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Check the likely tax and social-security treatment of your salary. This check does not determine your legal tax residence.
Answer each question to see the likely treatment of your salary and social security.
You can choose "Not sure". Your result updates as your answers change.
Your edits stay on this page unless you explicitly save them as your defaults.
The tax and social-security rules are separate. This checker uses the cautious answer whenever the simplified route is not clear.
The daily-return clarification allows up to 45 Swiss work nights a year. Tax telework is capped at 40%; Swiss social security can generally remain below 25%, or up to 49.9% through the employer-backed framework and A1 process.
Tax residence sounds like one question with one answer. On the reviewed 1983-agreement route it is really several separate boundaries, published in different places, and you can sit inside one while drifting past another without noticing.
Three published conditions do most of the work. The first is where you are employed: this reviewed check covers Vaud, Basel-Stadt, Neuchâtel, Basel-Landschaft and Jura under the 1983 France–Switzerland frontier-worker agreement. The second is your return pattern: the agreement is built around going home essentially every working day, with a tolerance of 45 nights spent in Switzerland for work across a year. The third is how much of your work happens from France.
On that third point the current framework allows up to 40% of annual working time from France without moving the tax treatment. On a five-day week that is two days at home. Cross it, and the pay corresponding to French working days becomes taxable in France from the first day rather than the day you crossed the line.
They are two different agreements with two different thresholds, so the check evaluates them independently rather than collapsing them into a single verdict. The telework limit for social security sits higher than the tax one, and it usually depends on your employer taking part in the framework: an individual arrangement is not enough on its own.
The practical consequence is worth stating plainly: you can be inside the social-security framework and outside the tax one at the same time. Keeping the two answers apart is what stops one unclear threshold from erasing a useful answer about the other.
Two employers, work in a third country, or a public-sector employer each change the picture in ways no short questionnaire should pretend to resolve, so the check routes those cases to review rather than guessing. It also stops short of your actual filing: it does not compute French income tax, and it produces no document an authority will accept.
What it does produce is an ordered set of facts and the specific next step attached to each one, which is what a payroll contact or an adviser needs from you before they can be useful. Keep a simple record of work nights and days worked from France as you go; reconstructing a year backwards is the part everyone finds painful.
The boundary questions that come up most often, with the published thresholds behind them.
For the tax treatment, up to 40% of annual working time may be performed from France without changing where your salary is taxed: roughly two days a week on a five-day contract. Part-time contracts apply the same share proportionally. Above 40%, the pay matching French working days becomes taxable in France from the first day.
The 1983 France–Switzerland agreement works on a daily return home, with a tolerance of 45 work nights spent in Switzerland across the year. Beyond that the frontier route can no longer be assumed and the case needs an individual review.
In France in the qualifying standard case. The result still checks daily return, work nights, telework and private employment before showing that route; Geneva follows a different withholding regime and is not substituted.
It is the residence certificate for France–Switzerland frontier workers. Once the French tax office has validated it, you give it to your Swiss employer, which is what allows your salary to be paid without Swiss withholding. It is renewed rather than filed once.
Yes, and it is common. They follow separate agreements with separate telework thresholds, so you can remain in Swiss social security while part of your income becomes taxable in France. The check reports the two independently for exactly this reason.
Multiple employers, or work performed in a third country, can move which country's social security applies and can affect the tax treatment too. That is outside what a short check can resolve, so it points you to a case-specific review instead of returning a confident answer.
Organize the facts that can affect your France–Switzerland tax position.