Cross-border commuter: 60-day rule Switzerland
January 16, 2012 | 30,00 EUR | answered by Oliver Burchardt
I have been a cross-border commuter to Switzerland since 01.01.2012. Since my hometown in Germany is 200km or 2.5 hours away, I live in a room during the week that is paid for by my employer. I am fully taxed in Switzerland.
Now, I am getting married in September. My future wife lives close to the border in Germany - it is about 110km (91km) or 1.5 hours (1 hour 20 minutes) drive to my workplace from there. We plan to establish our common place of residence with her after the wedding. However, the room paid for by my employer will still be available to me.
My question: What is my tax situation over the course of 2012? Can I continue to be taxed in Switzerland for the whole year (due to staying for more than 60 days until September), or will there be a change to tax liability in Germany after my move in September?
Dear inquirer,
Thank you for your inquiry, which I would like to answer as part of an initial consultation.
Please note that the tax assessment is based on the information provided. Adding, changing, or omitting information may alter the result, possibly significantly.
The Germany - Switzerland Double Taxation Agreement stipulates in Article 15a that the cross-border commuter status is lost if you do not return to Germany for more than 60 days in a calendar year.
From the perspective of the Double Taxation Agreement, you are already considered a cross-border commuter, but cannot be taxed in Germany since you regularly stay in Switzerland (60 days in 2012). This will not change with the move in September.
Therefore, your income is still subject to taxation in Switzerland.
Please note that if you earn additional income in Germany (e.g. from rent or interest), you must include the Swiss income in your tax return, as Germany has reserved the right of progression reservation. This regulation is independent of cross-border commuter status.
I hope that my explanations have been helpful to you.
Best regards,
Oliver Burchardt
Certified Public Accountant
Tax Advisor
