{"id":8614,"date":"2023-09-10T15:36:09","date_gmt":"2023-09-10T13:36:09","guid":{"rendered":"https:\/\/www.smolio.ch\/wissen\/cross-border-commuters-social-security-and-tax-liability\/"},"modified":"2024-12-02T20:27:20","modified_gmt":"2024-12-02T19:27:20","slug":"cross-border-commuters-social-security-and-tax-liability","status":"publish","type":"post","link":"https:\/\/www.smolio.ch\/en\/wissen\/cross-border-commuters-social-security-and-tax-liability\/","title":{"rendered":"Cross-border commuters: social security and tax liability"},"content":{"rendered":"<span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Lesedauer<\/span> <span class=\"rt-time\"> 5<\/span> <span class=\"rt-label rt-postfix\">Minuten<\/span><\/span>\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-10b0605\" data-block-id=\"10b0605\"><p class=\"stk-block-text__text\">Does your new partner live in a neighboring country and you are moving in with her?\nOr are you coming to Switzerland to work?\nThen you become a cross-border commuter.\nThese are people who live in one EU\/EFTA country and work in another EU\/EFTA country.\nBut where do cross-border commuters have social security and tax obligations?\nWe look into this in the article.     <\/p><\/div>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" data-block-type=\"core\">\n<p data-block-type=\"core\">&#8220;frontier worker&#8221; means a person who pursues an activity as an employed or self-employed person in one Member State and resides in another Member State to which he or she returns as a rule daily or at least once a week<\/p>\n<cite><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/PDF\/?uri=CELEX:02004R0883-20140101\" target=\"_blank\" rel=\"noreferrer noopener\">EU Regulation No. 883\/2004<\/a> Art. 1 lit. f EC 883\/2004 <\/cite><\/blockquote>\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-eccb7ea\" data-block-id=\"eccb7ea\"><p class=\"stk-block-text__text\">Various legal bases apply to social insurance for cross-border commuters.\nSince 2002, there has been the Agreement on the Free Movement of Persons<a href=\"\" target=\"\" rel=\"\">(AFMP<\/a>, esp.\nArt. 8 and 20 and Annex II) and the EFTA Agreement (in particular Art. 21).\nIn addition, the EU regulations EC Regulation 883\/2004 and EC Regulation 987\/2009 apply, which were amended in 2015 by <a href=\"\" target=\"\" rel=\"\">EC Regulation 465\/2012<\/a> and are applicable from January 1, 2015.\nThe regulations apply      <\/p><\/div>\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">for EU and EFTA nationals or for Swiss nationals with a place of work in Switzerland or in the EU\/EFTA<\/li>\n\n\n\n<li data-block-type=\"core\">for social insurance for AHV\/IV, accident insurance, unemployment insurance, health insurance, occupational benefits insurance (only mandatory), income compensation scheme and family allowances<\/li>\n\n\n\n<li data-block-type=\"core\">in all EU \/ EFTA member states<\/li>\n<\/ul>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-513eb96\" id=\"doch-welche-sozialversicherung-gilt-fur-mich-als-grenzganger\" data-block-id=\"513eb96\"><h2 class=\"stk-block-heading__text\">But which social insurance applies to me as a cross-border commuter?<\/h2><\/div>\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9d04827\" id=\"doch-welche-sozialversicherungspflicht-gilt-nun-fur-grenzganger-dies-regeln-verschiedene-unterstellungsprinzipien\" data-block-id=\"9d04827\"><p class=\"stk-block-text__text\">For cross-border commuters, social security and tax liability are regulated by various subordination principles:<\/p><\/div>\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">in accordance with the principle of exclusivity, cross-border commuters are subject to the legislation of a <em>single <\/em>country<\/li>\n\n\n\n<li data-block-type=\"core\">According to the place of work principle, social insurance is (only) payable where the activity is <em>carried out<\/em> <\/li>\n\n\n\n<li data-block-type=\"core\">In accordance with the 5% rule, activities that exceed 5% of the total time spent or income are not taken into account.\nExceptions to this apply to management bodies such as managing directors and board members. <\/li>\n<\/ul>\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c3fabb8\" data-block-id=\"c3fabb8\"><p class=\"stk-block-text__text\">Cross-border commuters are <strong>generally covered by social insurance in the country of employment<\/strong>, regardless of where they live or where their employer has its registered office.\nIf you work as a cross-border commuter in Switzerland, you must pay contributions to the Swiss social security system in accordance with the regulations applicable in Switzerland.\nHowever, there are exceptions to this place of work principle for social insurance,  <\/p><\/div>\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">if you are sent to work temporarily in another country,  <\/li>\n\n\n\n<li data-block-type=\"core\">or if you work as a cross-border commuter for the same employer in your country of residence for at least 25% of your activity (home office).\nIf you work less than 25% in your country of residence, you will be subject to the legislation of the country in which the employer is based,   <\/li>\n\n\n\n<li data-block-type=\"core\">or (possible since July 1, 2023): upon request, the employer can remain subject to the state of residence if the (cross-border teleworking) activity in the state of residence exceeds 25% and does not reach 50%.  <sup data-fn=\"7192d2ad-80b9-4d82-8370-4ed564b8dd92\" class=\"fn\"><a href=\"#7192d2ad-80b9-4d82-8370-4ed564b8dd92\" id=\"7192d2ad-80b9-4d82-8370-4ed564b8dd92-link\">1<\/a><\/sup><\/li>\n\n\n\n<li data-block-type=\"core\">or in the case of multiple employment in different countries.<\/li>\n<\/ul>\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4dfbf69\" data-block-id=\"4dfbf69\"><p class=\"stk-block-text__text\">You can find more details on this in the AHV information for employees abroad and their dependants<a href=\"https:\/\/www.ahv-iv.ch\/p\/10.01.d\" target=\"_blank\" rel=\"noopener\">(link<\/a>), section 5.<\/p><\/div>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-7f8e3d8 stk-block-background\" data-block-id=\"7f8e3d8\"><style>.stk-7f8e3d8 {background-color:#02b875 !important;}.stk-7f8e3d8:before{background-color:#02b875 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-7f8e3d8-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f08d2fd\" data-v=\"4\" data-block-id=\"f08d2fd\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-f08d2fd-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-f08d2fd-inner-blocks\">\n<h3 class=\"wp-block-heading has-white-color has-text-color\" id=\"h-unser-tipp\">Our tip:<\/h3>\n\n\n\n<p class=\"has-white-color has-text-color\" id=\"h-unser-tipp-gut-rechnen-ist-angesagtfalls-du-die-effektiven-kosten-f-rs-arbeitszimmer-abziehst-verlierst-du-den-pauschal-abzug-f-r-die-berufskosten-denn-es-geht-nur-entweder-abzug-der-effektien-kosten-oder-pauschalabzug-f-r-homeoffice-tage-kannst-du-auch-keine-fahrtkosten-abziehen-rechne-daher-gut-nach-was-dir-den-h-heren-abzug-bringt-vermutlich-f-hrst-du-in-den-meisten-f-llen-besser-mit-dem-pauschalabzug\" data-block-type=\"core\">Please note: whether you are an employee or self-employed and work in <em>only one <\/em>country, you are subject to social security contributions in the country of employment.\nIf you work in both your country of residence and another country for at least 25% of your total activity, you are subject to social security contributions in your country of residence.\nIf you work less than 25%, you are subject to social security contributions in the other country.  <\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-2929355\" id=\"wo-bin-ich-als-grenzganger-steuerpflichtig\" data-block-id=\"2929355\"><h2 class=\"stk-block-heading__text\">Where am I liable to pay tax as a cross-border commuter?<\/h2><\/div>\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ee8bbe7\" data-block-id=\"ee8bbe7\"><p class=\"stk-block-text__text\">Intergovernmental double taxation agreements (DTAs) are intended to protect cross-border commuters from double taxation of income.\nWhere the income is taxed depends on the respective DTA.   <\/p><\/div>\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-97f728b\" data-block-id=\"97f728b\"><p class=\"stk-block-text__text\">Art. 15a, para.\n1 of the German-Swiss double taxation agreement (DTA) regulates the tax liability of cross-border commuters from Germany to Switzerland.\nAccordingly, <strong>as a cross-border commuter to Switzerland,<\/strong> you are <strong>generally<\/strong> taxed <strong>at your place of residence<\/strong> in Germany.\nIn Switzerland, however, a withholding tax limited to a maximum of 4.5% is levied on wages paid to German cross-border commuters.\nThis tax is credited against income tax or refunded in Germany upon presentation of the salary statement showing the amount of tax deducted.\nHowever, the withholding tax deducted in Switzerland is only limited to 4.5% if you submit a certificate of residence (form Gre-1) or its extension (form Gre-2) issued by the German tax office to your employer.\nIf the employer does not have a valid certificate of residence or an extension of this certificate at the time of salary payment, the employer will deduct the full amount of tax from the salary and not just 4.5%.      <\/p><\/div>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-07e9489 stk-block-background\" data-block-id=\"07e9489\"><style>.stk-07e9489 {background-color:#02b875 !important;}.stk-07e9489:before{background-color:#02b875 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-07e9489-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5178a48\" data-v=\"4\" data-block-id=\"5178a48\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-5178a48-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5178a48-inner-blocks\">\n<h3 class=\"wp-block-heading has-white-color has-text-color\" id=\"h-unser-tipp-welche-regeln-gelten-fur-grenzganger-beim-steuerabzug-in-die-steuerbegunstigte-saule-3a-der-schweiz\">Our tip: What rules apply to cross-border commuters when deducting tax in the tax-privileged pillar 3a in Switzerland?  <\/h3>\n\n\n\n<div class=\"wp-block-stackable-posts stk-block-posts stk--has-container stk-block stk-36edb37 alignwide is-style-horizontal-2\" data-v=\"2\" data-block-id=\"36edb37\"><style>.stk-36edb37 {--stk-columns:1 !important;}.stk-36edb37 .stk-img-wrapper{height:100% !important;}<\/style><div class=\"stk-inner-blocks stk-content-align stk-36edb37-column alignwide\"><div class=\"stk-block-posts__items\"><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-36edb37-container stk-hover-parent\"><a href=\"https:\/\/www.smolio.ch\/en\/wissen\/paying-into-pillar-3a-as-a-cross-border-commuter-or-foreigner\/\" class=\"stk-block-posts__image-link\"><figure class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/07\/03181950\/Smolio_Blog_Saule3a_Grenzganger-Auslander-einzahlen.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"S\u00e4ule 3a als Grenzg\u00e4nger oder Ausl\u00e4nder einzahlen\" srcset=\"https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/07\/03181950\/Smolio_Blog_Saule3a_Grenzganger-Auslander-einzahlen.webp 1200w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/07\/03181950\/Smolio_Blog_Saule3a_Grenzganger-Auslander-einzahlen-400x267.webp 400w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/07\/03181950\/Smolio_Blog_Saule3a_Grenzganger-Auslander-einzahlen-800x533.webp 800w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/07\/03181950\/Smolio_Blog_Saule3a_Grenzganger-Auslander-einzahlen-315x210.webp 315w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/07\/03181950\/Smolio_Blog_Saule3a_Grenzganger-Auslander-einzahlen-768x512.webp 768w, https:\/\/smolio-storage.s3.eu-central-1.amazonaws.com\/wp-content\/uploads\/2023\/07\/03181950\/Smolio_Blog_Saule3a_Grenzganger-Auslander-einzahlen-360x240.webp 360w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" title=\"\"><\/figure><\/a><article class=\"stk-container-padding\"><\/article><\/div><\/div><\/div><div class=\"stk-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<p data-block-type=\"core\"><strong>Cross-border commuters and weekly residents are similar, but the tax consequences differ<\/strong>.\nWeekly residents are persons who stay overnight at their place of work on working days and regularly spend their non-working time (usually at weekends) at another location (so-called family or leisure location).\nA weekly stay at the place of work (place of residence) is usually necessary if a daily return to the place of residence is not reasonable for time, professional or financial reasons.    <\/p>\n\n<p data-block-type=\"core\">If you register as a cross-border commuter in Switzerland as a weekly resident, your income will be taxed <em>at the full rate <\/em>at the place where you work, i.e. there is no limit of 4.5%.\nIt is therefore essential that you find out from your local German tax office about the effects on your tax liability in Germany before you register as a weekly resident.\nOtherwise you may be subject to double taxation.  <\/p>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c037609\" id=\"zusammenfassung-grenzganger-sozialversicherungspflicht-und-steuerpflicht\" data-block-id=\"c037609\"><h2 class=\"stk-block-heading__text\">Summary of cross-border commuters: social security and tax liability<\/h2><\/div>\n\n<p data-block-type=\"core\">Double taxation agreements determine where cross-border commuters pay tax.\nAs a cross-border commuter from Germany to Switzerland, you are generally taxed at your place of residence in Germany.\nDifferent rules apply for weekly residents.    <\/p>\n\n<p data-block-type=\"core\">As a cross-border commuter, you are generally covered by social security in the country of employment, regardless of where you live or where your employer has its registered office.\nThe following cases may lead to different rules: Posting, more than 25% gainful employment abroad (country of residence), multiple employment in several states for different employers.   <\/p>\n\n<div class=\"wp-block-ugb-container ugb-container ugb-69b6a53 ugb-container--v2 ugb-container--design-basic ugb-main-block\"><style>.ugb-69b6a53-wrapper.ugb-container__wrapper{border-radius:0px !important;background-color:#02b875 !important}.ugb-69b6a53-wrapper.ugb-container__wrapper:before{background-color:#02b875 !important}.ugb-69b6a53 h1,.ugb-69b6a53 h2,.ugb-69b6a53 h3,.ugb-69b6a53 h4,.ugb-69b6a53 h5,.ugb-69b6a53 h6{color:#ffffff}.ugb-69b6a53 p,.ugb-69b6a53 li,.ugb-69b6a53 label,.ugb-69b6a53 table{color:#ffffff}.ugb-69b6a53-content-wrapper > h1,.ugb-69b6a53-content-wrapper > h2,.ugb-69b6a53-content-wrapper > h3,.ugb-69b6a53-content-wrapper > h4,.ugb-69b6a53-content-wrapper > h5,.ugb-69b6a53-content-wrapper > h6{color:#ffffff}.ugb-69b6a53-content-wrapper > p,.ugb-69b6a53-content-wrapper > ol li,.ugb-69b6a53-content-wrapper > ul li{color:#ffffff}.ugb-69b6a53 a,.ugb-69b6a53 a:visited,.ugb-69b6a53 a:focus{color:#ffffff}<\/style><div class=\"ugb-inner-block\"><div class=\"ugb-block-content\"><div class=\"ugb-container__wrapper ugb-69b6a53-wrapper\"><div class=\"ugb-container__side\"><div class=\"ugb-container__content-wrapper ugb-69b6a53-content-wrapper\">\n<h3 class=\"wp-block-heading\" id=\"h-deinen-bedarf-und-einkommen-berechnen\">Calculate your needs and income<\/h3>\n\n\n\n<p id=\"h-unser-tipp-gut-rechnen-ist-angesagtfalls-du-die-effektiven-kosten-f-rs-arbeitszimmer-abziehst-verlierst-du-den-pauschal-abzug-f-r-die-berufskosten-denn-es-geht-nur-entweder-abzug-der-effektien-kosten-oder-pauschalabzug-f-r-homeoffice-tage-kannst-du-auch-keine-fahrtkosten-abziehen-rechne-daher-gut-nach-was-dir-den-h-heren-abzug-bringt-vermutlich-f-hrst-du-in-den-meisten-f-llen-besser-mit-dem-pauschalabzug\" data-block-type=\"core\">With Smolio&#8217;s free pension calculator, you can see in a minute how your assets and income will develop during your retirement in Switzerland.<\/p>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-38be4a0\" data-block-id=\"38be4a0\"><style>.stk-38be4a0 .stk-button-group{flex-direction:row !important;}@media screen and (max-width: 1023px){.stk-38be4a0 .stk-button-group{flex-direction:row !important;}}@media screen and (max-width: 767px){.stk-38be4a0 .stk-button-group{flex-direction:row !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-1f879d2\" data-block-id=\"1f879d2\"><style>.stk-1f879d2 .stk-button{background:#192483 !important;border-radius:30px !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/cockpit.smolio.ch\/de\/vorsorgecheck\/start\/1\/\" target=\"_blank\" rel=\"noopener\"><span class=\"stk-button__inner-text\">Start pension calculator<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div>\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9e85b7a\" id=\"weiterfuhrende-nutzliche-quellen\" data-block-id=\"9e85b7a\"><h2 class=\"stk-block-heading__text\">Further useful sources<\/h2><\/div>\n\n<ul class=\"wp-block-list\" data-block-type=\"core\">\n<li data-block-type=\"core\">Information for cross-border commuters living in Germany and working in Switzerland<a href=\"https:\/\/www.eures-t-oberrhein.eu\/fileadmin\/user_upload\/Downloads\/de\/D_CH_GrenzgaengerInnen-Broschuere_2021.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">(Link<\/a>)<\/li>\n\n\n\n<li data-block-type=\"core\">AHV information for employees abroad and their dependents<a href=\"https:\/\/www.ahv-iv.ch\/p\/10.01.d\" target=\"_blank\" rel=\"noopener\">(Link<\/a>)<\/li>\n\n\n\n<li data-block-type=\"core\">St. Gallen tax book: Weekly residents with an EU cross-border commuter permit<a href=\"https:\/\/www.sg.ch\/content\/dam\/sgch\/steuern-finanzen\/steuern\/steuerbuch\/art-105-129-stg\/105_2.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">(Link<\/a>)<\/li>\n\n\n\n<li data-block-type=\"core\">State Secretariat for Migration (SEM): Permit G (cross-border commuter permit)<a href=\"https:\/\/www.sem.admin.ch\/sem\/de\/home\/themen\/aufenthalt\/nicht_eu_efta\/ausweis_g__grenzgaengerbewilligung.html\" target=\"_blank\" rel=\"noreferrer noopener\">(Link<\/a>)<\/li>\n\n\n\n<li data-block-type=\"core\">State Secretariat for Migration (SEM): Free movement of persons Switzerland &#8211; EU\/EFTA<a href=\"https:\/\/www.sem.admin.ch\/sem\/de\/home\/themen\/fza_schweiz-eu-efta.html\" target=\"_blank\" rel=\"noreferrer noopener\">(Link<\/a>)<\/li>\n<\/ul>\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-83b6411 stk-block-background\" data-block-id=\"83b6411\" data-block-type=\"core\" data-block-type=\"core\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-83b6411-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f2ad0b4\" data-v=\"4\" data-block-id=\"f2ad0b4\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-f2ad0b4-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-f2ad0b4-inner-blocks\">\n<h4 class=\"wp-block-heading has-small-font-size\" id=\"h-disclaimer\">Disclaimer<\/h4>\n\n\n\n<p class=\"has-small-font-size\" id=\"h-unser-tipp-gut-rechnen-ist-angesagtfalls-du-die-effektiven-kosten-f-rs-arbeitszimmer-abziehst-verlierst-du-den-pauschal-abzug-f-r-die-berufskosten-denn-es-geht-nur-entweder-abzug-der-effektien-kosten-oder-pauschalabzug-f-r-homeoffice-tage-kannst-du-auch-keine-fahrtkosten-abziehen-rechne-daher-gut-nach-was-dir-den-h-heren-abzug-bringt-vermutlich-f-hrst-du-in-den-meisten-f-llen-besser-mit-dem-pauschalabzug\" data-block-type=\"core\">We have taken great care in compiling the content of this article. Nevertheless, we cannot rule out errors and cannot guarantee that the content is correct, up-to-date or complete. This article does not replace tax advice. We do not offer investment or tax advice and recommend that tax issues are always clarified with a tax expert and\/or the relevant cantonal tax authorities. Any liability is rejected.    <\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<ol class=\"wp-block-footnotes\" data-block-type=\"core\"><li id=\"7192d2ad-80b9-4d82-8370-4ed564b8dd92\">Switzerland has signed the Multilateral Framework Agreement (MFA), which came into force on July 1, 2023.\nIt regulates cross-border teleworking.\nYou can find more details in this <a href=\"https:\/\/www.bdo.ch\/de-ch\/publikationen\/eu-efta-neue-rahmenvereinbarung-telearbeit\" target=\"_blank\" rel=\"noopener\">article<\/a>.     <a href=\"#7192d2ad-80b9-4d82-8370-4ed564b8dd92-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>Does your new partner live in a neighboring country and you are moving in with her? Or are you coming to Switzerland to work? Then you become a cross-border commuter. These are people who live in one EU\/EFTA country and work in another EU\/EFTA country. But where do cross-border commuters&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"[{\"id\":\"7192d2ad-80b9-4d82-8370-4ed564b8dd92\",\"content\":\"Switzerland has signed the Multilateral Framework Agreement (MFA), which came into force on July 1, 2023.\\nIt regulates cross-border teleworking.\\nYou can find more details in this <a href=\\\"https:\\\/\\\/www.bdo.ch\\\/de-ch\\\/publikationen\\\/eu-efta-neue-rahmenvereinbarung-telearbeit\\\">article<\\\/a>.    \"}]"},"categories":[2409,2337,2177],"tags":[2418,2273,2309,2204],"class_list":{"0":"post-8614","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-financial-lexicon","7":"category-expats-in-switzerland","8":"category-understanding-the-swiss-pension-system","9":"tag-double-taxation-agreement-dba","10":"tag-expats-en","11":"tag-pillar-3a-cross-border-commuters","12":"tag-swiss-pension-system"},"nelio_content":{"autoShareEndMode":"never","automationSources":{"useCustomSentences":false,"customSentences":[]},"efiAlt":"","efiUrl":"","followers":[],"highlights":[],"isAutoShareEnabled":false,"networkImageIds":[],"permalinkQueryArgs":[],"series":[],"suggestedReferences":[]},"featured_image_urls_v2":{"full":"","thumbnail":"","medium":"","medium_large":"","large":"","1536x1536":"","2048x2048":"","davenport-blog-thumb":"","davenport-blog-thumb-grid":"","davenport-blog-thumb-widget":"","davenport-blog-thumb-masonry":"","woocommerce_thumbnail":"","woocommerce_single":"","woocommerce_gallery_thumbnail":""},"post_excerpt_stackable_v2":"<p>Lesedauer 5 Minuten Does your new partner live in a neighboring country and you are moving in with her? Or are you coming to Switzerland to work? Then you become a cross-border commuter. These are people who live in one EU\/EFTA country and work in another EU\/EFTA country. But where do cross-border commuters have social security and tax obligations? We look into this in the article. &#8220;frontier worker&#8221; means a person who pursues an activity as an employed or self-employed person in one Member State and resides in another Member State to which he or she returns as a rule&hellip;<\/p>\n","category_list_v2":"<a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/financial-lexicon\/\" rel=\"category tag\">Financial lexicon<\/a>, <a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/expats-in-switzerland\/\" rel=\"category tag\">Expats in Switzerland<\/a>, <a href=\"https:\/\/www.smolio.ch\/en\/finanzthemen\/understanding-the-swiss-pension-system\/\" rel=\"category tag\">Understanding the Swiss pension system<\/a>","author_info_v2":{"name":"Thomas","url":"https:\/\/www.smolio.ch\/en\/wissen\/author\/thomas\/"},"comments_num_v2":"0 comments","_links":{"self":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8614","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/comments?post=8614"}],"version-history":[{"count":2,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8614\/revisions"}],"predecessor-version":[{"id":9649,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/posts\/8614\/revisions\/9649"}],"wp:attachment":[{"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/media?parent=8614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/categories?post=8614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smolio.ch\/en\/wp-json\/wp\/v2\/tags?post=8614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}