The definition of a cross-border worker should be viewed from two perspectives: social security and taxation.

These two concepts are completely independent. Therefore, you can be considered a cross-border worker from the perspective of social security, while not being eligible under the double taxation agreement.

The Federal Tax Administration (AFC) provides a definition based on Article 3 of the agreement between the Government of the French Republic and the Swiss Federal Council signed on April 11, 1983: “A cross-border worker is considered to be any person resident in one State who carries out an employed activity in the other State with an employer established in that other State and who returns, ‘as a general rule’, to the State of residence every day.”

This definition has been significantly modified with the bilateral agreements between Switzerland and the European Union. A cross-border worker is a person residing in the European Union and working in Switzerland, but who must return to their place of residence once a week, regardless of where they live.

Regulation 1408/71 coordinates the social security systems of the Member States of the European Economic Area; 7 main branches can be distinguished: sickness/maternity insurance, family benefits, insurance against accidents at work and occupational diseases, disability insurance, unemployment insurance, and old-age insurance.

Regarding taxation, the concept of cross-border worker varies depending on the applicable bilateral tax conventions with each canton.