Cross-border commuters Germany-Switzerland: Live in Germany and work in Switzerland

In Italy, a Tyrolean cross-border commuter must apply for a cross-border worker card for nationals of EU member states. This cross-border commuter certificate is valid for 5 years and can be obtained from the responsible administrative authority upon presentation of an identity card and a declaration from the employer or a certificate of employment. The basic rule is that income from work is taxed in the country where the work is carried out. An exception are the so-called “border commuters”. These are people who return from work to their place of residence in Germany every day. Cross-border commuters from Germany to Switzerland are taxed in their country of residence, usually Germany.

If it is not possible to return for more than 60 days for professional reasons, your status as a cross-border commuter no longer applies and you are back to the basic case, according to which Switzerland has the right to tax. But that is just one of many exceptions. There are special rules for certain professional groups, and whether an employer is publicly funded (universities, hospitals) also plays a role. Individual advice is therefore essential to eliminate the risk of double taxation. Expert advice will also show the potential for reducing the tax burden.