Working in Switzerland, family in Germany.
Dear Mr. Tax Consultant,
We have some questions regarding a possible job opportunity in Basel, on the border between Germany and Switzerland. My wife, our two children, and I currently live in Munich. My wife does not work, but stays at home to take care of the children. I am the sole breadwinner, currently unemployed and looking for a job. I now have a well-paid job offer in Basel, with a salary of around 135,000 CHF per year. Now to our questions:
If I work in Basel and live in a rented apartment there during the week, but return to my family in Munich on weekends, do I have to pay taxes on my income in Switzerland or Germany? Can I take advantage of the 60-day rule?
I have read that in order to qualify for the 60-day rule, I need to submit form Gre-3 to the Munich tax office, filled out by my employer. Additionally, I should keep fuel receipts and the electricity bill from the Swiss apartment as evidence if needed. Is there anything else I need to consider when applying for the 60-day rule?
Would I also have to change my primary residence to the apartment in Switzerland in order to pay taxes there? I would like to keep my secondary residence in Munich. Will having my primary residence in Switzerland and my family in Germany affect our eligibility for child benefits?
What about health insurance? I am currently obligated to have insurance with Barmer in Germany, and my family is covered for free. Would this change if I pay taxes in Switzerland? Would I have to get insurance there for myself and my family?
Can I deduct the 400km commute from Munich to Basel as a work expense for tax purposes?
If I work in Switzerland but lose my job during the probation period, would I receive unemployment benefits from Germany or Switzerland? Which option would be better for us?
From a tax perspective, would it be best to move to Basel with my entire family after the probation period, or would I have already maximized benefits by taking advantage of the 60-day rule?
Thank you for your response.
