Frequently asked questions

A placement agency connects you with employers. For a permanent role, the employer pays the commission (10-25% of annual salary); for temp work, the agency is your legal employer and assigns you to a client company. In both cases, registration and placement are free for the candidate (LSE law).

In permanent placement, you sign directly with the company and the agency only intervenes at hiring. In temp work, you are employed by the agency (which bills the client company): your contract, payslip and social contributions go through the agency. Temp work is protected by the collective agreement on temporary work (minimum salary, 13th month, holidays, training).

No. Under the Swiss Employment Service Law (LSE), it is forbidden to charge the candidate. For permanent placement, the client company pays the agency. For temp work, the agency earns from the margin on its billing to the client (typically 1.4x-1.7x your gross salary). You receive your full salary.

On average 2 to 8 weeks between registration and first placement, depending on your profile and sector. For temp work in shortage occupations (health, construction, IT, hospitality), it's often under a week. For a permanent management role, expect 1 to 3 months as the hiring process is longer.

Yes, absolutely. It is in fact recommended to register with 3 to 5 agencies specialised in your trade to maximise opportunities. Tell each one which other agencies you work with to avoid double-submission of your CV to the same company, which can block the application.

Yes. EU/EFTA cross-border workers have free access to the Swiss market through an agency, whether for temp or permanent placement. The agency often helps you obtain the G permit from the cantonal migration office. The G permit is tied to the job: it lasts for the duration of the contract.

Yes. The collective temp-work agreement (CCT) guarantees temp workers: 5 weeks of paid holiday (8.33% of salary), a pro-rata 13th month (8.33%), paid public holidays, sickness allowance and continuing education. These rights are included in your hourly wage on the payslip. Make sure these lines appear.

Big firms (Adecco, Manpower, Randstad) cover all sectors and geographies — useful for versatile profiles or volume. Specialised boutiques (Page Group, Robert Walters, Robert Half for finance/IT; Permed for healthcare) know your trade better and often negotiate higher salaries. Best approach: combine both — 2-3 big firms + 2-3 boutiques.

Key criteria: specialisation in your trade, Google rating ≥ 4.0, local presence (office in your canton), transparency on salary and assignment, dedicated consultant following you over time. Also check they are affiliated with Swissstaffing (guarantee of CCT compliance). Avoid agencies asking candidates for fees — it is illegal.

For permanent placement, the company typically pays 15-25% of the candidate's annual gross salary, payable over 1-3 months after the start (with replacement guarantee if the candidate leaves within 3-6 months). For executive search: 30-35% of the annual package. For temp work, the margin is built into the hourly billing (1.4x-1.7x the gross hourly wage).

Steps: 1) send a registered letter to the agency listing the breaches (incomplete pay, unpaid holidays, contract not compliant with CCT); 2) contact Swissstaffing or a union (UNIA, SYNA) for free mediation; 3) file a complaint with the cantonal employment office or SECO; 4) as a last resort, take the case to labour court (free up to CHF 30,000 dispute).

A Swiss CV is maximum 2 pages, includes a photo (local norm), your date of birth and nationality, full contact details, a reverse chronological career history, precise dates (month/year), languages with CEFR level (A1-C2) and references (or "on request"). Hobbies are optional but common.

Yes, it's the norm in Switzerland (unlike the US, UK or Germany). Choose a professional, recent photo (under 2 years old), front-facing, neutral, work attire. The photo helps recruiters remember your profile but is never legally mandatory.

For permanent management roles it remains strongly expected (1 page max, structured: why this company, why this job, your contribution). For temp work and operational roles, it is often optional. Always tailor the letter to the offer: a generic letter is disqualifying.

Always list French, German, Italian and English with your CEFR level (A1, A2, B1, B2, C1, C2). A solid French + German or German + English combination opens 70% of the market. Swiss-German (Schwiizerdütsch) can be listed separately if you understand or speak it.

Prepare 2 to 3 professional references (former managers or clients) with name, role, current company, email and phone. Ask their consent first. You can write "References on request" and share them in a second step. For management roles the employer often contacts them before the final offer.

Usually 2 to 4 interviews: first with HR (phone or video), second with the direct manager, sometimes an assessment or technical test, then a final interview with leadership. The style is direct, factual, punctual: prepare concrete examples (STAR method), arrive 5 minutes early, formal or business casual attire depending on the sector.

Yes, and it is expected for qualified and management roles. Prepare with FSO statistics, Salary.ch or x28.ch, highlight rare skills and relevant experience. Negotiate the total package: gross salary, 13th month, bonus, car, pillar 3, extra holidays, training. For temp work, the negotiation room is smaller (rates are contractual).

If there is no reply after 2 weeks, follow up once with a short polite email, restating the role and your interest. Swiss recruiters are methodical but can be slow in peak seasons (summer, year-end). If silence exceeds 4 weeks, consider the application closed and move on, staying cordial for future opportunities.

Essential in Switzerland: professional photo, clean banner, clear headline (role + specialty), summary in 3 languages (FR/EN/DE based on your area), detailed experience with quantified results, skills endorsed by contacts, Switzerland location. Enable "Open to work" privately. Follow local recruiters and agency pages. ~80% of Swiss recruiters use LinkedIn Recruiter for sourcing.

Yes, ~50% of management jobs are found through networks (hidden market). Network via: professional associations (PMI, ANISP, ICTswitzerland, swissICT), local LinkedIn events, chambers of commerce (CCI), alumni from your school/university, sector conferences, Geneva/Zurich/Basel/Lausanne meetups. Swiss culture is more formal than France or US: prepare your messages, be patient, build long-term contacts.

Strategies: 1) highlight transferable skills (languages, international certifications, relevant projects); 2) target international companies (banks, pharma, tech, NGOs) more open to foreign profiles; 3) start with temp work or fixed-term contracts to get a first Swiss reference; 4) network locally via meetups and alumni; 5) craft your CV in Swiss format (see dedicated article). Relocation agencies (Crown, Packimpex, Helma) can also help.

ATS scan your CV to match the job posting. To pass: 1) use the exact keywords from the ad (title, technologies, skills); 2) simple format (PDF with text, not image; standard font Arial/Calibri; no complex tables); 3) clear "Skills" section; 4) dates in dd.mm.yyyy format. Avoid headers, footers, decorative icons, background photos.

Steps: 1) respond quickly (within 48h); 2) prefer phone or video over email for management roles; 3) be honest and concise: thank them for the opportunity, briefly explain your decision (other offer accepted, personal choice) without going into detail; 4) keep the door open: Switzerland is a small market, you'll likely cross paths again. Never burn bridges.

There is no strict legal limit in Switzerland, but the temp-work collective agreement provides that beyond 24 consecutive months in the same company, the contract usually has to become permanent. You can chain assignments from a few days to several months; some last 1-2 years before potential permanent hiring by the client.

By default 1 month at the start of the contract, extendable to 3 months maximum by written agreement. During this period, notice is 7 days (vs 1-3 months afterwards). For temp work, the first 3 months are also a trial period but with only 2 days' notice. Check your contract for exact terms.

Per art. 335c of the Code of Obligations: 1 month during the 1st year of service, 2 months from years 2 to 9, 3 months from year 10 onwards. The notice runs to the end of the calendar month. The contract may specify a longer period. Resignation must be in writing (registered letter recommended).

Legal minimum is 4 weeks (20 working days) per year for adults, 5 weeks (25 days) for those under 20. Most employers offer 5 weeks from day one and 6 weeks from age 50 in some CCTs (banking, public, certain nursing homes). Holidays must in principle be taken within the calendar year.

The permanent contract (CDI) is the norm: it continues until terminated by either party with notice. The fixed-term contract (CDD) ends automatically on the agreed date, without notice. A CDD cannot exceed 5 years in the same company except in special cases (apprenticeship, replacement). Fixed-term is rarer than in France.

Beyond permanent and fixed-term, you find: apprenticeship contract (3-4 years, dual training), internship (minimum pay in CCT), temp assignment contract, on-call contract (variable hours), freelance contract (self-employed), remote / home office (specific clause), and au pair (foreigners, lodging + pocket money).

Per Code of Obligations (art. 321c): minimum 25% uplift or 1:1.25 time off in compensation. Overtime is hours above the contractual working time (typically 40-42h/week). The Labour Act sets a legal cap at 45-50h/week depending on sector, with maximum 170h/year of paid overtime. For management, the contract may include a flat-rate covering overtime.

The employer must pay salary during illness: 3 weeks in the 1st year (Berne scale), then 1-12 months depending on seniority. Many employers subscribe a loss-of-earnings insurance (APG) that takes over after a waiting period (often 30-60 days) at 80% of salary for up to 730 days. You are protected from dismissal while sick (30/90/180 days depending on seniority).

Part-time work is widespread in Switzerland (~37% of employees). Same rights as full-time, pro-rated: salary, holidays, 13th month, family allowances. Watch LPP contributions: under CHF 22,680/year salary, you are not automatically affiliated (retirement gap to fill with pillar 3). Women represent ~80% of Swiss part-timers — 2024 LPP reform aims to improve their coverage.

Yes, under conditions (art. 340 CO): in writing, time-limited (max 3 years, usually 6-24 months), geographically limited and limited to the relevant activity. It only applies if the employee had access to trade secrets or clientele. Breach triggers damages (often 3-6 months' salary contractually). Ask for financial compensation during negotiation.

The gross median salary in Switzerland is around CHF 6,788/month (CHF 81,456/year) for full-time work (FSO 2024-2025). Spreads are wide: ~CHF 5,000-5,500 for low-skill jobs, CHF 7,000-9,000 for most managerial roles, CHF 10,000-25,000+ for top management and certain professions (doctors, lawyers, finance). Salaries are higher in Zurich, Geneva, Zug, Basel.

Expect around 15-20% mandatory deductions from gross: AVS/AI/APG (5.3%), unemployment insurance (1.1%), LPP 2nd pillar (7-18% by age), non-occupational accident insurance (~1%), sometimes complementary insurance and source tax if B/L/G permit. Example: gross CHF 7,000/month gives about CHF 5,800-6,100 net depending on canton, age and family.

No, it is not legally mandatory, but it is provided in most contracts (around 90%) and in all collective agreements. It equals one month of gross salary paid in November/December, or pro-rated monthly. For temp work, it is guaranteed by the CCT (8.33% of hourly wage). Check your contract; if the 13th is not mentioned, ask before signing.

If you are a foreigner with a B, L or G permit and not a Swiss citizen, your employer deducts tax directly from your salary each month. The rate depends on canton, salary and family situation (scales A-H). Above CHF 120,000 gross annual, you switch to the ordinary declaration and pay any balance the following year.

No, the 3rd pillar is optional but heavily incentivised: contributions (up to CHF 7,258/year in 2026 for employees) are fully tax-deductible. You can pay into a 3a bank account (Frankly, VIAC, finpension) or a 3a insurance. Capital locked until 5 years before AVS age, except special cases (home purchase, self-employment, leaving Switzerland).

For Swiss and C-permit holders: annual declaration due by March 31 (or extended on request). Payment in quarterly instalments or one go. For B/L/G permits: source tax deducted by the employer. If income > CHF 120,000 or other reasons, you switch to the ordinary declaration. Free cantonal tools (VaudTax, GeTax, ZHsteuern).

Family allowances are paid by your compensation fund: federal minimum CHF 215/month per child (up to age 16), CHF 268/month for children in training (16-25). Cantons often add more: Geneva CHF 311, Valais CHF 275-425, Vaud CHF 200-250, Ticino CHF 200. EU/EFTA cross-border workers are also entitled for children left in their home country.

Yes, mandatory for anyone residing in Switzerland, within 3 months of arrival. Coverage is backdated to the arrival day. Monthly premium varies: CHF 250-700 depending on canton, age, deductible (CHF 300-2,500) and insurer. Compare on priminfo.admin.ch. EU/EFTA cross-border workers have an option right: keep insurance in their country of residence or join Swiss LAMal.

Bonuses are widespread in finance, consulting, pharma and tech. Three types: discretionary (variable decided yearly by management), contractual (based on defined targets: revenue, performance), stock-options/RSU. Typical amounts: 5-15% of salary for operational roles, 15-30% for managers, 30-100%+ in investment banking. Paid in March-April for previous year. Check presence clauses (bonus lost if you leave before payment).

Top 5 tax-friendly cantons (income CHF 200,000 single): 1) Zug (~19-22% total), 2) Schwyz (20-23%), 3) Nidwalden (21-24%), 4) Obwalden (22-26%), 5) Uri (22-25%). Most expensive: Geneva (34-39%), Vaud (31-35%), Bern (32-37%), Basel-City (32-36%). Changing canton is legal and common for high earners, but also assess cost of living and commute.

Yes, voluntary LPP buybacks are fully deductible from taxable income. Classic strategy from age 50: immediate tax saving of 25-40% by canton and income, increased retirement capital. Cap: your individual gap calculated by your pension fund. Warning: capital locked 3 years before withdrawal (except early withdrawal for home purchase). And the ongoing LPP reform may affect profitability.

For employees: transport (PT pass or car km, up to CHF 3,000 federal), out-of-home meals (CHF 1,600-3,200/year lump sum), continuing education (up to CHF 12,000-13,000/year cantonal), professional clothing (lump sum CHF 1,000-3,000), tools and equipment, employer-mandated relocation, justified dual residence. Keep all receipts for 10 years.

For EU/EFTA nationals: B permit granted on showing a work contract of more than one year (5-year validity, renewable). For third countries: prior authorisation from SEM, limited annual quota, employer must prove no Swiss/EU candidate is available. Register at the commune within 14 days of arrival.

Within 14 days: registration at the commune of residence with passport, permit or entry certificate, lease and work contract. Fee CHF 20-50. You will then receive: residence permit, AVS number, access to communal services. Take out LAMal within 3 months and open a Swiss bank account quickly.

The AVS number (756.XXXX.XXXX.XX) is assigned automatically when you first register with a compensation fund, usually through your employer or at the commune. You then receive your AVS card (grey plastic). It is valid for life and follows you across all Swiss administrative dealings (taxes, banks, insurance).

The body depends on the trade: SEFRI (vocational training, tertiary titles), SRC (non-university health: nurse, midwife), MEBEKO (doctors, dentists, pharmacists), PsyKo (psychotherapists), cantons (teachers, lawyers). Lead time: 3-12 months. Fees: CHF 500-1,500. For EU/EFTA, bilateral agreements ease automatic recognition of many titles.

Conditions: have contributed at least 12 months in the last 2 years, be fit for work and immediately available. Register with the ORP (regional placement office) from day one. Benefits: 70-80% of average salary of the last 6 months, capped at about CHF 12,350/month. Duration: 260-520 days depending on age and contributions. Active job search mandatory.

Maternity leave is 14 weeks paid at 80% of salary (max CHF 220/day). Paternity leave is 2 weeks at 80%. You are protected from dismissal during the entire pregnancy and 16 weeks after birth (art. 336c CO). Adoption gives right to 2 weeks of leave. Inform your employer as soon as possible (but not before 12 weeks in practice).

For EU/EFTA B and C permits: free change of employer. Notify the commune and cantonal migration office within 14 days. For third-country B permits: change possible but subject to prior authorisation from the canton — the new employer must file a justified request. For G permits (cross-border): free change but the new contract must be filed for permit update.

Steps: 1) apply for self-employed status recognition with the AVS compensation fund (justify client contracts, business plan, autonomy, risk); 2) register with the trade register (mandatory above CHF 100,000 turnover); 3) subscribe AVS/AI/APG (5.371%-10% of income), voluntary LPP, private accident insurance, professional liability; 4) VAT mandatory above CHF 100,000 turnover. Hire a fiduciary for accounting (~CHF 100-300/month).

Steps: 1) customs clearance at the border (VAT 8.1% + duty by weight and displacement); 2) technical inspection at the cantonal OCN/SAN (compliance with Swiss standards, sometimes headlight/speedometer adaptation); 3) Swiss registration, cantonal plates; 4) RC insurance + cantonal tax. Total cost: CHF 1,500-5,000 by vehicle, sometimes cheaper to buy in Switzerland. Lead time 2-6 weeks.

Within 3 days: declaration at the civil registry of the commune where the birth took place (the hospital often does it automatically). Within 14 days: notify the commune of residence. Within the 1st month: registration with LAMal, family allowances with your compensation fund, and AVS number. Also think about: paediatrician, daycare (early registration recommended), maternity/paternity leave.

Platforms: Homegate, ImmoScout24, Flatfox, Anibis, Newhome. Prepare a complete tenant file: permit, payslips, debt enforcement extract (<3 months), household RC insurance. Market is very tight: vacancy rate <1% in cities. Rent ≤ 1/3 of gross income. Security deposit max 3 months' rent, paid into a blocked account (caution) or via insurer (SwissCaution, Firstcaution).

To live comfortably: single CHF 4,500-6,000/month, couple CHF 6,500-9,500, family of 4 CHF 10,000-14,000. Main items: rent (1,200-3,200), LAMal (350-450/person), groceries (400-1,500), transport (50-200), leisure and contingency. The cities of Zurich, Geneva, Zug, Basel are most expensive; Jura, Glarus, Valais outside resorts are most affordable.

The network is one of the best in the world. Main passes: AG (General Abonnement) CHF 3,995/year for unlimited train + bus + tram + boat journeys; half-fare card CHF 185/year for 50% off everything. Regional tariff communities (Mobilis VD, Unireso GE, ZVV Zurich, TNW Basel). SBB Mobile app essential.

You can open an account at PostFinance, Raiffeisen, cantonal banks (BCV, BCG, ZKB), UBS, Yuh or Neon with passport, residence permit, lease and work contract. Neobanks (Neon, Yuh, Revolut) often accept opening before arrival. Traditional banks: branch visit needed, fees CHF 0-15/month. Twint is essential for everyday life.

Yes for 12 months after arrival. Then mandatory exchange for a Swiss licence at the cantonal road traffic office (OCN/SAN). Licences from EU/EFTA and many countries (Canada, USA, Japan, etc.) are exchanged without exam. Fees CHF 80-150. For other countries, theoretical and/or practical exam required.

Swiss public schools are free and high quality. Registration at the commune of residence when you register your arrival. School is compulsory from age 4 to 15 (11 years). For non-French/German-speaking children, cantons offer free language support classes (FLE/DaZ). International private schools: CHF 25,000-110,000/year.

Rates: CHF 2,200-3,500/month full-time unsubsidised, CHF 400-2,200/month subsidised depending on canton and income (Geneva, Vaud, Basel subsidise heavily; Zurich, Zug less). Waiting lists are long (12-18 months in big cities): register during pregnancy. Alternatives: day parents (CHF 8-15/hour), nanny, au pair.

Not mandatory but highly valued. The written language is standard German (Hochdeutsch) but Swiss-German (Schwiizerdütsch) is spoken daily. Learn Hochdeutsch first (B1-B2 level sufficient for many roles), then expose yourself to Swiss-German through immersion. Understanding Swiss-German is essential; speaking it is appreciated but not required.

Three majors: Swisscom (max coverage, premium quality, CHF 70-150/month), Sunrise (good value, CHF 60-130), Salt (aggressive low-cost, CHF 40-100). Worth-it low-cost MVNOs: Wingo, Yallo, M-Budget Mobile, Lebara (CHF 10-30/month mobile). Compare on Comparis, Moneyland. Renegotiate every 12-24 months. For fibre, check exact coverage at your address — usually 1 Gbps available.

Strategies: 1) favour Aldi, Lidl, Denner (15-20% cheaper than Migros/Coop); 2) buy own brands (M-Budget, Prix Garantie) instead of name brands (30-50% saving); 3) follow weekly promotions; 4) Too Good To Go app for unsold items at -50 to -70%; 5) Saturday markets for fresh produce; 6) for cross-border workers: shopping in France/Italy/Germany (CHF 300/person/day allowance). Possible savings: CHF 1,500-3,000/year.

For dogs: microchip mandatory before 3 months, registration in Amicus database, communal tax CHF 50-200/year. Some breeds (Rottweiler, Pitbull types, Argentine Mastiff) need cantonal authorisation. Training course mandatory in some cantons. For cats: chip mandatory in several cantons (GE, VD). Sterilisation strongly recommended. Pet insurance recommended (CHF 20-90/month). Annual vet visit mandatory for vaccines.

Switzerland recycles 53% of its waste (world record). System based on bag tax (CHF 1.80-3.50 per official 35-litre bag): the more you sort, the less you pay. Sort separately: glass (by colour, neighbourhood containers), paper/cardboard (collection 1-2x/month), PET (in shops), aluminium/cans (in shops), compost (compostable bag), batteries, textiles, electronics (shops or recycling centre). Fines possible: CHF 100-500 for non-official bags.

The G permit gives you access to the Swiss labour market while residing abroad (weekly or daily return to country of residence). You contribute in Switzerland (AVS, LPP, LAA), but for health insurance you have a LAMal vs home-country insurance option right within 3 months. Variable taxation: Geneva levies 4.5% paid back to France for cross-border workers living in France.

Unfair dismissal (CO art. 336) is sanctioned with up to 6 months' salary compensation. Unfair grounds: illness, pregnancy, union activity, court testimony. Procedure: lodge a written objection before the end of notice, then file with the labour court within 180 days of contract end. Help via unions (UNIA, SYNA), CSP, Caritas or lawyer. Procedure free up to CHF 30,000 dispute.

The C permit (permanent establishment) is granted after 5 years of continuous residence for EU/EFTA, US, Canadian nationals, and after 10 years for other nationalities (reduced to 5 with strong integration). Conditions: no welfare dependency, no major convictions, language level B1 oral and A1 written, social and professional integration.

Conditions: 10 years of residence (years 8-18 count double), C permit, integration (local language B1 oral / A2 written, knowledge of institutions, clean record, financial autonomy). 3-level procedure: federal (SEM), cantonal and communal. Total time: 18-36 months. Fees: CHF 500-2,500 by canton. For spouses of Swiss: facilitated naturalisation after 3 years of marriage.

Market leaders: Adecco (Swiss, world n°1), Manpower, Randstad, Kelly Services, Page Group, Hays, Robert Walters, Robert Half (finance, IT), Michael Page. For healthcare: Permed, Adia Care. For IT: Experis, Computer Futures. For industry/construction: Interiman, Mövenpick. For executives and search: Egon Zehnder, Heidrick & Struggles, Korn Ferry.

Yes, remote work has expanded since 2020. About 40-45% of eligible jobs are hybrid (2-3 days/week from home). 100% remote is still a minority but exists especially in tech, digital marketing and consulting. For cross-border workers, watch the 25% limit of remote work in country of residence before tax and social impact (2023 bilateral agreement).

A mid-level manager (3-7 yrs) earns on average CHF 100,000-140,000 gross/year; a senior manager (10+ yrs) CHF 140,000-200,000+ depending on sector, city and company. Best-paid sectors: private banking, pharma (Roche, Novartis), big tech (Google Zurich), consulting (McKinsey, BCG, Big Four), where salaries often exceed CHF 200,000 + 20-50% bonus. Zurich, Geneva, Zug and Basel pay the most.

The 13th month equals one month of gross salary, usually paid in November or December. If you join or leave mid-year, you receive it pro rata of months worked (e.g. start in July = 6/12 = 50% of 13th). For temp work, it's paid at 8.33% of hourly wage every month. Check your contract: some companies don't pay it (e.g. startups, public sector in some cantons).

Yes, completely free. You can: 1) defer AVS retirement until age 70 (with +5.2% to +31.5% bonus pension depending on deferred months); 2) work alongside AVS pension (AVS contributions still due but no new entitlement); 3) reduce to part-time. For pillar 2, check with your fund on extension options. Many seniors work as independent consultants or interim managers after 65.

Recommended steps: 1) skills assessment (free at ORP or CHF 1,500-4,000 privately); 2) identify a shortage occupation (health, IT, construction, training, green energy); 3) choose a route: adult CFC (2 years, Art. 32 or 33), tech bootcamp, HES while working, federal certificate, MAS; 4) finance: LACI unemployment (up to 100% if recognised training), cantonal grants, partner employer; 5) network in the new sector from day one.

Several factors: 1) high productivity (GDP per capita among highest worldwide); 2) high value-added sectors (pharma, finance, watchmaking, precision machinery); 3) high cost of living (rents, LAMal, transport); 4) shortage of skilled labour pushing wages up; 5) strong CHF (safe-haven currency); 6) political and economic stability attracting capital; 7) efficient CCT and social negotiations. To nuance: real purchasing power ~30-40% higher than France, not double.

Typical 30-year trajectory: +0-2% per year automatic with inflation + seniority, +5-15% on internal promotion (every 3-5 years), +15-25% by changing companies (every 5-7 years). An engineer for example starts at CHF 80,000 and can reach CHF 130,000-160,000 at 40, CHF 150,000-200,000+ at 50 in management. The peak is around 50-55 in most trades — beyond, growth is more modest.

Depends on canton and country of residence: France ↔ Geneva + 7 other cantons (BE, JU, NE, SO, VS, BS, BL): 4.5% withheld by Switzerland and paid to France, tax paid in France. France ↔ other cantons (Vaud, Zurich, etc.): source tax in Switzerland + sometimes top-up in France. Italy ↔ Ticino/Graubünden/Valais: 2020 agreement, taxation in country of residence since 2024 for new cross-border workers. Germany ↔ Switzerland: taxation in country of residence + 4.5% withheld in Switzerland.