Who is covered by the cross-border commuter regulation (CH)?

The cross-border commuter regulation for Switzerland applies to anyone who lives in Germany and regularly commutes to their workplace in Switzerland. The following regulations apply:

• The taxpayer must not return to their place of residence on more than 60 working days per year.
• The distance between home and workplace is irrelevant.
• Switzerland may levy a payroll tax of up to 4.5% on wages. Allowances and work-related expenses are not taken into account.
• The employee must prove their place of residence to the employer with a so-called certificate of residence from their local tax office (form Gre-1).
• The employer will issue a payroll tax certificate upon request for the withheld payroll tax.
• When taxed in the country of residence, Germany, the payroll tax withheld in Switzerland is credited against German income tax.