Remote Work and Taxation: The New Rules for Swiss Cross-Border Workers
Remote work for Swiss–French cross-border workers is now governed by clear rules: in 2025, the Franco-Swiss amicable agreement authorizes up to 40 % remote work without affecting taxation, with an additional 10 days for temporary assignments. Starting January 1st, 2026, the amendment to the tax treaty comes into force, making this regime permanent. Be careful not to confuse taxation (40 %) and social security affiliation (up to 49.9 % remote work allowed under the Framework Agreement). Here’s the essential information for a cross-border worker employed in Geneva, Vaud or elsewhere in Switzerland.
Context and Useful Definitions
On the income tax side, the amicable agreement valid until December 31, 2025 and the amendment applicable from 2026 allow remote work from France up to 40 % of working time without shifting taxing rights: remuneration remains taxable in the state provided by the rule (often Switzerland for daily cross-border commuters). Up to 10 additional temporary assignment days abroad are permitted without impact. For social security, the EU/EFTA framework allows you to remain affiliated in the employer’s country if remote work in your residence state does not exceed 49.9 %, subject to formal requirements.
- Taxation 40 %: threshold to avoid a change of taxation state.
- Social security 49.9 %: affiliation ceiling under the Framework Agreement (cross-border remote work).
Key Points in 30 Seconds
- In 2025: extension of the amicable agreement, remote work up to 40 % without tax impact, plus 10 days for assignments.
- In 2026: the amendment to the tax treaty formalizes these rules permanently.
- Social security: it’s possible to remain affiliated in Switzerland up to 49.9 % remote work, subject to administrative conditions.
Step-by-Step Process / How-To
Step 1 — Map Out Your Work Organization
Count precisely the days/hours of remote work done in France and days in Switzerland. Check that the share of remote work stays below 40 % for taxation and below 49.9 % for social security. Keep a record (schedule, badge system, HR export).
Step 2 — Update the Formalities
For the employer: secure a remote work policy (Geneva/Vaud cantons), confirm the workstation location and identify reporting obligations. For the cross-border employee: ensure the employer has applied for the Framework Agreement (for social security affiliation) if >25 % and <49.9 % remote work; and check consistency with your cross-border status (withholding tax, cantonal agreements).
Tip
Schedule remote work in regular blocks (e.g. : 2 days/week) and set up a monthly alert to monitor totals (hours and assignment days). In case of a one-off overage, rebalance the following month to stay under the 40 % (tax) and 49.9 % (social security) thresholds. This discipline prevents requalification and simplifies your documentation.
Concrete Example
Employee living in Saint-Genis, working in Geneva: 3 days on site, 2 days remote work (≈40 %). She also completes 8 days of out-of-home assignments per year. Result: taxation remains aligned with the planned regime (no shift of taxing rights) and, with a certificate under the 49.9 % framework, social security affiliation remains in Switzerland. If she moved to 2.5 remote days per week (≈50 %), social security affiliation could switch to France.
Frequently Asked Questions
Q: Is the 40 % quota counted in days or hours?
A: Authorities accept calculation in working time (days/hours). The key is to stay below 40 % annually for tax and to document your chosen method.
Q: What about the 10 days of assignments?
A: They are added to the remote work quota and do not trigger a tax change as long as they remain within the authorized limit.
Conclusion & Next Steps
For a Swiss cross-border worker, the 40 % tax / 49.9 % social pair provides a stable framework in 2025, then permanent from 2026. In practice, keep accurate records, formalize your rules with your employer and anticipate activity peaks. Contact our firm for a personalized review (Geneva, Vaud, Basel…) and to optimize your setup (tax, social charges, health insurance/option rights).
