{
  "_note": "Example household: French frontalier working in Geneva. Anonymized.",
  "household": {
    "country_of_residence": "FR",
    "country_of_work": "CH",
    "canton_of_work": "GE",
    "civil_status": "couple_married",
    "children": 2
  },
  "income_chf": {
    "gross_annual_salary": 95000,
    "withholding_tax_paid": 7800,
    "other_swiss_income": 0
  },
  "expected_treatment": {
    "regime": "Imposition à la source (Genève) — convention 1973",
    "retrocession_to_french_communes_pct": 4.5,
    "tax_credit_in_france": "credit for Swiss withholding tax paid",
    "home_office_cap_pct": 25
  },
  "checks": [
    "Verify residence ≥ 1 day/week return (frontalier status)",
    "Issue attestation-quittance for declaration in France",
    "Confirm 2023 FR-CH home-office accord still in force"
  ]
}