Skip navigation

What do I have to consider as a "cross-border commuter" from / to Switzerland?

Cross-border commuters commuting from Switzerland to Germany:

If an employee resident in Switzerland qualifies as a cross-border commuter, his or her wages will be taxed in Switzerland and only a wage tax deduction limited to 4.5% of the gross wage will be made in Germany. In order to take account of the withholding tax in Switzerland, only 80 % of the salary is subject to taxation.

However, the German employer can only refrain from withholding the full wage tax if he has a certificate of residence from the Swiss cross-border worker. The cross-border commuter must apply for the certificate of residence in triplicate to the competent cantonal tax office using form Gre-1. The cantonal tax office confirms residency and retains the third copy of the form. It sends the two remaining certificates back to the cross-border worker, who gives the first copy to his employer and keeps the other.

This residence certificate is valid for one year at a time. The certificate is issued to the cross-border worker by the competent authority for the following year without the need to apply for it (form Gre-2). It should be noted, however, that a new residence certificate must be applied for in the event of a change of employer. The situation may be different if the place of residence has been transferred from Germany to Switzerland.

Cross-border commuters commuting from Germany to Switzerland:

Taxpayers who are taking up cross-border commuting in Switzerland for the first time can find information on the taxation procedure in the information sheet.

To the forms

This page uses cookies. You can find out more information about the General Data Protection Regulation under Data protection.