The German cross-border profile
- 60,000 German cross-border workers active
- Concentration: Basel (40,000), Schaffhausen (8,000), Aargau (7,000), Thurgau (5,000)
- Sectors: pharma (Roche, Novartis), banking, industry, logistics
- Origin: Lörrach, Weil am Rhein, Freiburg, Konstanz
Tax regime
Franco-Swiss agreement of 1971 (extended to Germany):
- Swiss withholding tax held by employer
- 4.5% Swiss tax (reduced for German cross-border)
- Rest taxed in Germany at normal rate
- Total: generally advantageous for average salaries, neutral for very high incomes
The G permit
- Valid 5 years, renewable
- German residence in frontier zone (generally max 30 km)
- Weekly return to residence
- Application by Swiss employer
Social security
- BVG: contributions to Swiss fund
- AHV: Swiss contributions
- Health: choice between Swiss LAMal or German Krankenkasse (decide within 3 months)
- Unemployment: German benefits in case of job loss
- Retirement: Swiss BVG + German pension cumulative
Net salary
Example Basel: CHF 110,000 gross → ~EUR 78,000 net (4.5% CH tax + DE tax + contributions). Vs ~EUR 55K net for equivalent role in Germany.
Practical tips
- Banking: DKB, UBS, Sparkasse Lörrach (cross-border)
- Commute: S-Bahn Basel regional trains, tram, car
- German: your mother tongue = major advantage in Basel
- German housing: cheaper than Basel (1:1.5 ratio on rent)
- Family: German schools near border, children can study in Switzerland too
