Cross-border commuters within the meaning of the Germany-Switzerland double taxation agreement are persons who are resident in one contracting state and work in the other contracting state and regularly return to their place of residence from there. The salary is then subject to a tax deduction of 4.5% of the gross salary in the country of employment and is taxable in the country of residence. The two states of residence take the tax deduction into account differently when assessing income tax.
Cross-border commuter status depends exclusively on the regular return to the country of residence. A regular return is also assumed if the working time extends over several days (e.g. shift workers, hospital staff on stand-by duty).
If the cross-border commuter does not return to his place of residence for professional reasons on up to 60 working days in a calendar year, the cross-border commuter status is retained. Overnight stays in the host country for private reasons are not counted in the calculation. If employment in the State in which the work is carried out begins or ends in the course of the calendar year, or if part-time employment exists on certain days, this 60-day limit must be reduced accordingly.