Taxed in Switzerland or in France? It all depends on the canton
Where you pay tax on your salary depends on the canton you work in. Geneva follows one rule, eight other cantons follow another.
- You work in Geneva: the tax is deducted from your salary in Switzerland, but you still declare this salary in France.
- You work elsewhere: you pay tax in France, and give your employer a form every year.
| You work in… | Where the tax is paid | How |
|---|---|---|
| Geneva | In Switzerland | Deducted directly from your salary by the employer (withholding tax) |
| Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel, Jura | In France | Usual French tax return (1983 France-Switzerland agreement) |
You work in Geneva
Your employer deducts the tax from your salary every month. The amount depends on your family situation. You must still declare this salary in France, on form 2047-SUISSE. France then grants a tax credit equal to the corresponding French tax, so that you do not pay twice. Keep proof of the Swiss tax.
Pay less if you have expenses. If at least 90% of your household's income comes from Switzerland, you can ask Geneva to recalculate your tax taking your actual expenses into account (commuting, children, etc.). This is called the "subsequent ordinary assessment" (taxation ordinaire ultérieure). In other cases, you can ask for a simple correction.
You work in one of the eight other cantons
Your salary is taxed in France only. So that your Swiss employer does not deduct tax, give them a certificate of tax residence (form 2041-AS) every year, stamped by your French tax office.
Frequently asked questions
Does a cross-border worker who works in Geneva have to declare their income in France?
Yes. The tax is deducted from the salary in Switzerland, but the salary must also be declared in France on form 2047-SUISSE. France grants a tax credit to avoid paying twice.
What is the deadline for having your tax corrected in Geneva?
31 March of the year after the deductions. You must apply again every year.
Where do you pay tax if you work in the canton of Vaud?
In France. Every year you must give your Swiss employer form 2041-AS, stamped by your tax office, so that no tax is deducted in Switzerland.
- Canton of Geneva: ask for a tax correction
- impots.gouv.fr for your tax return in France
- Form 2041-AS (certificate of residence, other cantons)
Sources: Frontaliers Grand Est, taxation in Geneva · Canton of Geneva, correction and subsequent ordinary assessment · French Senate, 1983 agreement · Canton of Geneva, financial compensation · impots.gouv.fr, form 2041-AS