Can I as a cross-border commuter also benefit from special tax regulations?
May 26, 2024 | 50,00 EUR | answered by Thomas Schottmann
Dear tax advisor,
My name is Claudia Meyer and I work as a cross-border commuter in Switzerland. I am registered as a taxpayer in Germany. In the past, I have heard that cross-border commuters may benefit from special tax regulations. I am wondering if I could also benefit from these and how these regulations could affect my tax situation.
Currently, I pay my taxes in Switzerland and also have to file an income tax return in Germany. I am concerned that I may not be taking advantage of all the opportunities to save taxes or benefit from advantages that could be available to me as a cross-border commuter.
Therefore, my question is: What tax special regulations are available to me as a cross-border commuter and how can I benefit from them? Are there specific regulations that could improve my tax situation or that I have not considered yet? I would greatly appreciate it if you could provide me with more information on this so that I can optimize my tax situation.
Thank you in advance for your support and advice.
Sincerely,
Claudia Meyer
Dear Mrs. Meyer,
Thank you for your inquiry regarding the tax special regulations for cross-border commuters in Switzerland. As a tax advisor specializing in cross-border commuter issues, I can assist you and provide detailed information on this topic.
As a cross-border commuter working in Switzerland and liable to tax in Germany, you do indeed have the opportunity to benefit from certain tax advantages. One of the most important special regulations for cross-border commuters is the so-called Double Taxation Agreement (DTA) between Germany and Switzerland. This agreement regulates how the income of cross-border commuters is taxed and prevents this income from being taxed in both Switzerland and Germany.
According to the DTA between Germany and Switzerland, your income is generally taxed in the country where you work. This means that you pay your income tax in Switzerland and only have a limited tax liability in Germany. This could result in you only having to pay taxes in Germany on your domestic income and not on your worldwide income.
Furthermore, there are additional tax advantages for cross-border commuters, such as the ability to claim certain deductible expenses to reduce your tax burden. Deductible expenses include, for example, commuter flat rate, meal allowances, and costs for work-related items.
It is important that you have your tax situation as a cross-border commuter carefully examined in order to take advantage of all possible tax benefits and optimize your tax burden. Therefore, I recommend that you contact a specialized tax advisor for cross-border commuters to receive individualized advice and optimize your tax situation.
I hope that this information has been helpful to you and I am available to answer any further questions you may have.
Sincerely,
Thomas Schottmann
