Working in Switzerland as a cross-border commuter

Living in France

Health insurance

You live in a neighbouring country with an agreement: you can choose to be insured in your country of residence instead of Switzerland. File an exemption request with the competent authority of the canton where you work, within 3 months of starting your contract. Without a request in time, Swiss insurance applies. The choice also covers family members who do not work. From France, the choice must be declared formally, using the prescribed form, to the authority of the canton of work: a tacit choice is not recognised.

Deadline: 3 months after the start of the employment contract

Tax on your salary

If you work in these cantons: Basel-Landschaft, Basel-Stadt, Bern, Jura, Neuchâtel, Solothurn, Valais, Vaud

You live in France and return home every day: your canton of work applies the 1983 French-Swiss agreement, your salary is taxed in France and nothing is withheld at source in Switzerland. Give your employer the French tax residence certificate (form 2041-AS) every year.

In the other cantons

You live in France: your canton of work does not apply the 1983 agreement, so tax is withheld at source in Switzerland by your employer.

Living in Germany

Health insurance

You live in a neighbouring country with an agreement: you can choose to be insured in your country of residence instead of Switzerland. File an exemption request with the competent authority of the canton where you work, within 3 months of starting your contract. Without a request in time, Swiss insurance applies. The choice also covers family members who do not work.

Deadline: 3 months after the start of the employment contract

Tax on your salary

You live in Germany: your salary is taxed in Germany, and Switzerland withholds at most 4.5% of your gross salary, provided you give your employer the residence certificate from your German tax office (form Gre-1, then Gre-2 each year). Without it, ordinary withholding tax applies.

Living in Italy

Health insurance

You live in a neighbouring country with an agreement: you can choose to be insured in your country of residence instead of Switzerland. File an exemption request with the competent authority of the canton where you work, within 3 months of starting your contract. Without a request in time, Swiss insurance applies. The choice also covers family members who do not work.

Deadline: 3 months after the start of the employment contract

Tax on your salary

If you work in these cantons: Grisons, Ticino, Valais

You live in Italy and work in a border canton (Grisons, Ticino, Valais): as a new cross-border commuter (work started after 17 July 2023), Switzerland withholds 80% of the usual tax at source, and Italy also taxes your salary while avoiding double taxation.

In the other cantons

You live in Italy and work outside the border cantons covered by the 2023 agreement: tax is withheld at source in Switzerland under the double taxation convention.

Living in Austria

Health insurance

You live in a neighbouring country with an agreement: you can choose to be insured in your country of residence instead of Switzerland. File an exemption request with the competent authority of the canton where you work, within 3 months of starting your contract. Without a request in time, Swiss insurance applies. The choice also covers family members who do not work.

Deadline: 3 months after the start of the employment contract

Tax on your salary

You live in Austria: the Swiss–Austrian double taxation convention has its own rules for cross-border commuters. Ask your employer which deduction applies and which residence certificate to provide.

Family allowances

If the other parent works in your country of residence, that country pays first and the Swiss fund pays the difference; otherwise Switzerland pays with your salary. You do not need a Swiss bank account. Family allowances in Switzerland: 2026 amounts by canton and rules for cross-border commuters