Living in Germany, working in Switzerland, town by town (cross-border guide)

Withholding tax (uniform 4.5%, §15a), the 60-day non-return threshold and the health-insurance opt-out right for the German towns in the Baden-Württemberg corridor (Lörrach, Waldshut, Konstanz, Schwarzwald-Baar-Kreis).

Updated:

The shared rules across the corridor

Across the corridor, the Swiss employer withholds 4.5% of gross pay at source under §15a of the Germany-Switzerland treaty when a residence certificate is filed; Germany avoids double taxation through a credit for the Swiss tax. Cross-border status is lost for the ENTIRE fiscal year if you exceed 60 non-return working days. For part-time work the threshold is proportional: 5 days per month worked plus 1 day per week worked. Homeoffice days do NOT count as non-return days. A cross-border worker can opt out of compulsory Swiss health insurance to stay in the German system (Optionsrecht, legal basis Art. 2 para. 6 OAMal). The choice must be made explicitly within 3 months of starting work: tacit exercise is not valid.

Source: Lettera BMF (Bundesministerium der Finanzen) del 2023-12-07; art. 15a DBA Germania-Svizzera; art. 2 cpv. 6 OAMal (Optionsrecht assicurazione malattia).

Landkreis Konstanz

Konstanz Thurgau Singen (Hohentwiel) Schaffhausen Radolfzell am Bodensee Schaffhausen Rielasingen-Worblingen Schaffhausen Engen Schaffhausen Gottmadingen Schaffhausen Hilzingen Schaffhausen Allensbach Thurgau Reichenau Thurgau Steißlingen Schaffhausen

Landkreis Lörrach

Lörrach BS Rheinfelden (Baden) Aargau Weil am Rhein BS Schopfheim Aargau Grenzach-Wyhlen BS Steinen BS Kandern BS Efringen-Kirchen BS

Landkreis Waldshut

Waldshut-Tiengen Aargau Bad Säckingen Aargau Wehr Aargau Laufenburg (Baden) Aargau Lauchringen Aargau Albbruck Aargau Klettgau Schaffhausen Murg Aargau Bonndorf im Schwarzwald Schaffhausen Wutöschingen Schaffhausen Küssaberg Aargau Stühlingen Schaffhausen Jestetten Zürich Ühlingen-Birkendorf Schaffhausen

Landkreis Schwarzwald-Baar-Kreis

Blumberg Schaffhausen Hüfingen Schaffhausen

Estimates for guidance only. Actual taxation depends on family situation, deductions and certificates. Always check with a tax adviser or your canton of employment.