Which tax returns must cross-border commuters submit?
May 26, 2023 | 60,00 EUR | answered by Thomas Schottmann
Dear tax consultant,
my name is Ella Völker and I work as a cross-border commuter in Switzerland. In the past, I have always submitted my tax returns on time, but recently I have heard that there may be additional tax returns that I need to file as a cross-border commuter. I am unsure which tax returns are exactly required and if I might have overlooked something.
Currently, I file my tax return in Germany, as that is where I am registered. However, I am unsure if I also need to file a tax return in Switzerland. Additionally, I have heard that there may be additional forms or documents that I need to submit to accurately represent my tax situation as a cross-border commuter.
I am worried that I may have missed tax returns or filled them out incorrectly, which could lead to issues with the tax authorities. Therefore, I would like to know exactly which tax returns cross-border commuters need to file and which documents or proofs are required to accurately represent my tax situation.
Can you please help me and explain which tax returns I need to file as a cross-border commuter and if there are any additional forms or documents that I need to submit? I want to ensure that my tax situation is correct and avoid any issues with the tax authorities.
Thank you in advance for your assistance.
Sincerely,
Ella Völker
Dear Mrs. Völker,
Thank you for your inquiry regarding your tax situation as a cross-border commuter in Switzerland. It is understandable that you are concerned and want to ensure that everything is handled correctly. As an experienced tax advisor for cross-border commuters, I can assist you and answer your questions.
As a cross-border commuter working in Switzerland and registered in Germany, you usually have to submit a tax return in both countries. In Germany, you are liable for taxes due to your registered address and must therefore file an income tax return there. In Switzerland, as a cross-border commuter, you are liable for taxes if you work there for more than 183 days per year. In this case, you also need to submit a tax return in Switzerland.
To accurately represent your tax situation, you should declare all income earned in both countries. This includes not only your salary from Switzerland but also any rental income, capital gains, or other sources of income. Additionally, you should gather all relevant documents and evidence such as pay slips, rental agreements, bank statements, and other records and attach them to the tax returns if necessary.
It is important that you submit the respective tax returns on time to avoid issues with the tax authorities. The deadlines for filing tax returns in Germany and Switzerland are usually different, so you should inform yourself about the respective deadlines and adhere to them.
Cross-border commuters often benefit from special regulations and agreements between the two countries to avoid double taxation. Therefore, it may be advisable to consult an experienced tax advisor who is familiar with the tax situation of cross-border commuters and can assist you with completing the tax returns.
I hope that this information has been helpful to you and I am at your disposal if you have any further questions or need assistance.
Yours sincerely,
Thomas Schottmann
