France-Switzerland Cross-Border Worker Guide 2026: Tax, Healthcare, Permit G & Telework

Two notions of *frontalier* coexist and matter for different purposes.

Tax definition (8-canton accord). The [accord of 11 April 1983](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/suisse/suisse_accord-avec-la-suisse-travailleurs-frontaliers_fd_2117.pdf), concluded between France and the Swiss Federal Council acting for the cantons of Berne, Soleure, Bâle-Ville, Bâle-Campagne, Vaud, Valais, Neuchâtel and Jura, defines a frontalier as a French resident employed by an employer established in one of these cantons who returns to France, as a general rule, every day (art. 3). The notice of the 2047-SUISSE annex (2025 income) puts it in practice: at most 45 nights in Switzerland per year for a full-time job, and [impots.gouv.fr](https://www.impots.gouv.fr/international-particulier/salaries-en-suisse) adds a home-to-work journey of no more than 3 hours a day (return trip). Someone who only comes back to France at weekends is not a frontalier under the accord: the notice sends that case to the rules for other employees taxed by Switzerland. For these eight cantons the accord overrides the [1966 Franco-Swiss tax convention](https://bofip.impots.gouv.fr/bofip/2502-PGP).

Tax definition (Geneva and other cantons). Geneva is not a party to the 1983 accord. For a Geneva employer — as for employers in the other non-signatory cantons — Article 17 of the tax convention of 9 September 1966 applies: tax is withheld at source in Switzerland, then you declare the income in France with a tax credit equal to the French tax. Separately, under the 1973 agreement between the Swiss Federal Council and the French government, Geneva pays France 3.5% of the gross salary mass of people who live in the Ain and Haute-Savoie départements and work in the canton; this Geneva financial compensation goes to those two départements ([ge.ch](https://www.ge.ch/document/elements-detailles-repartition-compensation-financiere-genevoise-relative-aux-frontaliers-cfg-versee-2025)).

[Permit G](/en/blog/2026-03-31-permit-g-switzerland-cross-border-worker-guide) — the Swiss cross-border permit. Issued by the canton of employment (in Geneva: [Office cantonal de la population et des migrations](https://www.ge.ch/organisation/office-cantonal-population-migrations); in Vaud: [Service de la population](https://www.vd.ch/themes/population/)), permit G is the authorisation for foreign nationals who work in Switzerland while living in another country. For an EU/EFTA national it is valid 5 years if the contract is open-ended or longer than one year, and for the length of the contract if it lasts more than 3 months and less than a year; the holder returns home in principle every day or at least once a week; the border zones have been abolished, so the holder may live anywhere in the EU/EFTA and work anywhere in Switzerland ([SEM](https://www.sem.admin.ch/sem/fr/home/themen/aufenthalt/eu_efta/ausweis_g_eu_efta.html)). A third-country national must first hold a lasting right of residence in a neighbouring state and have lived for at least six months in its border zone; the permit, in principle valid for one year, is limited to the border zone of the issuing canton ([SEM](https://www.sem.admin.ch/sem/fr/home/themen/aufenthalt/nicht_eu_efta/ausweis_g__grenzgaengerbewilligung.html)). Do not mix up the two return rules: a weekly return is enough for permit G, but not for the 1983-accord tax regime, which requires a daily return.

If you work in one of the 8 accord cantons (Berne, Soleure, Bâle-Ville, Bâle-Campagne, Vaud, Valais, Neuchâtel, Jura). Your salary is taxable only in France (accord of 11 April 1983, art. 1). For your Swiss employer not to withhold source tax, have the tax-residence attestation 2041-AS stamped by the service des impôts des particuliers (SIP) of your home, then hand it to your employer; it is then renewed as the pre-filled 2041-ASK, sent to you automatically when you fill in the 2047-SUISSE online ([impots.gouv.fr, « Salariés en Suisse »](https://www.impots.gouv.fr/international-particulier/salaries-en-suisse)). You declare the salary on the 2047-SUISSE annex (box « CAS 1 »): the net income it has you compute — gross from the salary certificate, less in particular the compulsory Swiss social-security and pension contributions — converted into euros (rate of 1.07 for 2025 income), goes on lines 1AG to 1DG of the 2042 return, and line 8TJ/8TY (amount in CHF) triggers the 2041-ASK the following year. The tax is paid in France through a monthly instalment debited from your bank account. In return, it is France that pays the cantons a financial compensation equal to 4.5% of the frontaliers' gross salary mass ([1983 accord](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/suisse/suisse_accord-avec-la-suisse-travailleurs-frontaliers_fd_2117.pdf), art. 2).

If you work in Geneva (or another non-accord canton). The employer withholds source tax from your salary. You also declare the salary in France, on the 2047-SUISSE (box « CAS 2 » general): the converted income goes on lines 1AF to 1DF of the 2042 (« foreign-source salaries giving a tax credit equal to the French tax ») and on line 8TK, provided you hold proof of the Swiss tax. According to the notice, this credit is reserved for salaries actually subject to the normal Swiss source-tax scale.

Quasi-resident status (Geneva and other source-tax cantons). Since 1 January 2021, a person taxed at source can request a taxation ordinaire ultérieure (TOU) if at least 90% of the household's worldwide gross income — spouse included — is taxable in Switzerland; the request must reach the cantonal tax administration by 31 March of the following year and, once filed, cannot be withdrawn (LIFD art. 99a; source-tax ordinance art. 14). A TOU lets you claim actual deductions (LPP buy-ins, pillar 3a, childcare…), but it can also end in a higher tax: model it before you apply. In Geneva the request goes through the [canton's tax portal](https://www.ge.ch/dossier/payer-impots/imposer-source); see also our [quasi-resident guide](/en/blog/2026-07-07-frontalier-quasi-resident-tax-status-france-switzerland).

The 40% telework ceiling. The ceiling of 40% of working time per calendar year for telework from France comes from two texts: for the 1983-accord cantons, the [amicable agreement of 22 December 2022](https://www.impots.gouv.fr/sites/default/files/media/10_conventions/suisse/accord-amiable-frontaliers-83.pdf) (effective 1 January 2023); for Geneva and the other cantons, the [avenant of 27 June 2023 to the 1966 convention](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000052129841) (in force 24 July 2025, published in France by décret n° 2025-838). Up to 10 days a year of temporary missions outside Switzerland count within the ceiling. What happens above it depends on the canton:

- Geneva and other source-tax cantons: above 40%, every telework day — from the first — and every mission day becomes taxable in France ([ge.ch](https://www.ge.ch/imposition-du-teletravail-personnes-frontalieres/accords-applicables-au-teletravail), updated 23/04/2026).

- 1983-accord cantons: your salary is already taxed in France; the amicable agreement keeps the frontalier regime only within the 40% limit. Above it, the regime is no longer guaranteed and the days worked in Switzerland may fall under Swiss tax (1966 convention, art. 17) — check your position with your SIP and the canton's tax administration.

The 40% ceiling is fiscal (which country taxes). The below-50% limit is social security (which system you contribute to). They come from different texts — confusing them is one of the most expensive mistakes frontaliers make.

Default rule. Under [EU Regulation 883/2004](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32004R0883), Article 13, a person who pursues a substantial part of their activity in their state of residence is in principle subject to that state's legislation — here France, with French employer and employee contributions.

Framework agreement on cross-border telework. France and Switzerland signed the multilateral framework agreement, applicable since 1 July 2023: habitual telework from the state of residence of less than 50% of total working time lets you stay insured in the employer's state (Switzerland). It is a derogation (Article 16 of the Regulation) that the employer requests from the competent institution of its state; it is evidenced by an A1 certificate and granted for at most 3 years, renewable ([CLEISS](https://www.cleiss.fr/particuliers/teletravail-transfrontalier.html)). The standard route covers an employee of a Swiss employer whose only activity in France is telework.

Practical sequencing. At 45% telework you are still below the social-security limit but above the fiscal ceiling: for a Geneva frontalier, every telework day becomes taxable in France; for a 1983-accord frontalier, the frontalier regime itself is no longer guaranteed (see above). Planning your year around 40% keeps you under both lines.

In principle, a person working in Switzerland is subject to Swiss health insurance (LAMal, [Federal Health Insurance Act](https://www.fedlex.admin.ch/eli/cc/1995/3867_3867_3867)). A frontalier living in France nonetheless has a droit d'option (Agreement on the Free Movement of Persons): they may choose French health insurance instead. The option is open to Swiss and EU nationals (official choice form; [FOPH](https://www.bag.admin.ch/fr/assurance-maladie-travailleurs-frontaliers-en-suisse)) — an EFTA, UK or other national cannot use it: ask your CPAM. It is exercised within 3 months of starting work in Switzerland (or of taking up residence in France); without a choice in time, the Swiss authority enrols you in LAMal automatically. The choice is irrevocable: a new option only opens on resuming work in Switzerland (for example after a period of unemployment), taking up residence in France, or retiring on a Swiss-only pension — marriage, divorce, a birth or a change of employer without a period of unemployment do not reopen it ([CLEISS](https://www.cleiss.fr/faq/droit_d_option_des_frontaliers_france-suisse.html)).

LAMal — the Swiss option. Cover is individual: each adult and each child is insured separately, with no family insurance (FOPH); non-working family members living in France are insured in Switzerland too. For a resident of France, the premium follows a « residents of France » tariff published by the FOPH, depending on the insurer, age and franchise — not on the canton of work; compare insurers on priminfo.admin.ch. For care in France, the Swiss insurer gives you an S1 form to register with your CPAM.

French health insurance — the France option. If you opt for France, your CPAM affiliates you and you owe the health contribution of Swiss frontaliers (Code de la sécurité sociale, art. L. 380-3-1 IV and D. 380-2): 8% × (income of the last known calendar year − 25% of the annual social-security ceiling), computed by the Urssaf's national centre for Swiss frontaliers. Article D. 380-2 does not say which year's ceiling applies: the exact amount is the one the Urssaf computes. Family members living in France follow the option you exercise.

How to exercise the option. Fill in the « Choix du système d'assurance-maladie » form (downloadable from [ameli.fr](https://www.ameli.fr)). In every case — whether you choose France or Switzerland — have part 6 completed by the CPAM of your place of residence, then send it within the 3-month deadline to the competent authority of your canton of work. If you choose LAMal, also sign up with a Swiss insurer that covers residents of France.

Comparing the costs. There is no simple rule: the French contribution depends on your income, the LAMal premium on how many people must be insured, their age and the franchise. Run your own numbers, for example with the [free LAMal vs CMU calculator](https://www.adminlanding.com/lamal-vs-cmu), and see our [LAMal vs CMU guide](/en/blog/2026-03-28-lamal-vs-cmu-health-insurance-cross-border-worker).

Switzerland runs a 3-pillar pension system; employed frontaliers contribute to the first two, the third is voluntary.

1st pillar — AVS (Assurance-Vieillesse et Survivants). Mandatory for employees ([LAVS RS 831.10](https://www.fedlex.admin.ch/eli/cc/63/837_843_843)). AVS contribution of 8.7% of salary, split equally (4.35% employer, 4.35% employee); with AI and APG the total is 10.6% (5.3% each). Limit for salaries of minor importance: CHF 2,500 a year; full old-age pension of CHF 1,260 to 2,520 a month (FSIO, 2026 amounts). Rights are coordinated with the French system under [EU Regulation 883/2004](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32004R0883): periods completed in each country can be aggregated to open entitlement, and each country pays its own pension for its own periods. Source: [Federal Social Insurance Office (FSIO / BSV)](https://www.bsv.admin.ch/bsv/fr/home.html).

2nd pillar — LPP (occupational pension). Mandatory above an annual salary of CHF 22,680 ([LPP RS 831.40](https://www.fedlex.admin.ch/eli/cc/1983/797_797_797)). The coordinated salary is the part of the salary between the coordination deduction (CHF 26,460) and the upper limit (CHF 90,720), with a minimum of CHF 3,780 (FSIO, 2026 amounts). Retirement credits range from 7% to 18% of the coordinated salary depending on age (LPP art. 16). At the reference age — 65 for women and men (LPP art. 13; LAVS art. 21) — the assets are drawn as a pension, a lump sum or both, depending on the fund's rules. Tax: for a former private-sector employee living in France, Swiss occupational-pension benefits, pension and lump sum alike, are pensions taxable in France (1966 convention, art. 20; BOI-INT-CVB-CHE-10-20-60, § 110 and 120). If the fund withholds Swiss source tax, the BOFiP (§ 120) provides a refund for the benefits it lists, on request to the tax administration of the canton where the fund has its seat within three years of the due date; it does not expressly say that a former private-sector employee's lump sum is among them — have that canton confirm it (details in our [LPP guide](/en/blog/2026-04-03-swiss-second-pillar-lpp-frontalier-retirement-guide)).

3rd pillar — individual savings. 2026 ceiling of CHF 7,258 a year for an employee with a 2nd pillar (FSIO). The deduction only exists in a Swiss assessment: it requires being taxed at source and obtaining a taxation ordinaire ultérieure (quasi-residence). For a frontalier of the 8 accord cantons, taxed in France, the 2047-SUISSE annex provides no deduction for pillar 3a payments.

Death and disability. AVS/AI and LPP also cover disability and survivors. A pension claim is in principle filed with the institution of your country of residence, which forwards it and coordinates with the other country (Regulation (EC) 987/2009, arts. 45 and 47); the [Swiss Compensation Office](https://www.zas.admin.ch/) handles AVS/AI pensions paid abroad.

Full unemployment — the country of residence pays. Under [Article 65 of Regulation (EC) 883/2004](https://www.cleiss.fr/docs/textes/883-04/t3-6.html), a frontalier who becomes fully unemployed receives benefits under the legislation of the state of residence — France. Register with [France Travail](https://www.francetravail.fr) without delay (at the latest within 12 months of the end of the contract) and ask the competent [Swiss unemployment fund](https://www.arbeit.swiss/) for the PD U1. France Travail takes the salary earned in Switzerland into account (art. 62(3)), converted into euros, and applies French rules: a 24-month reference period (36 months from age 55, Unédic general regulation of 15 November 2024) and a capped allowance. Switzerland then reimburses France for the benefits of the first 3 months, or the first 5 months if you worked at least 12 of the last 24 months (art. 65(6) and (7)). Details: our [frontalier unemployment guide](/en/blog/2026-07-07-frontalier-unemployment-benefits-france-switzerland).

Partial unemployment (RHT / *Kurzarbeit*) — the country of work pays. If your Swiss employer cuts your working hours, you remain employed and the Swiss unemployment fund pays (art. 65(1)); you do not go to France Travail.

Family allowances — who has priority. Under [Article 68 of Regulation (EC) 883/2004](https://www.cleiss.fr/docs/textes/883-04/t3-8.html), rights based on an activity take precedence over rights based on residence: if you alone work (in Switzerland), Switzerland has priority; if the other parent works in France and the children live there, France has priority. The non-priority country pays a differential supplement if its own amount is higher. In Switzerland the child allowance is at least CHF 215 a month and the training allowance at least CHF 268 (LAFam art. 5; post-compulsory training from age 15 up to 25); Geneva pays CHF 311 per child (CHF 411 from the 3rd) in 2026. Details: our [frontalier family allowances guide](/en/blog/2026-07-07-frontalier-family-allowances-france-switzerland).

Maternity / paternity leave. The Swiss maternity allowance is paid for 14 weeks (98 days) at 80% of average income, at most CHF 220 a day; the other parent is entitled to two weeks' paid leave, to be taken within six months of the birth ([ahv-iv.ch](https://www.ahv-iv.ch/fr/Assurances-sociales/Allocations-pour-perte-de-gain-APG/Allocation-de-maternit%C3%A9)). These benefits fall under Swiss law whatever your health-insurance choice: the droit d'option only concerns medical care ([CLEISS](https://www.cleiss.fr/particuliers/je_reside_en_france_et_travaille_en_suisse.html)).

Day 1-7 (before signing the Swiss contract). Confirm with the prospective employer (i) which canton (this determines whether the 8-canton accord or Geneva regime applies), (ii) the gross annual salary in CHF, (iii) the agreed telework percentage in writing — to be set against the 40% fiscal ceiling and the below-50% social-security limit. If the employer is established in a 1983-accord canton, prepare the 2041-AS *tax-residence attestation*: you have it stamped by your tax office (SIP), then hand it to the employer.

Day 7-14. Apply for permit G at the canton of employment. Usual documents: ID, signed Swiss employment contract, proof of residence in France and the canton's application form ([Geneva](https://www.ge.ch/organisation/office-cantonal-population-migrations), [Vaud](https://www.vd.ch/themes/population/etrangers)); the exact list and processing time depend on the canton.

Day 30 (first payslip). Verify that source tax is correctly withheld (Geneva) or NOT withheld (8-canton accord) — payroll errors are common and easier to fix in month 1 than in month 12. To check the other deductions, the free Swiss net salary calculator converts your gross CHF salary to net after AVS, AC, LPP and NBU. Depending on the employer, salary is paid in CHF, so a franc account can be useful; cross-border banks (BCGE, Crédit Mutuel, Crédit Agricole, BCV) offer joint CHF/EUR accounts with low transfer fees. Wise and Revolut work for personal use but rarely for receiving salary.

Day 45-60. Choose your healthcare regime and, if you want French health insurance, exercise the *droit d'option*: « Choix du système d'assurance-maladie » form, part 6 completed by the CPAM of your place of residence (with the documents it asks for), then sent to the competent authority of your canton of work. The 3-month deadline runs from the *start of work in Switzerland*, not from the date of permit G.

Day 60-90. Check that AVS/AI/APG contributions appear on payslips (5.3% employee share). A [3rd pillar](https://www.bsv.admin.ch) only gives a deduction in a Swiss assessment (source taxation + taxation ordinaire ultérieure); taxed in France, you deduct nothing. To track your contributions, you can ask your *caisse de compensation* for an extract of your individual AVS account ([ahv-iv.ch](https://www.ahv-iv.ch/en)). Begin documenting telework days (Excel + employer attestation, or AdminLanding's free frontalier telework tracker) — useful proof if your telework rate is ever checked.

Year 1 ongoing. Keep every payslip, every annual *certificat de salaire*, every quarterly LPP statement, and every Swiss tax document for at least 10 years — this is the documentation you'll need at retirement to validate quarters under EU 883/2004 coordination, and during any Swiss or French tax audit.

Frontalier life involves dozens of bilingual administrative procedures spread across French CPAM, Swiss canton offices, two tax administrations, two pension systems, and France Travail in case of job loss; for the money decisions, the AdminLanding Cross-Border module (AdminLanding membership: €6 a month or €59 a year, renewed automatically, cancel any time) includes a LAMal vs CMU cost comparison and the health-insurance choice form. Guide: Démarches en France — available as a [Chrome extension](https://chromewebstore.google.com/detail/adminlanding-guide/mpaoflldhhiggjiiekddpedmgemkajgl?utm_source=expatadminhub&utm_medium=blog&utm_campaign=guide-extension&utm_content=2025-10-24-france-switzerland-cross-border-work) and [Android app](https://play.google.com/store/apps/details?id=com.adminlanding.admi&hl=en&referrer=utm_source%3Dexpatadminhub%26utm_medium%3Dblog%26utm_campaign%3Dguide-app%26utm_content%3D2025-10-24-france-switzerland-cross-border-work) or [App Store](https://apps.apple.com/us/app/guide-démarches-en-france/id6773071351?ct=guide-app) — annotates ameli.fr, impots.gouv.fr, francetravail.fr, caf.fr and 21 other French administrative sites field-by-field in English or French. Concretely: when you declare your Swiss income on impots.gouv.fr or follow your file on ameli.fr, Guide: Démarches en France explains each box in plain English and flags the documents to attach. Annotations are rendered locally — no document data leaves your device.

Further reading on this site:

• [Permit G Switzerland: step-by-step guide](/en/blog/2026-03-31-permit-g-switzerland-cross-border-worker-guide)

• [LAMal vs CMU: complete decision guide](/en/blog/2026-03-28-lamal-vs-cmu-health-insurance-cross-border-worker)

• [Swiss second pillar (LPP) retirement guide for frontaliers](/en/blog/2026-04-03-swiss-second-pillar-lpp-frontalier-retirement-guide)