Entry into Switzerland for border workers: documents and customs (cross-border guide)

Context

In a nutshell

• Border crossers must present a valid passport and a residence permit.
• Residence permits are issued by the Federal Tax Administration.
• Border crossers can file their income tax returns in Switzerland.

Key facts

• What: Submit the correct documents.
• When: upon entering Switzerland.
• Where: at the border post of Chiasso or Brogeda.
• Who: The Federal Tax Administration.
• Amount: not applicable.

The New Frontier Agreement was signed on 23 December 2020 and entered into force on 1 January 2024.

Required documents

To enter Switzerland, border guards must present the following documents:

• A valid passport, which does not expire within the next six months.
• A residence permit, issued by the Federal Tax Administration.
• The income tax return, if you have an income in Switzerland.

Residence permits

Residence permits are issued by the Federal Tax Administration and are valid for a fixed period of time. Border crossers can request them by submitting the required documentation, such as:

• A valid passport.
• A copy of the income tax return.
• A certificate of residence.

Customs

Border guards must also go through customs, presenting their luggage and declaring the goods they intend to bring to Switzerland. It is important to note that there are limitations

Operational details

Entry into Switzerland for border guards: documents and customs

Border workers wishing to enter Switzerland must be aware of the necessary documents and the procedures to be followed. Residence permits are issued by the Federal Tax Administration, and border workers can file their income tax returns in Switzerland.

Required documents

Border crossers must present the following documents at the time of entry into Switzerland:

• Valid passport
• Residence permit
• Income Statement
• Identity documents (e.g. ID card or driver's license)

Entry procedure

The procedure for entry into Switzerland for frontier workers is as follows:

1. Report to customs control at the Swiss border 2. Submit the necessary documents 3. Answer the controller's questions 4. Pay any taxes or contributions

Taxes and contributions

Border crossers are subject to tax at source in Switzerland. Tax may vary based on income and nationality. For example, in 2022, the source tax in Switzerland was 20% for incomes up to 7,500 Swiss francs, and 30% for incomes above 7,500 Swiss francs.

Concrete examples

Here are some concrete examples of how the entry procedure into Switzerland works for border workers:

• An Italian frontier worker with an income of 5,000 Swiss francs per month must pay a source tax of 1,000 francs

Useful tools to protect your net income

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

Key points

Entry into Switzerland for border workers: documents and customs

To present the correct documents, border guards must:

• Present a valid passport and residence permit.
• Follow customs procedures.
• Submit their income tax returns in Switzerland.

The border worker can consult the salary calculator to know the taxes to be paid in Switzerland. You can apply for a residence permit through the website of the Federal Tax Administration.

For those working in Switzerland

If you are a border worker working in Switzerland, it is important to know the tax and customs rules to avoid problems with the Federal Tax Administration. According to the Federal Act of 26 June 1992 on the Entry of Foreigners (LIE), border guards must present a residence permit within 90 days of the date of entry into Switzerland.

Concrete examples

Suppose a border worker works in Lugano as an employee in a consulting company. His monthly salary is CHF 8,000. Using the salary calculator, he discovers that the taxes payable in Switzerland are around CHF 2,500 per month. This means that his net income is CHF 5,500 per month.

Customs Procedures

To avoid problems with customs, it is important to follow the procedures for importing and exporting goods. Border crossers can consult the website of the Federal Office of Customs (FDO) for the rules and