The French cross-border profile
- 200,000+ cross-border workers active (European record)
- Main cantons: Geneva (90,000), Basel (35,000), Vaud (15,000), Jura (12,000), Neuchâtel (10,000)
- Sectors: industry, health, banking, watchmaking, construction
- Tax regime: withholding tax in Switzerland + partial French restitution
The G permit
- G frontier permit: valid 5 years, renewable
- Obligation: reside minimum 6 months in French frontier zone
- Weekly return: at least 1x/week to main residence
- Application: employer files with Swiss canton
- Timeline: 2-4 weeks
Taxation
- Swiss withholding tax held by employer (~10-25% by canton)
- Geneva: special Franco-Swiss agreement, restitution to France
- Other cantons: Swiss tax + French declaration per scale
- Social contributions: remain in Switzerland (except French AME option)
- CSG/CRDS: not applied (frontier CMU regime)
Social security
Health insurance: choose between:
- Swiss LAMal (default): EUR 350-500/month/adult
- Frontier CMU (option): 8% of income - allowance, cheaper for high incomes
To choose within 3 months of starting, irrevocable until end of contract.
Net salary
Example: CHF 100,000 gross Geneva → EUR 85,000 net (after source tax + contributions + exchange). Vs EUR 50-60K net for equivalent profile in France.
Practical tips
- Cross-border bank: Cembra, Migros Bank, BCGE, BNP Paribas frontier
- Commute: Léman Express tram, car, electric bike (summer)
- Housing: French purchase financed by Swiss salary — specific rentability calculation
- Retirement: Swiss BVG + French pension cumulative
- Family allowances: Swiss paid by your canton
- Unemployment: French benefits if job loss in Switzerland
