France seems to have managed to sign the Framework Agreement (FMA) with effect from 1 July 2023: https://travail-emploi.gouv.fr/actualites/presse/communiques-de-presse/article/signature-par-les-autorites-francaises-de-l-accord-cadre-multilateral
What does this mean for companies in Switzerland?
Employees who are resident in France and have Swiss or EU nationality may telework in France for less than 50% of their total work in the EU area and Switzerland (special groups must be assessed separately). This is subject to the condition that their employer applies for an A1 from the competent compensation office in Switzerland. The employer has time to implement this until the end of June 2024. The application can be made for 3 years, always provided that the FMA is not terminated by one of the states concerned.
Regular activities in another EU state or with another employer outside Switzerland in the EU area lead to the fact that the requirements for an application are not fulfilled. In these cases, the employer must note that from 1.7.2023 the normal subordination rules according to EU Regulation 883/2004 apply again (or still apply). For other nationalities, completely different subordination rules apply.
However, together with the applicable provisions in the area of taxation (Accord amiable and supplementary agreement to the DTT CH-F), it is recommended not to telework more than 40% of the total working time in France.
The definition of telework differs in the area of social security and in the area of taxation. Furthermore, the other fields of law must also be taken into account. For more details, I refer to the earlier explanations in my blogs.
For seminars in general and teleworking refer to: https://www.zulaufgmbh.ch/veranstaltungen-workshops/ and https://www.zulaufgmbh.ch/en/events-and-workshops/
