Swiss border worker (8 cantons): the 1983 agreement, salary taxable in France

The Franco-Swiss agreement of April 11, 1983, stipulates that the salary of a cross-border worker is taxable only in their country of residence. It covers eight Swiss cantons: Bern, Solothurn, Basel-Stadt, Basel-Landschaft, Vaud, Valais, Neuchâtel, and Jura. A French resident employed in the private sector in one of these cantons, and who meets the eligibility requirements, therefore declares their Swiss salary in France. Outside of these eight cantons, including Geneva, the tax authorities state that taxes are paid in Switzerland (case 2A, below, also provides for a declaration in France with a tax credit).

This page follows the text of the agreement, the convention of September 9, 1966, the BOFiP and the tax administration pages updated to 18/10/2026. It does not deal with Geneva (dedicated sister page) nor with form 2041-AS (dedicated sister page).

The texts that organize the regime

• The convention of September 9, 1966. Article 17, paragraph 1, makes salaries taxable in the State of residence, "unless the employment is exercised in the other Contracting State." Article 17, paragraph 4, refers to the provisions of the agreement of April 11, 1983, concerning cross-border workers.
• The agreement of April 11, 1983. The BOFiP (BOI-INT-CVB-CHE-10, version of 12/09/2012) specifies that it applies for the first time to remuneration received from 1 January 1985.
• The BOFiP BOI-INT-CVB-CHE-10-20-60 (version of 15/07/2013) retains the rule and the threshold of forty-five days.

The agreement, article by article

Point 4.5 % deserves careful reading: Article 2 describes financial compensation between states, calculated on the total amount of annual gross salaries. The articles reviewed do not mention any deduction from the cross-border worker's salary; this page does not draw any conclusions regarding your payslip.

The eight cantons and the others

According to the page "Am I a cross-border worker?" (updated 21/05/2026), tax is generally due in France for employees in the cantons of Vaud, Valais, Neuchâtel, Jura, Bern, Basel-Stadt, Basel-Landschaft, and Solothurn. In Geneva and the other cantons, "taxes are paid in Switzerland." The page "Employees in Switzerland" (updated 17/09/2026) mentions "18 cantons that are not signatories to the 1983 cross-border agreement," without listing them here.

Conditions of status and exceptions

The tax authorities distinguish three cases.

The exceptions to taxation in France, in the eight cantons, are as follows: Swiss nationals employed by a public entity, and those who "reside in the canton during the week or stay in Switzerland for more than 45 nights per year." In these cases, the tax is withheld at source in Switzerland.

A clarification of terminology. The administration writes "45 nights per year." The BOFiP (Official Bulletin of Public Finances) states that the cross-border worker "does not return to their home in the other country for forty-five days per year." The practical guide on teleworking refers to "45 days of non-return." The figure is the same; the wording differs. This page cites each source with its own terminology and does not conflate them.

What the cross-border worker does in practice

• Submit form 2041-AS, stamped by the tax office of your place of residence, to your Swiss employer. Since January 1, 2008, the BOFiP (Official Bulletin of Public Finances) stipulates that exemption from withholding tax requires a certificate of residence stamped by the tax authorities of your country of residence.
• Paying the current advance: according to the page "Am I a cross-border worker?", employers in Switzerland "cannot directly withhold French tax at source"; the advance is therefore deducted monthly from the account provided to the administration and revised annually.
• Declare the salary in France using annex 2047-SWITZERLAND, by ticking "CASE 1".

Teleworking: a separate topic to consider

A fact sheet from the administration addresses teleworking for cross-border workers under the 1983 agreement. It allows for temporary assignments "up to an annual limit of 10 days," cites teleworking as "equivalent to 40% of full-time equivalent (FTE) of working time," and an "annual tolerance of 45 days of non-return to the country of residence." In one of its examples, the fact sheet concludes that the 1983 agreement is inapplicable. This page does not reproduce the calculation; it can be found in the fact sheet, which is undated.

1983 Agreement: three profiles, numerical example (fictitious profile)

Situation. Three private sector employees live in France. Camille works in the canton of Vaud (32 nights per year in Switzerland, 2.5-hour round trip). Marc works in the canton of Neuchâtel (52 nights, 2.20-hour commute). Sonia works in the canton of Jura (20 nights, 3.10-hour commute). These are fictitious profiles.

Issue. Knowing which administrative category each person falls under.

Strategy. Apply the thresholds from the page "Employees in Switzerland": 45 nights and 3 hours per day, remembering that notice 2041-AS refers to a presumption of 3 hours round trip.

Result (CALCULATION).

For your arithmetic reference: the compensation of 4.5 % from article 2, applied to a fictitious annual gross payroll of 1,000,000,000, would give 45,000,000. This calculation is based on the total remuneration, not on an individual salary, and says nothing about your situation.

What this page doesn't say

• The list of names of the 18 other cantons.
• The amount of the contemporary advance payment and how it is calculated.
• A detailed breakdown of teleworking.
• Swiss tax rates.

What changes depending on your situation

• Your canton of employment : eight cantons, named or not.
• Your employer : private or public sector; Swiss nationality or not.
• Your overnight stays in Switzerland and your pace of returning home.
• The duration of your journey daily.
• Your teleworking, which can change the ranking.

The rule depends on your situation. No results are guaranteed.