France vs Switzerland Cross-Border Tax Guide 2025

France–Switzerland Cross-Border Tax Guide 2025

Thousands of professionals live in France and work in Switzerland. Understanding bilateral agreements keeps taxes and social contributions compliant.

Withholding and Taxation

For most cantons (Geneva excluded), employers withhold Swiss tax at source (4.5%), and employees file French returns, claiming a credit to avoid double taxation. Geneva-based commuters pay tax in Switzerland, with France crediting the amount.

Social Security Coordination

Cross-border workers choose between Swiss LAMal health insurance and the French CMU system within three months of starting work; choices are generally irreversible. Contributions to AVS/AHV (Swiss social security) apply—review annual statements to track pension accruals.

Allowances and Deductions

Claim travel expenses, meal allowances, and pension contributions in the French tax return. Monitor new allowances introduced by border agreements and keep receipts for verification.

Special Situations

Remote work days in France can shift taxation rights. Track days carefully and notify employers if remote work exceeds tolerated limits. Couples should align choices to optimise tax credits and healthcare coverage.

Tip: Maintain robust documentation, submit annual cross-border certificates, and consult advisors when circumstances change.