- The canton where you work decides where you are taxed: Geneva and Fribourg in Switzerland, the 1983 agreement cantons in France.
- AHV, pension fund and accident insurance are Swiss for all cross-border commuters, and deducted automatically from the salary.
- Remote work remains possible up to 40% without changing where you are taxed.
Where you pay tax
It is not your home that decides, but the canton where your employer is based.
| Canton of work | Taxed | How |
|---|---|---|
| Geneva | In Switzerland | Tax at source deducted by the employer. Geneva pays 3.5% of the payroll to France |
| Fribourg | In Switzerland | Tax at source: Fribourg did not sign the 1983 agreement |
| Vaud, Neuchâtel, Valais, Jura | In France | 1983 agreement: tax residence certificate given to the employer every year |
| Bern, Solothurn, Basel-Stadt, Basel-Landschaft | In France | Same 1983 agreement |
For the 1983 agreement cantons, France pays 4.5% of the cross-border workers' payroll to the cantons.
In the 1983 agreement cantons, without the French tax residence certificate handed in on time, the employer must deduct Swiss tax at source. Getting that money back afterwards takes time.
Taxed in Geneva: tax at source and quasi-residence
Your employer withholds tax every month; quasi-residence then lets you claim your deductions. The tariff depends on your situation: A for a single person, B for a couple with one income, C for a couple with two incomes.
If at least 90% of your household income is taxed in Switzerland, you can request quasi-resident status and an ordinary assessment. You then get the same deductions as a resident: 3a, pension fund buy-in, work expenses, childcare costs.
You still declare your Swiss income in France, which takes it into account without taxing it a second time.
Social contributions: Swiss everywhere
Wherever you are taxed, your social contributions are Swiss and deducted automatically from your salary. For AHV, IV and EO, you pay 5.3% of your salary, and your employer the same. You also contribute to the pension fund (BVG) once you earn about 23'000 francs a year, and to non-occupational accident insurance if you work at least 8 hours a week.
These contributions build rights to an AHV pension, calculated on your Swiss years only. Your pension fund capital builds up normally. If you stop working in Switzerland and work in France, the mandatory part generally stays blocked in Switzerland: see leaving Switzerland.
Remote work
You can work from home part of the time without changing anything, but two thresholds matter.
- Tax: up to 40% remote work without changing where you are taxed.
- Social security: up to 49.9% remote work while staying insured in Switzerland, thanks to the European framework agreement.
Beyond that, the rules change: talk to your employer before increasing your days at home.
Swiss health insurance or the French system
You have 3 months from the start of your job to choose your health insurance; without a choice, you are enrolled in Swiss insurance (LAMal). Swiss insurance costs a premium per person, whatever your income. The French system charges a percentage of your taxable income. On a high salary, the French system can therefore cost more than the Swiss premium; with a large family and a modest income, it is often the other way round.
Swiss insurance or the French system, point by point
| Swiss insurance (LAMal) | French system | |
|---|---|---|
| Cost | A premium per person, often CHF 400 to 600 a month for an adult in French-speaking Switzerland | About 8% of taxable income above an allowance |
| Care | In Switzerland, and in France under conditions | In France, and in Switzerland via form S1 |
| Rather for | High incomes, doctors in Switzerland | Modest incomes, large families |
Pillar 3a
Opening a Swiss 3a is possible, but it is only deductible if you are taxed in Switzerland with an ordinary assessment.
- Taxed in Switzerland with an ordinary assessment (quasi-resident in Geneva): deductible, up to CHF 7'258 in 2026 and CHF 7'373 in 2027
- Taxed at source without an ordinary assessment: no deduction
- Taxed in France (1983 agreement): no deduction
Without a deduction, the 3a loses most of its appeal: the money stays locked for a tax advantage limited to the withdrawal. The general rules are in the 2026 3a limit.
Going further
Quasi-resident: do not miss the deadline. The request for an ordinary assessment is generally made before 31 March of the following year. It then applies to the following years: do the maths first, especially if your spouse has income in France.
The health insurance choice is hard to undo. The right of option is exercised at the start of the job and is generally final. Take the time to compare with your taxable income and the size of your family, not just today's premium.
A pension fund buy-in only helps if you can deduct it. Like the 3a, it only reduces your tax if you are taxed in Switzerland under the ordinary tariff. Taxed in France, the money stays locked with no immediate tax advantage.
Your 3a saving, if you are taxed in SwitzerlandDepending on your canton of work and your salary.
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Frequently asked questions
Does a cross-border commuter working in Geneva pay tax in Switzerland or in France?
In Switzerland: Geneva deducts tax at source from the salary. The canton then pays France compensation of 3.5% of the cross-border workers' payroll, without taking anything more from your salary.
And in Vaud, Neuchâtel, Valais or Jura?
In France. These cantons, along with Bern, Solothurn and both Basels, apply the 1983 agreement: you are taxed in France, provided you give your employer the French tax residence certificate every year. France pays 4.5% of the payroll to the cantons.
And in Fribourg?
Fribourg is not part of the 1983 agreement: a cross-border commuter there is taxed at source in Switzerland, as in Geneva.
Can a cross-border commuter deduct pillar 3a?
Only if taxed in Switzerland with an ordinary assessment, for example as a quasi-resident in Geneva (at least 90% of household income taxed in Switzerland). Taxed in France, the 3a cannot be deducted.
How many days of remote work are allowed?
Up to 40% of working time without changing where you are taxed. For social security, the European framework agreement allows up to 49.9% of remote work while staying insured in Switzerland.
Which health insurance should I choose?
You have 3 months from the start of your job to choose between Swiss health insurance (LAMal) and the French system. The French system charges about 8% of taxable income above an allowance. Swiss insurance costs a premium per person, whatever your income.
Sources: Agreement of 11 April 1983 on the taxation of cross-border workers' pay (BE, SO, BS, BL, VD, VS, NE, JU) ; Franco-Genevan agreement of 29 January 1973 ; France-Switzerland double taxation convention of 9 September 1966 and amendments on remote work ; FSIO, 2026 AHV/IV/EO contributions ; BVG, 2026 entry threshold ; CPAM, cross-border workers' right of option.