Two days at home and three in Switzerland may sound straightforward. But a single percentage cannot settle your position. Salary taxation and social security coverage follow different rules. Before changing your schedule, discuss both with your employer, using your actual working arrangements rather than a typical week alone.
Tax: identify the agreement that applies to you
For employees in Geneva covered by the 1966 tax convention, the permanent telework provisions have applied since 1 January 2026. Telework from France can remain taxable in Switzerland within 40% of annual working time. If telework itself exceeds that threshold, the corresponding pay becomes taxable in France from the first telework day of the year. See Geneva’s official guidance.
Do not extend that Swiss taxation rule to every canton. Eligible cross-border workers covered by the 1983 agreement, including those working in Vaud, are generally taxed in France, provided the conditions are met. The eight cantons are Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel and Jura. The French tax authority explains the distinction.
Business trips: ten days within the limit
Under the 1966 convention arrangements, some temporary assignments in France or a third country can count as telework. The eligible portion must fit within both annual limits: ten assignment days and 40% of working time, including telework. These are not ten extra days on top of 40%. The Federal Tax Administration’s 29 April 2026 factsheet illustrates how to allocate days when limits are exceeded. Workers under the 1983 agreement should consult its separate factsheet, which also covers days without returning home.
Social security: arrange the A1 certificate
Below 25% telework, ordinary coordination rules apply. From 25% to below 50%, the framework agreement may allow continued Swiss coverage when all conditions are met. The 40% tax threshold does not replace this separate assessment. A Swiss employer must apply for an A1 certificate through its AVS compensation office using ALPS; a manager’s approval is insufficient. Check the Swiss social insurance guidance.
Self-employment, another job or regular work in a third country requires an individual review by the competent institutions. CLEISS describes the available social security frameworks.
Keep records and review your health cover
- Record work locations, business trips and absences.
- Confirm the tax agreement and A1 procedure.
- Track the annual total: monthly checks do not turn an annual tax threshold into a monthly allowance.
Use our cross-border telework calculator to prepare your records, alongside official advice. For health costs, distinguish the CMU/LAMal comparison from supplementary cross-border health insurance. A different telework schedule does not automatically reopen your right to choose a basic health insurance system.
