Author: news.admin.ch
Summary
The Federal Tax Administration (ESTV) has published a new employer certification for employees resident in France. The form implements the double taxation agreement between Switzerland and France. Employers and insurers must submit the certification annually starting in 2027.
Persons
- Federal Tax Administration ESTV (Authority)
Topics
- Double Taxation Agreement Switzerland-France
- Automatic Exchange of Information
- Cross-border workers and international employees
Clarus Lead
Swiss tax authorities have established a new certification form for employers affecting employees with residence in France. The form is based on the Double Taxation Agreement between both countries and enables automatic exchange of information between cantonal tax authorities and French authorities. The regulation affects in particular cross-border workers and international employees.
Detailed Summary
The Federal Tax Administration published a new form and corresponding explanations regarding employer certification in early March 2026. This form implements Article 4, Article 17, and Article 28 ter of the Agreement between Switzerland and France for the avoidance of double taxation.
The form serves the automatic exchange of information between Swiss cantonal tax authorities and French tax authorities. All debtors of taxable services – in particular employers and insurance companies – are obligated to submit the certification. Submission takes place at the beginning of each calendar year for the preceding tax period. The first submission is scheduled for early 2027 and concerns the 2026 tax period.
Key Points
- New certification forms for employers with employees resident in France
- Implementation of the bilateral double taxation agreement CH-FR
- Annual submission obligation starting in 2027 (first time for tax period 2026)
- Automatic exchange of information between Swiss cantons and French authorities
Critical Questions
Evidence: Which specific articles of the double taxation agreement regulate the certification requirement, and are these publicly accessible?
Implementation: How is compliance monitored, and what sanctions apply for failure to submit the certification?
Practicability: How are employers informed of the new obligation, and what transition periods apply for the initial submission?
Data Protection: What data protection guarantees exist for automatic information exchange between Swiss and French authorities?
Sources
Primary Source: Employer Certification for Employees Resident in France – https://www.news.admin.ch/de/newnsb/sh9RUQhJlwToWnHybHO9x
Verification Status: ✓ March 19, 2026
This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-check: March 19, 2026