As a cross-border commuter your taxation follows your home country's agreement.
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Placing the tax right
Basic mechanics
Withholding tax
Withholding taxstraight from the salary
Employerdeducts it
Agreementsets the split
By country
Different rules
Neighbourseach its own agreement
Splithome country and/or Switzerland
Home officecan matter
Good to know
Don't forget deductions
Pillar 3acheck the deduction
Pension buy-incan pay off
Assessmentreclaim tax
Important
Avoid double taxation
Pay twiceavoidable
Creditthanks to the agreement
Declare correctlyin both countries
Good to know
Are you paying too much tax?
💡 First step: Where cross-border commuters pay tax depends on the home country's agreement – with pillar 3a, pension buy-ins and correct declaration, much can often be optimised.