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.
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
Other towns in the corridor
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.