New cross-border commuters in Switzerland

Tips and information for new cross-border commuters from Austria to Switzerland

General information

The same employment and salary conditions apply to cross-border commuters in Switzerland as to domestic employees.

As a cross-border commuter, you can benefit from higher wages in Switzerland and lower living costs abroad. However, there are a few things to consider in terms of tax and insurance.

Around 320,000 people were working as cross-border commuters in Switzerland at the end of 2023. As a cross-border commuter, you can ideally benefit from the high wages in Switzerland while keeping the cost of living low with a foreign residence.

To be able to work in Switzerland as a cross-border commuter, you need a cross-border commuter permit. Your future employer must apply for this on your behalf. You will also need an employment contract. If this is for a fixed term, the G permit is valid for the duration of the employment relationship. If this lasts more than one year, the cross-border commuter permit is valid for five years.

To qualify as a cross-border commuter, you must commute regularly to your place of residence – usually every day. However, the term has been redefined for EC/EFTA citizens. They now only have to return to their foreign place of residence at least once a week.

Best cross-border commuter advice incl. net salary calculation

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> Net wage calculation & practical tax tips
> Best and cheapest health insurance for cross-border commuters
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> Help with registering with the tax office and much more

Double taxation agreement (DTA) for cross-border commuters from Austria to Switzerland

Anyone who has their center of life in Austria and works in Switzerland is taxed in Austria. However, for the calculation of income tax in Austria, the tax paid in Switzerland (withholding tax) is taken into account in accordance with the double taxation agreement between Switzerland and Austria.

TIP: Arrange a free initial consultation with one of our experts. We will be happy to help you calculate your net salary, taking into account all deductions including health insurance (–> to make an appointment online)

Further information on this topic
–> Cross-border commuters & tax
–> Net wage calculation for cross-border commuters

Health insurance for cross-border commuters Austria – Switzerland?

In Switzerland, insurance is generally compulsory. However, cross-border commuters from Germany, Austria, France and Italy are subject to a Special regulation: the so-called right of option. This allows you to be exempted from compulsory insurance in Switzerland and continue to take out health insurance in your country of residence. In order to exercise the option, you must submit the application to your canton of work within three months and provide proof of equivalent insurance cover in your country of residence.

Tip: Cross-border commuters in Switzerland also have the right to choose again when they get married or after the birth of a child and can therefore be exempted from compulsory health insurance in Switzerland within 3 months of these events.

Further information on this topic
–> Cross-border commuters & health insurance
–> Request a non-binding offer

Best health insurance for cross-border commuters

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Old-age provision and accident insurance

Anyone who works more than eight hours a week in Switzerland is automatically insured for AHV. The AHV pension is intended to secure your livelihood in old age. Anyone who earns more than CHF 22,680 per year (as of 2025) automatically pays half of this amount into the 2nd pillar, the occupational pension scheme, with their employer.

All employed persons in Switzerland are also insured against the consequences of occupational accidents and illnesses. The premiums are paid by the employer. Anyone who works more than eight hours a week is also insured against leisure accidents. The premiums for non-occupational accident insurance (NBU) are again paid by the employee.

Further information on this topic
–> SUVA – Accidents involving cross-border commuters
–> AHV pension and pension fund