The Swiss Federal Tax Administration has published a mutual agreement signed with Italy on 22 December 2022 concerning the agreement signed on 19 June 2020 on the taxation of cross-border workers during the COVID-19 pandemic. The agreement essentially provided that in cases where a cross-border worker is required to work from home due to COVID-19, the days spent working from home will be treated as working days in the Contracting State in which the worker would normally be working, if not fo…