Hospital of Cerdanya: an end to double taxation for cross-border workers
January 2026
The 32 Spanish employees of the Cross-Border Hospital of Cerdanya who live in France will no longer be subject to double taxation. Since 2023, these staff members have been liable for tax in France and have simultaneously been subject to retroactive tax adjustments by the Spanish authorities, in breach of the 1995 Franco-Spanish tax treaty on cross-border workers.
Following several parliamentary interventions, Lauriane Josende, Senator for the Pyrénées-Orientales, secured a commitment from the Spanish authorities on behalf of the French Government. The agreement reached recognises France’s exclusive right to levy tax on the income of these employees and cancels the tax reassessment procedures initiated for the years 2020 to 2023. It also guarantees that no similar tax reassessment will be initiated in the future.
This decision provides long-term certainty regarding the tax situation of the staff at this cross-border institution, which is unique in Europe.
