Question 43755 — cross-border workers

Summary

France and Switzerland are linked by an agreement signed on April 11, 1983 setting out the terms of taxation of remuneration received by cross-border workers. On the Swiss side, the cantons party to this agreement are the cantons of Bern, Solothurn, Basel-City, Basel-Landschaft, Vaud, Valais, Neufchâtel and Jura. By way of derogation from international standards resulting from the model tax convention of the Organization for Cooperation and Development (OECD), providing for the taxation of income derived from salaried activity at the place where it is exercised, the agreement of April 11, 1983 simplifies the tax regime for cross-border workers by reserving taxation only to the State of residence. In return for its waiver of taxing the salaries of cross-border workers, the State in which the activity is carried out receives annually from the State of residence of these workers financial compensation equal to 4.5% of their gross remuneration. France remains fully committed to respecting the overall balance desired by the 1983 agreement both with regard to the situation of cross-border workers and its budgetary interests. In this regard, there are no plans to review, to date, the terms of application of this agreement, nor the methods of calculating the financial compensation it provides.

Machine translation from French. The official text remains authoritative.

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