I'ts complex: depending on the Swiss state you're working in the rules are different, then with COVID a layer of complexity has been added, with work-from-home exemptions being negotiated on what percentage of work-from-home-in-France can make your Swiss income a French income... My impression is that living and working across an international border is putting your life in a quite convoluted financial and personal structured-derivative of many factors: politics, exchange-rates, social...