Taxes

Cross-border commuters: clarify taxation and the certificate of residence

Where your salary is taxed depends on the double taxation agreement with your country of residence and differs from country to country. For cross-border commuters resident in Germany a reduced withholding tax deduction of 4.5 per cent generally applies, provided a certificate of residence from the foreign tax authority is submitted every year; without it the employer deducts the full tariff. France and Italy have their own rules, in part with taxation exclusively in the country of residence. Days of non-return and days worked from home can also shift the allocation; clarify both with the cantonal tax administration.

Who this applies to. This guide applies if the cross-border commuter status is yes and the employment situation in Switzerland is either Employed, Self-employed or Posted worker.

Checklist

Check the double taxation agreement of your country of residence

The allocation of taxing rights differs by neighbouring country; the cantonal tax administration of your workplace can advise you.
Obtain a certificate of residence every year

Issued by the tax authority of your foreign place of residence and to be handed to your employer before the start of the year.
Document days of non-return and days worked from home

They can shift the taxing rights; keep a record for each calendar year.
File your tax return in your country of residence

The amount withheld in Switzerland is credited there; enclose your salary statements.

Costs

Processing fee not quantified

The certificate of residence is issued by the tax authority of your country of residence; any fee is governed by its own law.

No total: the items depend on conditions and on your situation. A total without your answers would be too high or too low depending on the case — the cost calculation in your plan uses them.

Frequently asked questions

Who does this guide apply to?

This guide applies if the cross-border commuter status is yes and the employment situation in Switzerland is either Employed, Self-employed or Posted worker.

What does it cost?

Processing fee: not quantified.

What do I need to do?

Check the double taxation agreement of your country of residence; Obtain a certificate of residence every year; Document days of non-return and days worked from home; File your tax return in your country of residence.

As of: 08.10.2026