Living in Delle and working in Switzerland: eight cantons (declared in France) regime

How the taxation works

Which regime applies depends on the Swiss canton where you work, not on the town you live in and not on the crossing nearest your home. Two people in the same town working in different cantons fall under different regimes.

If you live in Delle and work in one of the eight cantons under the 1983 agreement (here Vaud, Neuchâtel, Jura or Valais), France taxes you: it taxes the full Swiss income via the annual return, with a flat-rate 10% allowance and the French progressive scale. Switzerland receives a 4.5% compensation from France in return. For the reference profile the annual tax is about €8,993.

Source: impots.gouv.fr, brochure ufficiale "Déclaration des revenus 2025" (barème + forfait 10% + décote); accord frontalieri 1983

Useful reading

The calculator implements the Italy-Switzerland cross-border regime (Ticino withholding tax plus Italian IRPEF with its allowance). It does not reproduce the regime described on this page, so its result does not apply to residents here.

Compared with the nearest towns

Within 147 km of Delle there are 6 towns with a page on this site: Villers-le-Lac, Morteau, Pontarlier, Hauts de Bienne, Divonne-les-Bains and Gex.

Across this group the distance to the border runs from 4 km (Delle) to 18 km (Morteau).

Delle sits at 4 km: 1 of 7 counting from the lowest.

Of 7 comparable towns, this page ranks 1 on indicative monthly rent, at €533.

Further down the ranking: Hauts de Bienne, Pontarlier, Villers-le-Lac, Morteau, Gex and Divonne-les-Bains.

just behind is Hauts de Bienne (€620)

Across the group the highest value is €1,392 (Divonne-les-Bains) and the lowest €533 (Delle).

Of 7 comparable towns, this page ranks 5 on population, at 5,623.

Ahead in the ranking, in order: Pontarlier, Gex, Divonne-les-Bains and Morteau.

Further down the ranking: Villers-le-Lac and Hauts de Bienne.

just ahead is Morteau (6,953)

just behind is Villers-le-Lac (5,292)

Across the group the highest value is 18,067 (Pontarlier) and the lowest 5,032 (Hauts de Bienne).

Of 20 comparable towns, this page ranks 16 on population, at 5,623.

Ahead in the ranking, in order: Annemasse, Pontarlier, Saint-Julien-en-Genevois, Saint-Genis-Pouilly, Gex, Gaillard, Divonne-les-Bains, Ville-la-Grand, Prevessin-Moens, Reignier-Esery, Cranves-Sales, Morteau, Thoiry, Ambilly and Cessy.

Further down the ranking: Cruseilles, Villers-le-Lac, Ornex and Hauts de Bienne.

just ahead is Cessy (5,832)

just behind is Cruseilles (5,376)

Across the group the highest value is 37,628 (Annemasse) and the lowest 5,032 (Hauts de Bienne).

Of 20 comparable towns, this page ranks 5 on the distance to the border, at 4 km.

Ahead in the ranking, in order: Gaillard, Ambilly, Saint-Julien-en-Genevois and Cessy.

Further down the ranking: Ornex, Prevessin-Moens, Annemasse, Ville-la-Grand, Divonne-les-Bains, Thoiry, Reignier-Esery, Villers-le-Lac, Gex, Hauts de Bienne, Pontarlier, Cruseilles, Morteau and Cranves-Sales.

Tied with this page: Saint-Genis-Pouilly (4 km).

just ahead is Cessy (4 km)

Across the group the highest value is 19 km (Cranves-Sales) and the lowest 2 km (Gaillard).

Of 20 comparable towns, this page ranks 1 on indicative monthly rent, at €533.

Further down the ranking: Hauts de Bienne, Pontarlier, Villers-le-Lac, Morteau, Ville-la-Grand, Gaillard, Cruseilles, Reignier-Esery, Cessy, Annemasse, Cranves-Sales, Gex, Ambilly, Saint-Julien-en-Genevois, Saint-Genis-Pouilly, Ornex, Thoiry, Prevessin-Moens and Divonne-les-Bains.

just behind is Hauts de Bienne (€620)

Across the group the highest value is €1,392 (Divonne-les-Bains) and the lowest €533 (Delle).

The Boncourt-Delle (A16) crossing is the reference for this page.

The six nearest towns use these reference crossings: Col-des-Roches (Col France), L'Auberson-Les Fourgs, La Cure-Les Rousses, Crassier-Divonne and Sauverny.

The dataset links the Territoire de Belfort department to canton Jura through the Boncourt-Delle (A16) crossing; the canton where you work, not this route, determines the tax regime.

Straight-line distances computed from the town-centre coordinates in our dataset. Road distance to the nearest crossing, population and indicative rent from the French municipal dataset (INSEE). Rent estimate based on 1,217 DGALN/DHUP observations.

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