_frontaliers are people who reside permanently in a neighboring country (mainly France, Germany and Italy) and cross the border to work in Switzerland.
The G
PermissionTo work in this modality, you need a G Permit (Border Work Permit). A key condition to maintain it is that you must return to your main residence abroad at least once a week (most do so daily).
Frontalier Taxation
Tax rules vary greatly depending on the canton where you work and your country of residence (due to double tax treaties).
- Geneva: If you live in France and work in Geneva, the canton of Geneva withholds the tax directly from you.
- Vaud, Neuchâtel, Jura: In these cantons, the tax is generally paid in full in France and the Swiss employer does not withhold tax from you at source (if you submit the tax residence certificate on time).
Health Insurance (The Right to Option)
When starting to work in Switzerland, you have 3 months to exercise your "Right of Option". You can choose to insure yourself in the Swiss system (LAMal frontalier) or in the system of your country of residence (e.g. French CMU). Attention: This decision is irrevocable. If you do not choose, you will automatically be affiliated with the Swiss LAMal.