I frontalieri francesi potranno effettuare da casa fino al 40% del loro tempo di lavoro annuale. E' quanto prevede il protocollo aggiuntivo alla Convenzione contro la doppia imposizione firmato oggi a Parigi da Francia e Svizzera. Per Berna era presente la segretaria di Stato alle questioni finanziarie internazionali Daniela Stoffel.
L'intesa suggella una prassi in atto dallo scoppio della pandemia di COVID-19: il lavoro dei frontalieri sarà tassato nel paese del datore di lavoro, che poi trasferirà allo Stato di domicilio del lavoratore il 40% del gettito riscosso lavorando da casa. Al fine di garantire l'applicazione della normativa è previsto uno scambio automatico di informazioni.
Il testo deve ora essere ratificato dai parlamenti francese e svizzero; nelél'attesa l’accordo verrà applicato in via provvisoria fino al 31 dicembre dell'anno prossimo. I cantoni interessati e gli ambienti economici hanno espresso soddisfazione.
Il comunicato e il testo dell'accordo (in francese) sono consultabili qui
Notiziario 17.00 del 27.06.2023
Notiziario 27.06.2023, 17:12
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