The fiscal situation of cross border resident (living in France) can be very different depending on which canton his professional activity is situated.

For example, the canton of Geneva has chosen to tax a cross border resident at source on income from activities in Switzerland. The tax is based on a scale that takes into account the average salary and family situation in Geneva.

For the majority of other cantons, the salary is taxed in France. The amount is based on the Swiss salary converted to EUR at a fixed exchange rate, which is determined once a year by the French tax authorities. The income statement is then exactly the same as for a person working in France.

Some examples :

GENEVA*

• A cross-border worker domiciled in France and working in the canton of Geneva: is taxed at source by Geneva.
• The cross-border worker domiciled in France, working in the canton of Geneva and his spouse working in France: they are taxed by Geneva for Geneva income and by France for French income.

Other cantons such as: VAUD, VALAIS, NEUCHATEL, BERNE, BASEL City, BASEL Countryside, JURA, SOLOURE

• The cross-border worker is domiciled in France, works in one of the following border cantons; Vaud, Valais, Bern, Solothurn, Basel city, Basel countryside, Neuchâtel or Jura and returns daily to his home in France: he is taxed in France.
• The cross-border commuter is domiciled in France, works in a border canton other than Geneva, stays in Switzerland during the week and returns once a week to his domicile in France: he is taxed in Switzerland.

Attention, he must announce himself in the Swiss commune of his place of residence.

Self-employed and retired

• The self-employed person carrying out his activity in Switzerland in the border cantons but domiciled in France is taxed in Switzerland; if this person has an employed spouse in Switzerland, the couple will be taxed in Switzerland.
• Retirees of Swiss nationality or dual nationality, domiciled in France, receiving a pension from a pension fund governed by public law, are taxed at source in Switzerland. The AVS pension is taxable in France.
• A cross-border, Swiss or dual national pensioner, domiciled in France, receiving an AVS pension and/or a pension fund pension (LPP) is taxed in France.

In any case, the cross boarder worker must file for a tax return in France

To avoid double taxation, France grants a tax credit to taxpayers who reported income subject to taxation in Switzerland. The tax credit is equal to the amount of French taxes attributable to such foreign income.

Approach of quasi-residents: Cross-border workers taxed at source in the canton of Geneva now have the possibility of deducting their real costs such as, for example, mileage costs, meal costs, health insurance contributions, interest on loan, etc. For this at least 90% of the income of the tax household must come from Switzerland        

We are at your disposal, for more information, an accurate calculations of your taxes or for the preparation of your annual tax return.