Ask a tax advisor on the topic of Double taxation

Working in Switzerland / Living in Germany

January 19, 2012 | 20,00 EUR | answered by Andreas Schupp

My employer has opened a new office in Switzerland and I have the opportunity to work there for currently four days a week. From Friday to Sunday, I will still be in Germany, so my main place of residence remains in Germany. However, due to the 60-day rule, taxation will be done in Switzerland - subject to the progression clause in the annual income tax return.

For this, I would need the following tax sample calculation:
- My net salary should increase by €2,500 per month
- Salary calculator for Switzerland: http://www.lohncomputer.ch/de/ihr-ergebnis.html?tx_lohnrechner_pi1
- Effects on taxation in Germany (taking into account that income in Germany will be fully credited due to the progression clause - income of the spouse, additional income from rental)
- Since I will only be in Switzerland four days a week, 20% of the income will be taxed retrospectively in Germany through the annual income tax return
The question is: How much do I need to earn in Switzerland in order to have a net increase of €2,500 per month after deducting the tax effects in Germany. The specific tax situation in Switzerland does not need to be further examined, a look at the salary calculator is sufficient.

I can provide you with the following documents:
- Sample payslip for Switzerland
- Income tax return for 2010
- Current payslips

This is not yet confirmed, so in the first step, I would only need offers with a rough estimate of the hours required. Please let me know if you need any further information for assessment.

Andreas Schupp

Dear inquirer,

Thank you for your inquiry, which I will gladly answer taking into consideration your input and the rules of this platform.

Please note that my explanations are based on the facts presented by you, and that adding, omitting, or changing facts of life, or the ambiguity of the information provided, can affect the tax correct result. Please note that for professional reasons I cannot address legal questions.

Since there are no precise details to estimate the value of the subject matter, a time fee between 19.00 € and 46.00 € (plus VAT) per half hour according to § 13 StbGebV is possible. Based on the explanations, I would estimate a time expenditure of about 6 hours including a discussion.

Best regards,

Andreas Schupp
TAX CONSULTANT