Frontier workers are workers who commute across the national border for their daily work. For example, you live in Lindau on Lake Constance, but work in Switzerland – or vice versa. For frontier workers, certain special regulations apply, which can be taken first and foremost from the respective double taxation agreements (DTA). First of all, both countries regularly have the right to tax.
First principle: Who is a cross-border worker in the sense of tax law?
German tax law at least does not immediately know the term border crosser. Rather, the Income Tax Act (EStG) only contains certain provisions that primarily affect people who commute across the border for professional reasons. In common usage, a cross-border worker is a worker who lives on one side of the border and works on the other. Examples:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.