Italy and Switzerland achieve an agreement on smart working

IPSOA Quotidiano publishes an in-depth analysis written by our professionals Francesco Marconi, partner and chartered accountant, and Alessandro Poli, partner and lawyer, on smart working adopted by cross-border commuters, employed in Switzerland, following the restrictions applied during the health emergency caused by Covid- 19.

On June 19, Italy and Switzerland reached an agreement for the interpretation and extraordinary application of the discipline of “Swiss frontier workers” in the period between 24 February and 30 June 2020.

Following the guidelines released by the OECD, the ordinarily applicable regulations have been saved for Swiss cross-border commuters, overcoming the problems caused by the prohibition to cross the national borders during the health emergency. Consequently, the Confederation ended up applying the smart-working legal regime for those services performed in Italy.

The agreement signed between the two states is extraordinary and provisional and could be considered applicable for the period between 24 February 2020 until 30 June 2020. It will remain in force at least until the end of July 2020 in consideration of the persistence of the effects of the state of emergency declared by the Italian Council of Ministers on January 31, for a period of 6 months.

The authorities of both states have established that the agreement will be tacitly renewable from month to month and will cease to be applicable on the last day of the month in which government health measures that limit or advise against the normal movement of natural persons will cease definitively.


We invite you to read the article for more details.

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