{"id":7263,"date":"2026-10-27T18:22:01","date_gmt":"2026-10-27T17:22:01","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/frontalier-genevois-teletravail-40-pourcent-10-jours-missions\/"},"modified":"2026-10-27T18:22:01","modified_gmt":"2026-10-27T17:22:01","slug":"frontalier-genevois-teletravail-40-pourcent-10-jours-missions","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/frontalier-genevois-teletravail-40-pourcent-10-jours-missions\/","title":{"rendered":"Geneva cross-border worker: teleworking 40 % and 10 days"},"content":{"rendered":"<div class=\"bluf-box\">\n<h2>In summary\u2026<\/h2>\n<p>For an employee residing in France and working in Geneva, the Franco-Swiss agreement on teleworking has been in effect since January 1, 2026. Up to 40 days of annual teleworking from France (%), and up to 10 days of temporary assignments outside Switzerland included in this 40-day period, the remuneration remains taxable in Switzerland. Beyond this limit, France taxes the relevant days.<\/p>\n<\/div>\n<p class=\"wp-block-paragraph\">You work for an employer in Geneva and you telework from France. How many days can you telework without France taxing part of your salary? And how are work-related days counted?<\/p>\n<p class=\"wp-block-paragraph\">The rules come from the amendment of June 27, 2023 to the Franco-Swiss convention of 1966, and from an interpretative agreement of April 29, 2026 which the administration illustrates with numerical examples.<\/p>\n<h2 class=\"wp-block-heading\"><strong>1. What applies in 2026<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">State services in Haute-Savoie indicate that the amendment entered into force on July 24, 2025, and that its provisions apply from January 1, 2026. The Republic and Canton of Geneva summarizes it as follows:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>Up to 40 % teleworking<\/strong> (based on annual working time): remuneration remains taxable in Switzerland. Up to 10 days of temporary assignments outside Switzerland count towards these 40 %.<\/li>\n<li><strong>Beyond 40 %<\/strong> : teleworking days are mandatory in France from the first day, as are days of temporary assignments.<\/li>\n<li><strong>Under 40 %, with more than 10 days of missions<\/strong> Switzerland mandates teleworking days and the first 10 days of assignments; France mandates assignments beyond 10 days.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">Below the threshold of 40 %, Switzerland pays financial compensation to France, and the two administrations automatically exchange salary data.<\/p>\n<h2 class=\"wp-block-heading\"><strong>2. Who is concerned<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The scheme applies to employees covered by Article 17, paragraph 1, of the 1966 Convention, including Geneva employees. Cross-border workers, as defined by the cross-border agreement of April 11, 1983, are covered by a separate amicable agreement, applicable since January 1, 2023.<\/p>\n<h2 class=\"wp-block-heading\"><strong>3. How to count the days: the example of administration<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">The tax administration&#039;s practical guide is based on 240 working days per year, which includes a quota of 96 teleworking days at 40% of the standard working hours (%). Other teleworking days are counted first. Among the types of work performed, those carried out in France take precedence over those carried out in a third country.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Example of the record:<\/strong> 166 days worked in Geneva, 43 days teleworking, 31 days of business trips (12 in France, 19 in a third country). Ten days of business trips are deducted from the quota. Result: 53 days taxed in Switzerland (43 plus 10) and 21 days of business trips taxed in France.<\/p>\n<h2 class=\"wp-block-heading\"><strong>4. Fictional example: Camille, an accountant in Geneva<\/strong><\/h2>\n<p class=\"wp-block-paragraph\"><strong>Situation.<\/strong> Camille lives in Haute-Savoie and works for an employer in Geneva. She teleworks two days a week and makes some business trips to Germany.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Issue.<\/strong> She does not know if her travel is added to her teleworking for the 40 % threshold.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Strategy.<\/strong> She keeps a daily record: days in Geneva, days working remotely, days on assignment in France and abroad. She asks her employer to provide her with this record.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Result.<\/strong> A table of 240 days, like in the administration&#039;s form, which indicates the exact number of taxable days in France before his declaration.<\/p>\n<p class=\"wp-block-paragraph\"><em>This is an illustrative example; it does not reflect the situation of any particular client.<\/em><\/p>\n<h2 class=\"wp-block-heading\"><strong>Frequently asked questions<\/strong><\/h2>\n<h3 class=\"wp-block-heading\"><strong>Is the threshold the same for all Swiss border workers?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">No. The border areas covered by the 1983 agreement have a separate amicable agreement. See <a href=\"\/en\/blog\/frontalier-suisse-geneve-ou-autre-canton-quel-impot\/\">the article about Geneva and the other cantons<\/a>.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Is a certificate from the employer required?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">The 2023 amicable agreement stipulated a certificate from the employer indicating the percentage or number of days worked remotely. Request it in all cases.<\/p>\n<h3 class=\"wp-block-heading\"><strong>Do these rules apply to social security contributions?<\/strong><\/h3>\n<p class=\"wp-block-paragraph\">No. This article deals with income tax. Social security contributions follow different rules.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Are you working remotely for a Swiss employer?<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">We start with your days count, then we organize your savings in France and Switzerland according to what is taxed where.<\/p>\n<p class=\"wp-block-paragraph\">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.<\/p>\n<h2 class=\"wp-block-heading\"><strong>Book an appointment<\/strong><\/h2>\n<p class=\"wp-block-paragraph\">A 30-minute exchange is enough to lay out your situation. <a href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/echange\" target=\"_blank\" rel=\"noopener\">Book a time slot<\/a>.<\/p>\n<p class=\"wp-block-paragraph\"><em>Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified. ORIAS 13003497. Updated on 27\/10\/2026.<\/em><\/p>\n<h2 class=\"wp-block-heading\"><strong>Official sources consulted<\/strong><\/h2>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.ge.ch\/imposition-du-teletravail-personnes-frontalieres\/accords-applicables-au-teletravail\" target=\"_blank\" rel=\"noopener\">Republic and Canton of Geneva \u2014 Agreements applicable to teleworking for cross-border workers<\/a><\/li>\n<li><a href=\"https:\/\/www.haute-savoie.gouv.fr\/Demarches\/Frontaliers-franco-suisses\/Teletravail\" target=\"_blank\" rel=\"noopener\">State services in Haute-Savoie \u2014 Teleworking for Franco-Swiss cross-border workers<\/a><\/li>\n<li><a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/1_particulier\/EV\/4_changements_de_situation\/480_depart_arrivee_france\/fiche-pratique-accords-interpretatifs-10-jours-cdi.pdf\" target=\"_blank\" rel=\"noopener\">impots.gouv.fr \u2014 Fact sheet: Franco-Swiss interpretative agreements, 10 days of temporary missions<\/a><\/li>\n<li><a href=\"https:\/\/www.economie.gouv.fr\/suisse-france-signent-avenant-convention-fiscale-bilaterale\" target=\"_blank\" rel=\"noopener\">economie.gouv.fr \u2014 Switzerland and France sign an amendment to their bilateral tax treaty (28\/06\/2023)<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Cross-border worker employed in Geneva: up to 40 % of teleworking and 10 days of missions remain mandatory in Switzerland in 2026. Rule, calculation and numerical example.<\/p>","protected":false},"author":5,"featured_media":5668,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,19],"tags":[],"class_list":["post-7263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-metiers"],"acf":[],"jetpack_featured_media_url":"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/10\/hd-retroviseur-collection.webp","_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=7263"}],"version-history":[{"count":0,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/posts\/7263\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media\/5668"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=7263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/categories?post=7263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/tags?post=7263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}