Definition
A cross-border commuter is someone who works, either as an employee or on a self-employed basis, in an EU/EFTA country while residing in another member state, to which they return in principle every day, or at least once a week.
Cross-border commuters staying in Switzerland during the week must register with the commune where they are staying.
To work in Switzerland as a cross-border commuter, you need a cross-border commuter permit. The application is based on an employment contract and proof of identity.
Cross-border commuters from non-EU/EFTA countries must have lived in the border area for at least 6 months and have a valid residence permit.
The permit is valid for the term of the contract (up to a maximum of 5 years) and must be renewed if necessary. Any major changes (job, place of residence) must be reported to the authorities.
For more information, contact the cantonal immigration authorities.
Social insurance
Cross-border commuters working in Switzerland are in principle subject to the Swiss social security system (AVS/AI/APG, accident insurance, etc.). They also need to declare any changes in their situation (job, place of residence, etc.).
If you work in more than one country (e.g. in Switzerland and in another EU/EFTA country), you need to apply for an A1 form from the responsible authority in your country of residence. This document determines which country you need to pay contributions to, depending in particular on your place of residence and the breakdown of your activity.
Health insurance
Cross-border commuters are required to take out health insurance from the start of their employment contract. They have three months in which to sign up with a Swiss health insurance provider.
However, Switzerland has signed special agreements with neighbouring countries (Germany, Austria, France and Italy) allowing EU nationals resident there to take out insurance in their country of residence (right to choose). If you don’t wish to take out insurance in Switzerland, you need to apply to the responsible authority in the canton where you work for exemption from the obligation to take out insurance within three months of the start of your employment contract.
The requirement to take out insurance ends at the same time as the employment contract.
Working from home for cross-border commuters
Switzerland and some other EU/EFTA countries have signed a multilateral agreement that sets out an exemption from the ordinary rules on tax liability in order to facilitate working from home beyond 30 June 2023 in the interests of the workers concerned and their employers.