G permit conditions
- Residence in neighbouring country (FR, IT, DE, AT) for minimum 6 months
- Frontier zone: 30 km maximum by car for majority
- Mandatory weekly return to main residence
- Swiss work contract
- G permit issued by canton by Cantonal Population Office
Procedure
- Swiss employer files application
- Validity: 5 years, renewable
- Cost: CHF 100-150
- Timeline: 2-4 weeks
- Documents: contract, frontier residence proof, photo, identity
Taxation
Varies by nationality and canton:
French:
- Swiss source tax
- Geneva: special agreement, restitution to France
- Rest: tax + French declaration
Germans:
- 4.5% taxed in Switzerland, rest in Germany
- Favourable 1971 agreement
Italians (post 2024):
- 80% in Switzerland, 20% in Italy
- Former cross-border: previous regime maintained
Austrians:
- Similar to Germany
- 4.5% in Switzerland, rest in Austria
Social security
- AHV, BVG, UVG: Switzerland
- Health: LAMal Switzerland choice or residence country fund
- Family allowances: Switzerland, paid by cantonal fund
- Unemployment: residence country (except if less than 25% of work time in CH)
- Retirement: Swiss BVG + residence country pension cumulative
Limited rights vs B permit
- No voting rights in Switzerland
- No real estate purchase in Switzerland (except special cases)
- Internal mobility: not required to live in Switzerland
- Banking: CH account possible but not mandatory
Optimisation tips
- Compare taxation: residence determines 20-40% of net
- Frontier CMU vs LAMal: decisive choice within 3 months
- Commute: factor car/train/time cost
- Cross-border bank: Cembra, BCGE, BPER, DKB by country
- Spouse: can also work in Switzerland with separate G permit
