Cross-border commuters from France: health insurance, taxes and social security

Frontalier France–Switzerland: who counts as a cross-border commuter

As a cross-border commuter (frontalier), you live in France and work for an employer in Switzerland. However, different rules apply to your permit, your health insurance and your taxes – and for taxes, the canton where you work plays the main role.

For the cross-border commuter permit (G permit), it is generally sufficient to return to your place of residence in France at least once a week. The application is usually made by your employer to the cantonal migration office.

For taxation under the cross-border commuter agreement, by contrast, a daily return is required in principle. Only a limited number of work-related overnight stays away from home are permitted.

Health insurance: LAMal or the French system

Cross-border commuters resident in France can choose whether to insure themselves in Switzerland under the Health Insurance Act (KVG, LAMal in French) or in the French system. This right of option must be exercised within three months of starting work. The choice generally applies permanently and usually also covers family members who are not employed.

In the French system, cross-border commuters pay a contribution that depends on their income. The former option of private insurance in France has no longer existed since 2014. With LAMal, by contrast, you pay a flat premium per person, regardless of salary.

Depending on your choice, your treatment options in both countries also differ. These points matter most when comparing:

• Your income – today and in a few years
• Number of people in the household without their own income
• Doctors and hospitals you want to use – in France or in Switzerland
• Additional cover, for example through a mutuelle or Swiss supplementary insurance

Frontalier taxes: taxation depends on the canton where you work

A special agreement from 1983 applies to the cantons of Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel and Jura: cross-border commuters working there are not taxed at source but pay tax on their salary in France. In return, Switzerland receives compensation from France.

This requires a certificate of tax residence in France (attestation de résidence fiscale), issued by your French tax office and handed to your employer. Without it, your employer will generally deduct withholding tax.

• Check the canton where you work: does the 1983 agreement apply?
• Request the certificate of residence from your French tax office
• Hand the certificate to your employer before your first salary payment
• Declare your salary in your French tax return every year

Cross-border commuters in Geneva: withholding tax and quasi-resident status

Geneva is not covered by the 1983 agreement. If you work in Geneva, you are taxed at source in Switzerland. If almost all of your household's income comes from Switzerland, you can apply as a quasi-resident (quasi-résident) for a subsequent ordinary assessment and claim deductions that are not included in the withholding tax rate.

You must also declare your Geneva salary in France. It is generally not taxed a second time there, but it may affect the tax rate on your other income.

Other cantons: withholding tax in Switzerland

If you work in a canton that is neither covered by the 1983 agreement nor Geneva – for example Fribourg or German-speaking Switzerland – your salary is generally taxed at source in Switzerland. You still declare it in France, and double taxation is avoided under the tax treaty.

Télétravail: working from home as a cross-border commuter from France

Switzerland and France have agreed a home-office rule for tax purposes: up to a certain share – currently 40 per cent of working time – teleworking in France does not change how you are taxed. Above that, other rules apply.

A separate threshold applies to social security: under the general rules, a share of 25 per cent or more in your country of residence can mean that you become insured in France. On your employer's application, you remain insured in Switzerland with less than 50 per cent teleworking. So record your home-office days in writing.

Social security and retirement planning in Switzerland

If you work in Switzerland, you generally pay into AHV/IV/EO (old-age, disability and income compensation insurance), unemployment insurance and – above a certain salary – a BVG pension fund. Your employer insures you against accidents. If you become fully unemployed, France is generally responsible for benefits.

You can open a pillar 3a account if you are subject to AHV/OASI contributions in Switzerland. Whether it pays off for tax purposes depends on where you are taxed – in France, through withholding tax or with a subsequent assessment in Switzerland.

Checklist for starting out as a cross-border commuter from France

Most deadlines start on your first working day. So deal with these points early, ideally before you start your job:

• Apply for the G permit together with your employer
• Check whether the canton where you work is covered by the 1983 agreement or whether withholding tax applies
• Request the certificate of residence from your French tax office if required
• Compare LAMal and the French system and decide within three months
• Put your home-office arrangement with your employer in writing
• Collect your salary statement and certificates for your French tax return

Common mistakes made by cross-border commuters from France

With a little preparation, these mistakes can be avoided:

• Right of option missed or decided without comparing contributions
• Certificate of residence handed in too late – resulting in unnecessary withholding tax
• Rules of one canton applied to another, for example Geneva and Vaud confused
• Home-office days not recorded and limits exceeded as a result
• Geneva salary not declared in France

How PROFINIO supports you as a cross-border commuter from France

Your dedicated contact person clarifies which rules apply to the canton where you work, compares LAMal and the French system before the deadline expires and reminds you of certificates and returns in both countries. You upload documents to the client portal, including with your phone. We advise you in French, German, Italian or English.

Frequently asked questions