out remotely by a cross-border employee from their country of residence, such as France, on behalf of their Swiss employer.
This concept includes :
- Tasks usually performed on the employer’s premises, but carried out remotely from the country of residence.
- Temporary assignments carried out in the country of residence or a third country, as long as their cumulative duration does not exceed 10 days per year.
4. Labour law: Clarify the applicable legislation
In Switzerland, teleworking is not a legal entitlement. Certain collective agreements may outline general principles, without creating binding rights or obligations. Its implementation is therefore based exclusively on a contractual agreement between the employer and the employee.
It is strongly recommended that the employment contract or teleworking agreement explicitly states that Swiss law applies, even in the case of teleworking from France, and that a significant portion of the activity (>50%) is carried out in Switzerland. Without such a clause, if a significant part of the work is performed in France, French labour law may apply.
5. Social security: The 25% rule
Since 2002, the Agreement on the Free Movement of Persons (AFMP) concluded with the European Union (EU), as well as the Convention establishing the European Free Trade Association (EFTA) have stipulated that individuals working in both Switzerland and in an EU or EFTA country – including through teleworking – are subject to social security system of their Staite of residence when they carry out at least 25% of their professional activities there (Art. 13(1) of Regulation (EC) No 883/2004).
In practice, a cross-border worker residing in France may therefore telework up to a maximum of 24.9% of their time in order to remain affiliated to the social security system in Switzerland, provided that they do not carry out any other salaried activity in France.
To facilitate long-term teleworking, Switzerland and several EU Member States, including France, have signed a multilateral agreement that entered into force on 1 July 2023. This agreement, which applies exclusively to individuals covered by the Agreement on the Free Movement of Persons with the EU and the EFTA Convention – namely nationals of Switzerland, EU and EFTA – allows cross-border workers to telework up to 49.9% of their time from their State of residence, without affecting the jurisdiction of the employer’s country of residence in terms of social security contributions.
This agreement applies exclusively to cross-border teleworkers. The following categories are therefore excluded:
- self-employed individuals ;
- persons who also regularly carry out activities other than teleworking in their State of residence (e.g. regular visits to clients, secondary self-employed activity);
- persons who also regularly carry out activities in the EU or EFTA outside France and Switzerland;
- persons working for another employer located in the EU or EFTA in addition to their activity for their Swiss employer.
Furthermore, the agreement only applies to teleworking between 25% and 50% of total working time.
6. Taxation: Compliance with the 40% threshold (including a maximum of 10 days of temporary assignments)
Since 1 January 2023, cross-border workers have been allowed to work up to 40% of their time from their home in France in the form of teleworking thanks to mutual agreements, without impacting Swiss withholding tax or their cross-border worker status. These mutual agreements are applicable until 31 December 2025.
From 1 January 2026, the amendment to the France-Switzerland double taxation agreement (DTA), which entered into force on 24 July 2025, will apply.
Regime until 31 December 2025
- Teleworking up to 40% of annual working time has no impact on Switzerland’s right to tax.
- Temporary assignments (business trips, training, etc.) carried out in France or in a third country are included in the teleworking percentage, up to a limit of 10 days per year.
- If teleworking exceeds 40% and/or more than 10 days of temporary assignments are performed, the days teleworked (from the first day) as well as the temporary assignments exceeding the10-days limit will be taxed in France.
Regime from 1 January 2026
- Same regime as the regime valid until 31 December 2025, and
- Payment by Switzerland of financial compensation to France when the teleworking rate does not exceed 40%.
- Automatic exchange of salary data between the Swiss and French tax authorities.
7. Reporting obligations
Until 31 December 2025
The mutual agreement on teleworking[1] stipulates that employers must be able to certify the teleworking rate granted to their cross-border employees.
This certification may take the form of a contractual document (e.g. provision in the employment contract or signed teleworking agreement).
From 1 January 2026
Employers must submit to the cantonal tax administration the teleworking rate granted to each employee residing in France, including days spent on temporary assignments up to a limit of 10 days.
This data must be provided at the beginning of year N for tax year N–1. The first submission is expected to take place in early 2027 for data from 2026.
As a public sector employer, the obligation to certify the teleworking rate applies only to non-Swiss employees.
Furthermore, if the employee leaves the company during the year, before 31 December, the former employer must provide the employee, upon request, with a certificate[2] covering the following items:
- The number of days worked remotely or the percentage of time worked remotely;
- The days worked in the form of temporary assignments in the country of residence;
- The days worked on temporary assignments in third countries; and/or
- Number of nights spent in Switzerland for employees subject to the amicable agreement of 11 April 1983 between the Swiss Federal Council and the Government of the French Republic on the taxation of cross-border workers’ remuneration (e.g. for employees working in the canton of Vaud).
8. Key considerations
It is not possible within the scope of this article to cover all the consequences related to telework (impact on workers’ health, risks in terms of confidentiality and data security, monitoring of teleworkers, etc.).
However, it is important to highlight that if an employee uses their home to carry out work for their employer, the tax authorities could consider this home office as a “permanent establishment” in the employee’s country of residence. This could trigger tax obligations for the employer in that country (e.g. registration, taxation of profits attributable to this activity, accounting obligations).
The OECD issued recommendations on this topic in 2021, specifying that a certain degree of permanence (both in terms of time and location) of the fixed place of business made available to the employer is required. Furthermore, if the employee habitually concludes contracts on behalf of the company from their home, there is also a risk that they may be considered a dependent agent, leading the same consequences.
9. Practical advice
By anticipating legal obligations, you reduce the administrative burden and avoid costly penalties.
Here are our recommendations :
- Update your contracts and internal regulations: Include specific clauses on teleworking to ensure legal certainty and transparency.
- Keep accurate track of teleworking days and temporary assignments abroad: Implement a reliable system for recording teleworking days and temporary assignments.[3] This is essential for issuing the mandatory certificates from 2026 onwards.
- Inform and train your employees: Inform cross-border employees of the tax and social security implications of teleworking, particularly with regard to the thresholds to be respected and the consequences of exceeding them.
- Be prepared to issue certificates in the event of departure during the year: From 2026, a certificate “in the case of employment relationships of less than one year”[4] must be provided to the employee upon request. This will enable the new employer to know the days of teleworking and temporary assignments already completed.
We remain at your disposal for any questions you may have or to assist you in securing your practices.
Meier Raetzo Dunant avocats, a law firm based in Geneva, offers a range of specialisations providing a comprehensive view of issues relating to human resources law, occupational benefit planning and immigration law.
This article is provided for informational purposes only, as of its publication date, without consideration of the specific facts and circumstances of any individual or particular transaction, or of subsequent legal changes. It does not create a contractual relationship between the firm and/or any of its solicitors and the individuals/companies consulting this article. It does not constitute legal advice on which individuals and/or companies may rely in deciding whether or not to take action in a particular case.
[1] Transitional mutual agreement between Switzerland and France regarding the taxation of cross-border telework, signed on December 22, 2022 and extended on December 17, 2024 until December 31, 2025.
[2] Form to be completed, valid from 1 January 2025: “Certificate for employment relationships of less than one year for employees residing in France in accordance with Art. 5a OIS” – Ordinance on Withholding Tax (OIS; RS 642.118.2).
[3] Certain obligations may be delegated to employees, provided that clear guidance and instructions are provided by the employer. The system used could also be integrated into the existing working time management system in order to centralise data and simplify reporting obligations.
[4] Art. 5a Ordinance on Withholding Tax (OIS; RS 642.118.2)