Cross-border commuters
If you live abroad and work in Switzerland, where you pay income tax depends on your country and the canton you work in. Swiss withholding tax ranges from 0% to the full cantonal tariff.
Germany
Switzerland deducts at most 4.5% of your gross salary, in every canton. Germany taxes your salary and credits the Swiss tax.
- You need a residence certificate from your German tax office (form Gre-1, renewed each year with Gre-2) and give it to your employer. Without it, the employer deducts the normal Swiss tariff.
- You keep the 4.5% limit as long as you go home after work. If you stay away for work reasons on more than 60 working days a year, the normal tariff applies.
- Below a certain income the normal tariff is lower than 4.5%, and then the lower rate applies.
Example: CHF 100’000 a year, single, working in Basel-Stadt. Swiss withholding tax 4.5%, net CHF 7’154 a month before German tax. Calculate your case
Sources: Swiss-German tax treaty, art. 15a; Canton of Aargau, cross-border commuters 2026.
France
It depends on the canton you work in.
- In Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel and Jura, under an agreement from 1983 you pay income tax in France only. Give your employer the French residence certificate 2041-AS before the year starts, and Swiss withholding tax is 0. Without it, the normal Swiss tariff is deducted.
- In Geneva you pay withholding tax at the normal tariff. Geneva passes part of it to the French border regions. You can work from home in France for up to 40% of your working time without changing this.
- In other cantons, for example Zurich, you pay withholding tax at the normal tariff.
Example: CHF 100’000 a year, single, working in Geneva. Withholding tax 13.3%, net CHF 6’420 a month. Calculate your case
Sources: form 2041-AS 2026, impots.gouv.fr; Canton of Geneva, working from home.
Italy
The Swiss-Italian agreement on cross-border commuters applies from 2024 to people who live within 20 km of the border and work in Graubünden, Ticino or Valais.
- If you started commuting on or after 17 July 2023, Switzerland deducts 80% of the normal withholding tax. Italy taxes the salary too and credits the Swiss tax.
- If you already commuted between 31 December 2018 and 17 July 2023, you pay Swiss withholding tax at the normal tariff, and Italy doesn't tax this salary.
- If you live further from the border or work in another canton, the normal tariff applies.
Example: CHF 100’000 a year, single, working in Ticino. New commuter: withholding tax 10.4%, net CHF 6’663 a month before Italian tax. Earlier commuter: 13.1%, net CHF 6’438. Calculate your case
Source: ESTV, fact sheet on the agreement with Italy.
Austria
Cross-border commuters from Austria pay withholding tax at the normal tariff of the canton they work in. Switzerland passes 12.5% of it to Austria, which also taxes your salary and credits the Swiss tax.
Source: ESTV, taxation at source.
Your home country's tax
The calculator shows Swiss deductions only. Income tax in Germany, France, Italy or Austria isn't included. For that, ask the tax office in your country.