Cross-Border Telework in Switzerland: 2026 Rules Check
If you live in France or Germany and work partly from home for a Swiss employer, two limits matter: one for tax and one for social security. Since 2026 both follow permanent rules. Enter your country of residence, the canton you work in and your telework days: the check shows which threshold applies and whether you are under or over it. It is orientation, not legal advice.
Your telework share
%
Example calculation with default valuesView sources
If the other treaty conditions are met: with at most 40 percent telework and assignments, the salary remains taxable in Switzerland. Orientation, not legal advice.
Next step:Work out your Swiss net pay before taxCalculate the cantonal minimum wage in Switzerland
Your details
Italy and Austria are not included: we could not verify their 2026 rules to the same standard.
For residents of France the canton decides whether the 1983 agreement applies.
Days per week for a fixed pattern, percent for an annual share.
Usually 5 for full-time work.
Days you work in your country of residence.
Actual annual working days as the tax denominator.
Assignments in France or third countries, excluding home-working days already entered.
France (1983): generally daily return. Germany: at least 20% actual commuting days.
Save scenarios
Save your inputs under a name, for example Current job and Offer, and bring them back later with one click. Scenarios stay in this browser only.
No scenario saved yet.
Your figures against the thresholds
- Tax threshold for telework
- 40 %
- Telework plus assignments for tax
- 40 %
- Annual assignment days
- 0 days
- Room left below the tax threshold
- 0 percentage points
- Telework days per week at the threshold
- 2 days / week
- Framework agreement ceiling (social security)
- 49.90 %
Good to know
Social security: between 25 and 49.9 percent telework you stay insured in Switzerland if your employer requests it under the EU framework agreement. The employer applies for the A1 certificate at its AVS compensation fund (ALPS platform). Without that request you would be insured in your country of residence.
Orientation based on the sources as of 23 September 2026, not legal or tax advice. The treaties, the authorities’ decisions and your employment contract are what count. The share is estimated from a constant weekly pattern or the percentage you enter; the rules count over the calendar year.
The link carries your inputs, not the result: whoever opens it calculates with the current figures.
How much telework can cross-border workers do in Switzerland in 2026?
Qualifying cross-border workers resident in France have a 40 percent threshold including at most 10 assignment days; German residents also need actual commuting and other cross-border conditions. Orientation, not legal advice.
The formula
Telework share = telework days per week divided by working days per week times 100 (or the share entered directly). For French tax, add assignment days divided by annual working days: at most 40 percent combined and at most 10 assignment days. Other cross-border conditions still apply. For Germany, at least 20 percent actual commuting and other cross-border conditions are needed. Social security: under 25 percent Switzerland, 25 to 49.9 percent Switzerland at the employer’s request, 50 percent or more the country of residence.
Worked example
Example: with 2 telework days out of 5 working days a week, your telework share is 40 percent. The tax threshold is 40 percent, and the framework agreement ceiling for social security is 49.9 percent.
Key figures for 2026
| Tax, residents of France, Geneva and cantons outside the 1983 agreement | if treaty conditions are met: up to 40 percent including at most 10 assignment days remains taxable in Switzerland |
|---|---|
| Tax, cantons of the 1983 agreement (BE, SO, BS, BL, VD, VS, NE, JU) | If cross-border conditions are met: taxed in France; at most 40 percent including up to 10 assignment days |
| Tax, residents of Germany | if cross-border conditions and at least 20 percent actual commuting are met: Swiss withholding of at most 4.5 percent |
| Social security under 25 percent telework | Switzerland |
| Social security 25 to 49.9 percent | Switzerland if the employer requests it (framework agreement since 1 July 2023) |
| Social security 50 percent or more | country of residence |
Figures verified:
How the telework rules for cross-border workers work
For cross-border workers with a Swiss employer there are two separate questions. First: which state may tax the salary? That is set by the double taxation treaty between Switzerland and the country of residence. Second: in which state are you insured? That is set by European social security coordination, which also applies to Switzerland.
If you live in France, tax depends on the canton and your eligibility. Outside the 1983 agreement, qualifying workers can use the 40 percent limit including at most 10 assignment days. In the eight 1983 cantons, taxation in France requires cross-border conditions including the return-home rule. Other cases need an individual treaty assessment.
If you live in Germany, you are a cross-border worker if you return home regularly. Since 2026, regularly means commuting on at least 20 percent of agreed working days, so up to 80 percent telework is possible. As a cross-border worker you are taxed in Germany, and Switzerland may deduct at most 4.5 percent withholding tax.
For social security the same framework agreement applies in both cases; Switzerland, France and Germany have all signed it. Under 25 percent telework Switzerland stays competent anyway. Between 25 and 49.9 percent it stays Switzerland if the employer requests it. From 50 percent the country of residence is competent.
Frequently asked questions
- How much telework can cross-border workers living in France do?
- Up to 40 percent of working time over the calendar year, missions of at most 10 days included. With five working days that is about two days a week. Since 1 January 2026 the rule is permanently part of the tax treaty.
- How much telework can cross-border workers living in Germany do?
- Since 2026 you remain a cross-border worker as long as you commute to your workplace on at least 20 percent of your agreed working days. For tax that allows up to 80 percent telework. For social security the 49.9 percent limit still applies.
- What happens to social security at 50 percent telework?
- From 50 percent the framework agreement no longer applies, and you are insured in your country of residence. Your Swiss employer then has to register you there. Up to 49.9 percent it can request Swiss insurance.
- Who has to request Swiss social security?
- The employer. It applies for an A1 certificate under the framework agreement at its AVS compensation fund, through the ALPS platform. Talk to your employer before you work more than a quarter of your time from home.
- Does the check cover Italy or Austria?
- No. These countries have their own rules, which we could not verify for 2026 to the same standard. Please contact the tax administration of the canton you work in.
Related calculators & jobs
Embed this calculator
Add this calculator to your website for free, for example on a careers page, guide or university portal. Just copy the code, including the source credit.
The calculator adapts to the available width. Adjust the height to fit your layout.
The credit line is optional. Every calculator, with preview and terms of use: Embed our calculators for free
As of (tax year 2026) · last verified:
Sources:
- SIF: Entrée en vigueur de l’avenant à la convention Suisse-France contre les doubles impositions (applicable dès le 1.1.2026)
- ge.ch: Imposition du télétravail des personnes frontalières, jusqu’à 40 % d’activité en télétravail
- ge.ch: Au-delà de 40 % d’activité en télétravail
- impots.gouv.fr: Accord amiable du 22.12.2022 sur le télétravail dans le cadre de l’accord de 1983 (PDF)
- impots.gouv.fr: Décompte des missions temporaires dans le cadre de l’accord de 1983
- impots.gouv.fr: DĂ©compte des missions temporaires hors accord de 1983
- ne.ch: Frontaliers (accord de 1983, 2041-AS, 45 jours de non-retour)
- SIF: Inkrafttreten des Ă„nderungsprotokolls zum DBA mit Deutschland (anwendbar ab 1.1.2026)
- Deutscher Bundestag, Drucksache 21/1902: Protokoll vom 21.8.2023, Ziffer 5 zu Art. 15a (20 % Pendeltage)
- Kanton Aargau: Merkblatt Quellensteuer Grenzgänger 2026 (4,5 %, 60 Nichtrückkehrtage)
- BSV: Télétravail, accord multilatéral sur le télétravail transfrontalier (25 % à 49,9 %)
- CLEISS: Télétravail transfrontalier en Europe
Scope of review: formulas and reference values were checked against the sources listed above, by the Nomado24 editorial team. What is verified is the calculation logic, not your personal situation. Not tax or legal advice.