Refurbishments for border workers: cantons that receive money (cross-border guide)

Context

In a nutshell

• There were 79,812 border crossers with G permits at the end of September 2025.
• Switzerland has 410,422 border crossers, an increase of 1.2% over the same period last year.
• More than half of border crossers are domiciled in France (57.6%), followed by Italy (22.7%) and Germany (16.5%).

Refurbishments for border workers: cantons that receive money

Switzerland is one of the leading European countries for cross-border work, with over 410,000 foreign workers active in the Swiss territory. Among these, border workers with a G permit represent a significant share, with 79,812 units registered at the end of September 2025. This trend is in line with the 1.2% increase compared to the same period of the previous year.

The geographical distribution of border workers is interesting: more than half of them (57.6%) are domiciled in France, followed by Italy (22.7%) and Germany (16.5%). This framework is consistent with the strategic position of Switzerland, which is at the centre of Europe and offers easy accessibility to these countries.

But what happens when border workers leave their jobs and return to their countries of origin? Switzerland, like other European countries, has introduced a system of refreshments for border workers who leave work. These refreshments are set at the federal level and vary depending on the border crosser's country of origin.

For example, border crossers from France may receive a CHF 1,500.00 rebate depending on the

Operational details

Key facts

• The financial compensation for border workers from Italy is 120 million francs.
• Ticino received 112 million francs in refreshes in 2024.
• The canton of Geneva has paid 396 million francs to the neighbouring French departments of Haute-Savoie and Ain.
• Switzerland can withhold a 4.5% tax at source on border crossers.
• The financial compensation for border workers from Italy is 120 million francs.

Refurbishments for border workers: cantons that receive money

Ticino is one of the Swiss cantons that receives the most refreshments for border workers from Italy. In 2024, the canton of Ticino received 112 million francs of refreshments, which represents an increase compared to previous years. This increase is due to the growth in the number of border workers working in the canton and the majority of the Democratic People's Party (PPD) and the Swiss Socialist Party (PSS) who decided to increase financial compensation for border workers.

The canton of Geneva, on the other hand, paid 396 million francs to the neighbouring French departments of Haute-Savoie and Ain. This is due to the fact that the canton of Geneva has a greater presence of border workers from France than Ticino. In addition, the canton of Geneva has decided to increase financial compensation for border workers to encourage worker mobility.

Switzerland can withhold a tax

Useful tools to protect your net income

To reduce FX leakage, compare CHF-EUR exchange options and banks for cross-border workers.

Key points

Refreshments for border workers: the cantons that receive money Switzerland is a country with a long and complex history of cross-border work, with thousands of workers crossing borders every day to reach their jobs. In this context, the issue of refreshments for border workers has become increasingly relevant, especially for those who work in Switzerland and reside in other countries. # ## Implications for frontier workers Frontier workers working in Switzerland and residing in Italy could benefit from financial compensation, as provided for by the free trade agreement between Switzerland and the European Union. Border workers working in Switzerland and residing in France may have to pay a 4.5% tax at source, as established by the 1997 Treaty of Amsterdam. Border workers working in Switzerland and residing in Germany could benefit from financial compensation, as provided for by the Free Trade Agreement between Switzerland and Germany. # ## Concrete examples An Italian worker who works in Switzerland at a company in Lugano and resides in Como could benefit from financial compensation of 1,500 Swiss francs per year, as provided for by the free trade agreement between Switzerland and the European Union. A French worker who works in Switzerland at a company in Geneva and resides in Montreux may have to pay a 4.5% tax at source on his salary, as established by the Border workers working in Switzerland and residing in other countries must file their tax returns and claim the financial compensation or source tax due. # ## 📊 Numbers and figures! Switzerland has a total of 8,000 border workers working in Switzerland and residing in other countries. Border workers working in Switzerland and residing in Italy could benefit from a financial compensation of 1,500 Swiss francs per year. Border workers working in Switzerland and residing in France may have to pay a 4.5% tax at source. Border workers working in Switzerland and residing in Germany could benefit from a financial compensation of 2,000 Swiss francs per year.