Complete guide to looking for a job in Switzerland from abroad (cross-border guide)

Context

In a nutshell

• The New Frontier Agreement was signed on 23 December 2020 and enters into force on 1 January 2024.
• Switzerland and Italy signed the Double Taxation Convention on 9 December 1976.

Key facts

• What: New Frontier Agreement
• When: December 23, 2020
• Where: Switzerland
• Who: Frontiersmen
• Amount: €10,000 (deductible for new frontier workers)

The New Frontier Agreement has been signed to avoid double taxation. Switzerland and Italy already signed the Double Taxation Convention on 9 December 1976.

What is the New Frontier Agreement

The New Frontier Agreement is an agreement between Switzerland and Italy to avoid double taxation of the incomes of frontier workers. This Agreement was signed on 23 December 2020 and enters into force on 1 January 2024.

Who are the frontiersmen

Border workers are people who live in Switzerland and work in Italy, or vice versa. They are subject to a specific tax regime, which provides for the declaration of income both in Switzerland and in Italy.

How double taxation works

Double taxation occurs when a frontier worker is subject to a tax in Switzerland and Italy. For example, if a frontier worker works in Italy and has an income of 50,000 euros, he could be subject to a tax in Italy of 20% and in Switzerland of 10%. In this case, the frontier worker would pay a total tax of 30% on the same income.

The franchise for

Operational details

Looking for a job in Switzerland as a border worker can be a complex experience. It is important to understand the taxes and laws governing the work of border workers in Switzerland. The deductible for new frontier workers is €10,000, but it is important to note that LAMal is a mandatory health insurance for residents in Switzerland, not a separate tax.

Taxes in Switzerland

Taxes in Switzerland are made up of a number of contributions that vary depending on the canton and city where you work. Border workers must pay a contribution to LAMal, which covers health insurance costs, and a contribution to the pension fund. In addition, border workers also have to pay payroll taxes, which vary depending on the canton and city where they work.

Here is a concrete example: if a border worker works in Geneva, they will have to pay a contribution to LAMal of about 7.5% of their salary, plus a contribution to the pension fund of about 8.5%. In addition, he will also have to pay payroll taxes of about 20% of his salary.

The laws governing the work of border workers

The laws governing the work of border workers in Switzerland are different depending on the canton and city where you work. However, there are some laws that are enforced at the national level, such as the LAMal law, which was introduced in 1911 and which obliges residents in Switzerland to pay a health insurance contribution.

Here's an example

Useful tools to protect your net income

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Key points

To look for work in Switzerland as a border worker, it is important to submit the job application to the Ministry of Labour. It is also important to understand tax rates and procedures for paying taxes. LAMal is a mandatory health insurance for residents of Switzerland, not a separate tax.

# Step 1: Apply

Before starting your job search in Switzerland, it is essential to submit your job application to the Ministry of Labour. This step is mandatory for all border workers who wish to work in the country. The job application must be submitted within the times established by the Ministry of Labour, which vary depending on the canton in which you want to work. For example, in the Canton of Vaud, the job application must be submitted within 15 working days of the date of arrival in the country.

Step 2: Understanding Tax Rates

Tax rates in Switzerland are different depending on the canton and city where you want to work. For example, in the Canton of Zurich, the tax rate is 12.5% for revenues up to 80,000 Swiss francs, while for revenues above 80,000 Swiss francs, the rate is 11.5%. It is important to understand tax rates to avoid having to pay excessive taxes.

Step 3: Pay taxes

Taxes in Switzerland are paid quarterly or annually, depending on the choice made by the worker. It is important to present the

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