Why Cross-Border Commuters Choose to Work From Home
Save time and money: less travel, lower food costs. Increased productivityand a better work-life balance. Geographic flexibility: living on the French side and at the same time maintaining a Swiss contract. Limits: Isolation, flow of information, need for self-discipline.
Updated legal and tax framework for 2025
Franco-Swiss tax agreement extended until 31 December 2025
You can have up to40% of your annual working timefrom France without losing the Swiss withholding tax.
Tax status unchanged for 2025
As France has not yet ratified the final amendment, the transitional agreement remains fully applicable: the same rules apply as in 2023-2024.
Social Security: The Multilateral Agreement of “49.9%”
From 1 July 2023 you can49,9%of your time without having to go through French social security, provided that all your employers are based in Switzerland.
Burden of proof
The employer is required to keep a certificate attesting the percentage or number of days of teleworking and to present it to the tax office in case of an audit.
Contingents, Cantons and Taxes: The Essentials
Uniform quota: 40%for all signatory cantons (Geneva, Vaud, Valais, Bern, etc.).
In France, remuneration for teleworking days is subject to taxation at over 40%.
The agreement will not change your health insurance, G-card or pension rights.
Best practices for successful cross-border teleworking
Set up a compliant workspace
Choose a quiet, well-lit location with a secure, high-speed connection.
Optimize your time
Plan your days and reserve time slots for synchronous collaboration with your Swiss colleagues.
Manage your currencies with MyBestFX.ch
By reducing your travel, your CHF spending may fluctuate; make sure youcompetitive exchange rateand transfer your salaries into EUR without unexpected fees thanks to MyBestFX, the currency exchange solution for cross-border commuters.
FAQ Express
How many days are allowed?40% of your annual working hours ≈ 2 days/week.
Do I have to pay social security contributions in France?No, as long as the teleworking quota is equal to or less than 49.9% and your employer is based in Switzerland.
Will the agreement remain in force after 2025?A final amendment is currently being ratified; the transitional agreement will apply throughout 2025.