Grenzgänger Duitsland-Zwitserland: belasting, SZ en 60-dagen-regel 2026

• How Article 15a works
• The 2025 Verständigungsvereinbarung on telework
• Filing Anlage N-AUS
• Common mistakes Grenzgänger make

German residents who commute to a Swiss employer are taxed in Germany on their Swiss salary, under Article 15a of the German-Swiss double-taxation treaty. Switzerland keeps a flat 4.5% withholding tax (Quellensteuer) at source. This 4.5% is credited against your German income tax liability when you file Anlage N-AUS.

To qualify as a Grenzgänger you must regularly return to your German residence. The treaty allows up to 60 days per calendar year of non-return (overnight stays in Switzerland for work-related reasons such as late shifts, on-call duty, or compulsory training). If you exceed 60 non-return days, you lose Grenzgänger status and become fully taxable in Switzerland for that year — usually a much higher tax bill.

Telework counts as 'work', not as 'non-return'. You can telework from Germany without affecting the 60-day count. But excessive telework can shift your social security back to Germany — see below.

Before 2026, occasional telework from Germany was tolerated but the rules were unclear. The Verständigungsvereinbarung between Germany and Switzerland, in force since January 2026, formalises a 49.9% telework allowance — you can work up to 49.9% of your time from Germany without losing Grenzgänger status or shifting social security.

Additionally, up to 34 telework days per year are excluded from the 60-day non-return count entirely. This effectively means a worker doing 1-2 days of telework per week stays comfortably within the rules.

Beyond 49.9% telework, social security shifts to Germany — your Swiss employer must register with the Deutsche Rentenversicherung and pay German employer contributions, which is administratively heavy. Most Swiss employers will refuse to allow more than 49.9% telework for this reason.

On your German tax return (Mantelbogen + Anlage N-AUS), you declare the gross Swiss salary in EUR (converted at the official German tax-office exchange rate, published yearly). The 4.5% Swiss withholding is entered as a credit; if your German tax bill is lower than the credit, you do NOT get a refund of the difference (the 4.5% is the Swiss tax floor).

Health insurance contributions to Swiss LAMal are deductible from your German taxable income as Sonderausgaben, up to the standard German caps. Contributions to a Swiss 2nd-pillar pension are also recognised under specific conditions — consult a tax advisor familiar with Swiss-German cases.

Late filing of Anlage N-AUS triggers the standard German Verspätungszuschlag (late-filing penalty: 0.25% of the assessed tax per month, minimum €25/month). If you forget to declare a Swiss bank account, the penalty is much steeper under the Außensteuergesetz.

Mistake 1: assuming the 4.5% Swiss withholding is the full tax bill. It is not — your German income tax can be 25-42% depending on bracket, and the 4.5% is only credited against this. Plan your monthly cash flow accordingly.

Mistake 2: relying on the Swiss employer to handle the 60-day count. Most employers do not track this — it's the employee's responsibility. Keep a calendar of overnight stays in Switzerland for the entire year and bring it to your German tax filing.

Mistake 3: ignoring the EU framework agreement opt-in. If your employer has NOT signed the 2023 framework agreement, the old 25% telework rule applies and you risk shifting social security with relatively little telework. Always confirm with HR.