Your real cross-border net. Swiss side and French side.

The 1983 agreement covers 8 cantons (BE, SO, BS, BL, VD, VS, NE, JU) where the cross-border worker is exclusively taxed in France. For the other cantons (GE, ZH, ZG, FR, TI, etc.), the international regime applies: source tax in CH plus French declaration using the effective-rate method (art. 25 of the 1966 convention). In practice, if you have no other French income, your French IR drops to 0 thanks to this method.

No. Geneva applies the international regime with a specific arrangement: source tax is collected in Switzerland, and Geneva pays back 3.5 % of cross-border wages to bordering French départements (Ain, Haute-Savoie). For seniors earning ≥ 90 % of their worldwide income in CH, the quasi-resident status (TOU) allows extended deductions.

The choice is irrevocable as long as you work in Switzerland. PUMA = 8 % of your reference taxable income (after €11,775 abatement). LAMal = monthly premium from an EU/EFTA insurer, ~CHF 215 to 885/month, ~CHF 515/month median for an adult. At high income, PUMA can be more expensive. At low income, LAMal can be more expensive. This calculator shows you both side by side.

Up to 40 % remote work without losing cross-border status (CH-FR amicable framework agreement 2023, made permanent by the EU/EFTA multilateral agreement effective 1 July 2023). Beyond that, your status may be challenged and partial taxation in France may apply for the remote portion.

Swiss side: ±0.5 % vs official ESTV brackets (all 26 cantons indexed to the CHF on the 50-CHF/month grid). French side: 2026 IR brackets exact, with decote, 10 % deduction, familial quotient. Health: LAMal estimated from the median of the 13 EU/EFTA insurers (range shown). PUMA exact with 2026 abatement (€11,775). To validate your specific case, cross-check with cantonal calculators (ge.ch, vd.ch) and URSSAF.

Bern (BE), Solothurn (SO), Basel-Stadt (BS), Basel-Landschaft (BL), Vaud (VD), Valais (VS), Neuchâtel (NE) and Jura (JU). In these 8 cantons, the employer does NOT withhold Swiss source tax for cross-border workers residing in France: you declare 100 % of the Swiss income in France and pay French IR. Conversely, GE, ZH, ZG, FR, TI, etc. fall under the international regime and apply full source tax.

Four steps: (1) convert Swiss gross to EUR (annual ECB average), (2) apply the 10 % professional expenses deduction (floor €509, cap €14,555 in 2026), (3) divide net taxable income by the number of family-quotient shares, (4) apply the 2026 progressive bracket (0 % up to €11,600, then 11 %, 30 %, 41 %, 45 %). The familial quotient cap is €1,807 per half-share. A decote (€897 single / €1,483 couple) applies on low IR amounts.

It's the mechanism in art. 25 of the 1966 CH-FR convention to avoid double taxation: France computes your IR as if you had received all worldwide income (CH + FR) in France, then applies that rate only to French-source income. With no other French income, French IR drops to 0 on the Swiss income - taxation stays exclusively in CH (source tax). This is what makes the international regime of non-1983-agreement cantons often neutral on the French side.

You have a right of option between the two, to be exercised within 3 months of starting employment in Switzerland. Without an explicit choice, you are affiliated to LAMal (Switzerland) by default. Once made, the status is irrevocable as long as your Swiss activity continues. Source: regulations (EC) 883/2004 and 987/2009 on coordination of social security, completed by the Franco-Swiss protocols.

Yes. The 13th salary is treated as ordinary salary in France: it is included in annual taxable income, abated at 10 %, and subject to the progressive bracket. On the Swiss side, the 13th follows the same regime as the rest of the salary (source tax if applicable, full social charges up to AHV/BVG ceilings). The calculator already reflects this through the '× 13' selector for the annual gross.

Bonus: treated as salary, subject to the same social charges up to the AHV ceiling (CHF 148,200) and to the marginal French IR rate. RSUs and stock options: taxation depends on timing (grant, vesting, sale). For a cross-border worker under the 1983 agreement, taxation is French at vesting (acquisition gain) and at sale (capital gain). Under the international regime, Swiss source tax additionally applies on the acquisition gain. Technical area - a fiduciary is recommended beyond a few thousand CHF.

The 10 % professional expenses deduction is automatic (floor €509, cap €14,555). You can also opt for actual expenses (commuting at 30 km/day, meals if > 4 h on site, training, etc.) when more advantageous. Household side: childcare tax credit (50 %, cap €1,750/child), donations to associations (66 % to 75 %), alimony paid. PER, life insurance, property deficit: depending on your asset situation.

Swiss side: Swiss source tax (international regime) or exemption (1983 agreement) applies pro rata to months of Swiss activity. French side: you must notify your tax office of the change and declare the Swiss income in the N+1 return for the period of Swiss activity. Social security: the PUMA/LAMal option must be exercised within 3 months of starting employment in CH, otherwise LAMal applies by default.

Yes, through two mechanisms. (1) Family quotient: married couple = 2 shares, +0.5 per child, which lowers French IR. (2) Effective-rate method: if your partner has French income, that income is used to compute the average rate applied to the whole household. The calculator integrates this through the 'Annual partner salary in France' field. For a dual-income couple with one income in CH, the average French rate can rise significantly compared to the single case.

Geneva collects full source tax on cross-border workers and pays back 3.5 % of the gross cross-border wage bill to bordering French départements - mainly Ain (01) and Haute-Savoie (74), redistributed to 186 communes. This unique-in-Europe arrangement compensates for public services consumed in France by cross-border workers. You don't have to do anything: it is an inter-administration operation. No impact on your personal net - it funds schools, roads and infrastructure on the French side.

You are a cross-border worker as soon as you work in CH and reside in FR. The Geneva quasi-resident status is an optional over-status for cross-border workers from the canton of Geneva who derive ≥ 90 % of household worldwide income from CH. It allows requesting the TOU (Subsequent Ordinary Taxation) and benefiting from extended deductions: 3rd pillar A and B, BVG buy-ins, alimony, medical expenses > 0.5 % of gross, mortgage interest, childcare > CHF 3,000. To request before March 31, N+1 (irrevocable). Typical saving: CHF 1,500 to 4,000/year.

Up to 40 % remote work (CH-FR framework agreement 2023, permanent since 1 July 2023): zero impact, you stay under your regular regime (1983 agreement or international). Above 40 %: your cross-border status may be requalified and the remote portion in principle becomes taxable on the French side for international cantons, or you may lose the benefit of the 1983 agreement. On social security, the EU/EFTA multilateral agreement of 1 July 2023 secures up to 49.9 % remote work without changing affiliation country.

Swiss side: 2026 Quellensteuer brackets published by ESTV (admin.ch), 26 cantons, official indexation as of 1 January 2026. French side: 2026 IR brackets from the finance law (2025 income), abatement and decote per art. 197 CGI. PUMA: 8 % rate and €11,775 abatement per URSSAF (PASS 2026 = €47,100). LAMal: medians computed from the 2026 OFSP EU/EFTA dataset on opendata.swiss. Conventions: CH-FR convention 1966 and 11 April 1983 agreement (law 85-1338, decree 87-124).

No. The calculation runs entirely in your browser. No salary, no canton, no personal information is sent to our servers or stored. No sign-up needed to use the calculator.