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On 16 November 2022, the Swiss Federal Council announced that it will invoke the safeguard clause in the Agreement on the Free Movement of Persons (the Agreement) and introduce new quotas for Croatian nationals entering Switzerland as of 1 January 2022. This decision comes in response to the influx of Croatian workers in 2022, which exceeded the threshold defined in the Agreement.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.