瑞士聯邦政府起草了一項法案，授權與法國和義大利進行國際工資資料資訊的自動交換。該法案將對跨境通勤者在其居住國徵稅，以及對居住在一個締約國但為另一個締約國的雇主工作的員工實施新的徵稅規則。
SWITZERLAND: Legislation will permit exchange of cross-border workers' salaries with neighbouring countries
Switzerland's federal government has drafted a bill authorising the international automatic exchange of information on salary data with France and Italy. The legislation will implement new rules for the taxation of cross-border commuters in their country of residence and for employees who reside in one contracting state and work for an employer in the other.
Sources:
Swiss Federal Council