We are currently implementing the changes due to the new Swissdec version 5.3.

Cross-border commuters France:

Our customers must now send an annual declaration via ELM for employees resident in France and whose usual place of work is in Switzerland (from 01.01.2026 for the period 01.01.2025 - 31.12.2025). This declaration is in addition to the previous cross-border commuter declaration. There will be a new field on the Employee card & list

- Proportion of teleworking

in which the employer must enter the percentage of teleworking. The percentage may not exceed 40% (96 of 240 days for 100% employment) and is always considered for a calendar year.

Furthermore, employers must now monitor the number of days (always considered per calendar year) of the following values:

- Business travel days in France

- Business travel days in third countries

- Non-return days (Switzerland)

We will also add these fields to the personnel card & list.

If the employee leaves during the year, the employer must provide his French cross-border commuters with a confirmation showing the four values listed above for the current calendar year. We will add these values to the withholding tax confirmation. It will now be possible to choose whether only the “normal” IT confirmation and/or the threshold values of the French cross-border commuters should be printed.

Cross-border commuters from Italy:

In the case of cross-border commuters from Italy, it will no longer be necessary to submit all affected employees in the annual cross-border commuter notification (via ELM). Employers will now be contacted by the tax administration and the employees to be reported will be notified by the tax administration. This means that only these employees need to be reported. For this purpose, a new flag “Cross-border commuters Italy” is added to the Employee card & list and only the marked employees are included in the cross-border commuter notification for Italy.