Living in Ühlingen-Birkendorf and working in Switzerland: German cross-border worker (§15a)
Ühlingen-Birkendorf falls under the §15a DBA Germany-Switzerland cross-border regime: Swiss withholding tax of 4.5% on gross pay (with a residence certificate on file), provided you don't exceed 60 non-return days per year.
Updated:
- Population
- 5,255
- Distance to crossing
- 11 km
- Eggingen – Hallau
- Postal code
- 79777
- Waldshut
- Withholding tax
- 4.5%
- Art. 15a
How the taxation works
Residents of Ühlingen-Birkendorf working as cross-border commuters in Switzerland are taxed under §15a of the Germany-Switzerland treaty: the Swiss employer withholds 4.5% of gross pay at source, provided the worker files a residence certificate (Ansässigkeitsbescheinigung). Germany avoids double taxation via a tax credit (credit method) for the amount withheld in Switzerland. The regime applies across the whole territory, with no border-strip geographic restriction.
Source: Lettera BMF (Bundesministerium der Finanzen) del 2023-12-07; art. 15a DBA Germania-Svizzera; art. 2 cpv. 6 OAMal (Optionsrecht assicurazione malattia).
Non-return days: the 60-day threshold
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.
Health insurance: the opt-out right
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, and the choice is generally irrevocable once made.
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 11 km of Ühlingen-Birkendorf there are 6 towns with a page on this site: Wutöschingen, Lauchringen, Stühlingen, Klettgau, Waldshut-Tiengen and Bonndorf im Schwarzwald.
Across this group the distance to the border runs from 1 km (Stühlingen) to 17 km (Bonndorf im Schwarzwald).
Ühlingen-Birkendorf sits at 11 km: 6 of 7 counting from the lowest.
| Town | Distance from here | Distance to border | Population | Nearest crossing |
|---|---|---|---|---|
| Ühlingen-Birkendorf (here) | — | 11 km | 5,255 | Eggingen – Hallau |
| Wutöschingen | 7.5 km | 6 km | 6,726 | Eggingen – Hallau |
| Lauchringen | 9.8 km | 7 km | 8,137 | Küssaberg – Bad Zurzach AG |
| Stühlingen | 10 km | 1 km | 5,351 | Stühlingen – Schleitheim |
| Klettgau | 10 km | 2 km | 7,445 | Klettgau – Trasadingen |
| Waldshut-Tiengen | 10 km | 4 km | 25,019 | Waldshut-Tiengen – Koblenz AG |
| Bonndorf im Schwarzwald | 11 km | 17 km | 6,802 | Stühlingen – Schleitheim |
Straight-line distances computed from the town-centre coordinates in our dataset. Road distance to the nearest crossing and population from the German municipal dataset (Destatis, AGS key).
FAQ
Which tax regime applies in Ühlingen-Birkendorf?
Ühlingen-Birkendorf follows the §15a DBA Germany-Switzerland regime: Swiss withholding tax of 4.5% on gross pay, uniform regardless of the Swiss canton of employment.
What happens if I do not return home every day?
Exceeding 60 non-return working days per year loses cross-border status for the whole year. Homeoffice days do not count towards this threshold.
Can I stay insured with German health insurance?
Yes, via the opt-out right (Art. 2 para. 6 OAMal): it must be exercised explicitly within 3 months of starting work in Switzerland and is generally irrevocable.
Do I need special forms to get cross-border worker status?
The administrative procedure (forms, certificates) can vary and change: always check the current requirements with your Swiss canton of employment before starting work.
Estimates for guidance only. Actual taxation depends on family situation, deductions and certificates. Always check with a tax adviser or your canton of employment.