(2024) Why should I enter my income as a cross-border commuter in the local currency?

If you receive income in a currency other than Euro as a cross-border commuter, please enter this amount in the foreign currency in your tax return (Form N-Gre). This only applies if you work in Switzerland.

The tax office will convert your income from the foreign currency into Euro using an average exchange rate. The reference rate of the European Central Bank (ECB) or the official VAT conversion rate may also be used. However, you are not permitted to convert your income yourself using an exchange rate.