In summary…
According to the tax authorities' guidelines, Swiss salaries fall into three categories: cross-border workers in the eight cantons with a tax certificate are taxed in France; other employees taxed at source in Switzerland, including those in Geneva, are taxed in France with a tax credit; and employees exempt from Swiss tax are taxed in France without a credit. Your canton and your tax certificate determine your specific situation.
You live in France and work in Switzerland. You're sometimes told "everything is taxed in Switzerland," and other times "everything is taxed in France." The answer depends on the canton where your employer is located.
Here are the three cases from the administration's 2047 form, with the boxes to be filled in.
1. Who is a border resident
The guidelines define a cross-border worker as someone residing in France, employed by a company based in Switzerland, and who generally returns to France daily. They stipulate a limit of 45 nights per year in Switzerland for full-time workers, in accordance with Article 3 of the cross-border agreement of April 11, 1983.
2. Case 1: eight cantons, salary taxed in France
For employees in Vaud, Valais, Bern, Neuchâtel, Jura, Solothurn, Basel-Stadt, and Basel-Landschaft who hold form 2041-AS or 2041-ASK, their Swiss salary is taxable in France. It is reported on lines 1AG to 1DG of form 2042 and in section 1 of form 2047.
3. Case 2: Geneva and other employees taxed at source
Other employees taxed in Switzerland, including those from Geneva, are taxed in France with a tax credit, provided their salary was subject to the standard Swiss withholding tax rates. The salary is reported on lines 1AF to 1DF and the tax credit on line 8TK of form 2042, along with the Swiss supporting document.
4. Case 3: Employees exempted by Switzerland
Employees not subject to withholding tax in Switzerland, such as certain staff of non-governmental organizations, are taxed in France without any tax credit. Their salary is recorded on lines 1AG to 1DG.
5. Fictional example: Julie in Geneva, Marc in the canton of Vaud
Situation. Julie works in Geneva, Marc in Lausanne. Both reside in France.
Issue. They compare their report cards and don't understand why they don't fill in the same lines.
Strategy. Julie falls under case 2 and Marc under case 1 if he holds certificate 2041-AS. Each person identifies their case in the instructions.
Result. Two cases, two sets of lines: 1AF with credit in 8TK for Julie, 1AG for Marc.
This is an illustrative example; it does not reflect the situation of any particular client.
Frequently asked questions
Where can I find my certificate?
The instructions refer to forms 2041-AS and 2041-ASK. If you have any doubts, ask your tax office for them.
Do these boxes change every year?
Yes, the information sheet is updated annually. Check the version for the year in which you have income.
And what about teleworking?
It follows a separate regimen. See Teleworking in Geneva: 40 % and 10 days.
Do you work in Switzerland and live in France?
We start with your specific situation, then we organize your savings between France and Switzerland.
Are you a tax lawyer, notary or chartered accountant, and some of your clients are cross-border workers? We work in partnership on the investment and life insurance aspects, in conjunction with your tax analysis.
Book an appointment
A 30-minute exchange is enough to lay out your situation. Book a time slot.
Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27/10/2026.
