# Cross-border worker (frontalier) rules per Swiss border canton

Bilateral conventions between Switzerland and FR / DE / IT / AT / LI determine where a cross-border employee is taxed. Rules vary per Swiss canton.

## Geneva (GE) ↔ France

- **Convention**: 1973 GE–FR.
- **Rule**: imposition à la source in Geneva (the employer canton).
- **Retrocession**: 4.5 % of the gross frontalier mass paid back to the French communes of residence.
- **Forms**: standard Genevan withholding tax tables, with a specific "F" code.

## Vaud, Valais, Bern (Jura bernois), Neuchâtel, Jura, Soleure, Bâle-Ville, Bâle-Campagne ↔ France

- **Accord 1983** with France (different from GE).
- **Rule**: imposition in the country of residence (France) **if** the employee returns home daily (≥ 1 day/week threshold flexibly applied) and has frontalier status.
- **Retrocession**: 4.5 % of the gross frontalier mass paid by France to the Swiss cantons.

## Ticino (TI) ↔ Italy

- **New accord 2023** (entered into force 17.07.2023), replacing 1974 accord.
- **Two regimes**:
  - **"Old frontaliers"** (status as of 17.07.2023): imposition at source in TI, 80 % retrocession to Italian border communes — grandfathered.
  - **"New frontaliers"** (after 17.07.2023): imposition both in country of residence and Switzerland (Switzerland retains 80 %, Italy taxes with credit for Swiss tax paid).
- Frontalier zone limited to municipalities within 20 km of the border.

## Basel (BS / BL) ↔ Germany

- **D-A-CH framework** (DBA-D / German-Swiss tax treaty 1971).
- **Rule**: imposition primarily in the country of residence (Germany), with a 4.5 % withholding cap by Switzerland.
- Conditions: daily return to residence; otherwise possible "Wochenpendler" exception.

## Schaffhausen, Thurgau, St. Gallen, Zürich ↔ Germany / Austria

- Same DBA framework. Withholding tax in Switzerland with credit at residence, or imposition at residence depending on classification.

## Liechtenstein ↔ Switzerland

- Treaty similar to DBA-D. Most cross-border employees taxed at residence.

## Caveats

- The 25 % home-office cap (post-COVID) became permanent under the FR–CH agreement from 2023-07-01. Beyond 25 % home office days, the frontalier status may be lost.
- Always verify the **current** retrocession percentage and the threshold on the [ESTV cross-border worker page](https://www.estv.admin.ch).

## Sources

- [ESTV — Cross-border workers](https://www.estv.admin.ch)
- [Convention GE–FR 1973](https://www.ge.ch)
- [Accordo TI–IT 2023](https://www.estv.admin.ch)