Taxes

Where is your salary taxed?

For a Basel frontier worker living in France the answer is usually France, not Switzerland — but the rule has conditions, and home-office days are assessed separately from tax. These guides set out which test applies to what, with the agreements they come from.

2 guides

• Cross-border telework: tax and social security are two different testsHere is the trap: a homeworking pattern can be perfectly fine for tax and still need a separate social-security decision. They are two different tests, with two different percentages, run by two different sets of rules. Work out both before you agree a regular pattern — not after your first year on it.
• Where your Swiss salary is taxed when you live in FranceA Swiss salary is not automatically taxed in Switzerland. Which country gets it depends first on the canton you work in — and then on whether the 1983 frontier agreement covers you and whether your actual working week keeps you inside it. Two people on the same salary can end up on different routes.

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