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It is common within the European Union for an employee to live in one country but work in another member state, crossing the border each day to go to work. Such employees are known as frontier workers, with all payroll obligations sitting in the country where the work is performed. Individuals then regularise their position in the country of residence by completing a tax return and claiming foreign tax credit under the provisions. There are special arrangements that apply to these frontier workers as defined in tax conventions or agreements with Belgium, Germany, Italy, Spain and eight Swiss cantons.

Details are available at impots.gouv.fr/international.

Workers who work in another country that is part of the European Union, but do not fall into the category of frontier workers, are defined as transfrontier workers. In this case, the income tax is paid in the country where the labour is performed.

Due to the COVID-19 pandemic, the number of home office days has risen significantly. This also changes the location of the activity and therefore the country of taxation. As a result, bilateral