Living in Villers-le-Lac 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 Villers-le-Lac 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 94 km of Villers-le-Lac there are 6 towns with a page on this site: Morteau, Pontarlier, Delle, 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).

Villers-le-Lac sits at 11 km: 3 of 7 counting from the lowest.

Of 7 comparable towns, this page ranks 4 on indicative monthly rent, at €773.

Ahead in the ranking, in order: Delle, Hauts de Bienne and Pontarlier.

Further down the ranking: Morteau, Gex and Divonne-les-Bains.

just ahead is Pontarlier (€758)

just behind is Morteau (€800)

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

Of 7 comparable towns, this page ranks 6 on population, at 5,292.

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

Further down the ranking: Hauts de Bienne.

just ahead is Delle (5,623)

just behind is Hauts de Bienne (5,032)

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 18 on population, at 5,292.

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, Cessy, Delle and Cruseilles.

Further down the ranking: Ornex and Hauts de Bienne.

just ahead is Cruseilles (5,376)

just behind is Ornex (5,082)

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 14 on the distance to the border, at 11 km.

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

Further down the ranking: Gex, Hauts de Bienne, Pontarlier, Cruseilles, Morteau and Cranves-Sales.

just ahead is Reignier-Esery (10 km)

just behind is Gex (12 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 4 on indicative monthly rent, at €773.

Ahead in the ranking, in order: Delle, Hauts de Bienne and Pontarlier.

Further down the ranking: 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 ahead is Pontarlier (€758)

just behind is Morteau (€800)

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

Of 3 comparable towns, this page ranks 3 on population in Doubs, at 5,292.

Ahead in the ranking, in order: Pontarlier and Morteau.

just ahead is Morteau (6,953)

Across the group the highest value is 18,067 (Pontarlier) and the lowest 5,292 (Villers-le-Lac).

Of 3 comparable towns, this page ranks 1 on distance in Doubs, at 11 km.

Further down the ranking: Pontarlier and Morteau.

just behind is Pontarlier (15 km)

Across the group the highest value is 18 km (Morteau) and the lowest 11 km (Villers-le-Lac).

Of 3 comparable towns, this page ranks 2 on rent in Doubs, at €773.

Ahead in the ranking, in order: Pontarlier.

Further down the ranking: Morteau.

just ahead is Pontarlier (€758)

just behind is Morteau (€800)

Across the group the highest value is €800 (Morteau) and the lowest €758 (Pontarlier).

The Col-des-Roches (Col France) crossing also serves Morteau.

The six nearest towns use these reference crossings: Col-des-Roches (Col France), L'Auberson-Les Fourgs, Boncourt-Delle (A16), La Cure-Les Rousses, Crassier-Divonne and Sauverny.

The dataset links the Doubs department to canton Neuchâtel through the Col-des-Roches (Col France) 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 850 DGALN/DHUP observations.

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