frontaliers – Taux de change Suisse/France - déclarations fiscales

This written question concerns the tax declarations for cross-border workers, specifically regarding the exchange rate between Switzerland and France. It seeks clarification on how these workers should report their income earned in one currency when filing taxes in the other country. This issue affects cross-border commuters working in France or Switzerland. The question aims to ensure accurate tax reporting and prevent potential double taxation or penalties due to currency conversion complexities.