What is the cross-border permit G?
Permit G allows people living abroad to work in Switzerland daily or weekly without establishing their main residence there. It applies to EU/EFTA nationals living in the border zone who are employed in Switzerland.
Cross-border workers are not a «half solution» — they are subject to the same labour protection laws and social security obligations as Swiss residents. The difference lies in tax law, residence requirements and social security jurisdiction.
Anyone residing in an EU/EFTA state within the recognised border zone who works in Switzerland — and regularly returns (daily or weekly) to their place of residence. The border zone varies by agreement: the new CH–IT agreement covers the entire border region.
Requirements for permit G
The requirements are clear — but there are nuances worth knowing.
- Residence in the border zone: The main home must be abroad (border region). A secondary residence in Switzerland is possible for weekly commuters, but does not remove cross-border worker status.
- Job in Switzerland: Valid employment contract with a Swiss employer.
- Regular return: Daily commuters return every day. Weekly commuters at least once per week — and require explicit authorisation.
- EU/EFTA nationality: Permit G applies primarily to EU/EFTA nationals. Third-country nationals are subject to stricter rules and quotas.
Taxes: what applies where?
The tax treatment of cross-border workers depends on the double taxation agreement (DTA) between Switzerland and the state of residence.
Switzerland — Italy
New agreement since 2024: Withholding tax in Switzerland for new cross-border workers (max. 80% of withholding rate). Italy reimburses the difference. Border zone expanded: all 33 cantons.
Switzerland — France
Special regime: Taxation in country of residence (France). Switzerland levies no withholding tax. Border zone: certain French departments (Ain, Haute-Savoie, Doubs, Jura, etc.).
Switzerland — Germany
General rule: Taxation in Switzerland (withholding tax 4.5%), with exceptions. Country of residence (Germany) may tax additionally. Border zone: 30 km from the border crossing.
The new agreement applies to all cross-border workers who started after 17.07.2023. «Old frontalieri» (already active before that date) remain under the old regime: taxation exclusively in Italy. Check your status — the differences are significant.
Unsure whether you are a daily or weekly commuter?
The tax and social security consequences differ considerably. ImmiLex analyses your case and advises you on the optimal solution.
Renewal of permit G
Permit G is not automatically unlimited and must be renewed under certain conditions.
Open-ended contract
Permit G valid for 5 years. Renewal is carried out automatically by the employer, provided the employment relationship continues and residence conditions remain met.
Fixed-term contract
Validity = contract duration + 3 months. If the contract is extended, the permit is extended simultaneously. ImmiLex recommends initiating renewal 3 months before expiry.
Change of employer
EU/EFTA cross-border workers can change employers freely — no new authorisation procedure. The new employer notifies the canton of the employment.
Change of residence
If a cross-border worker moves out of the border zone, permit G loses its legal basis. Moving to Switzerland requires switching to permit B.
FAQ
The most frequently asked questions about cross-border permit G in Switzerland.
Daily commuters must return to their foreign residence every day. Weekly commuters at least once per week — but an explicit authorisation is required, and tax differences exist depending on the DTA.
No. The main residence must remain abroad. A secondary residence in Switzerland is possible for weekly commuters, but the centre of life must clearly be abroad. A permanent move to Switzerland requires permit B.
Social security contributions (AHV, IV, ALV, BVG) are paid in Switzerland — at the place of work. That means: Swiss pension, Swiss occupational pension, Swiss daily benefits. Health insurance can be taken out either in the country of residence or in Switzerland.
If the job is lost, EU/EFTA cross-border workers are entitled to Swiss unemployment benefits for a limited transition period (generally up to 12 months), after which the country of residence takes over. Special reporting obligations apply during the transition period.