Does homeworking change rules for frontier workers who live in France?

Reader question: I live in France and work for a company in Switzerland over the border.

Lately, I have done a lot of homeworking. I am not sure now if I should be declaring my income to France or Switzerland?

The rules on income tax for ‘frontier’ workers (ie. those who live in one country but work in another), can depend on agreements between the two countries.

It is true that homeworking can further complicate things.

In the case of Switzerland, there is a recent agreement to the effect that French residents working there can work from home up to 40% of the time in any given tax (calendar) year without any change to their tax regime.

The countries came to this agreement in view of the fact that homeworking has become a common habit, especially since the Covid pandemic years.

At present, it is, technically speaking, being applied on a provisional basis, awaiting the final ratification of the deal.

As for the usual tax rules, these can vary, depending on the Swiss canton involved.

For example, in Berne, Soleure, Bâle-Ville, Bâle-Campagne, Vaud, Valais, Neuchâtel and Jura, the usual principle is taxation in the country of residence, while for others the principle is taxation in the place where you work.

If you have doubts about your declaration obligations, we suggest seeking clarification from your local French tax office.

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