G permit (cross-border commuter)
is Switzerland’s cross-border commuter permit: EU/EFTA residents of border regions work in Switzerland while returning to their foreign home at least weekly. It powers the Geneva and Basel labour markets — no Swiss residence, Swiss payroll, and treaty-specific tax treatment by neighbouring country.
How G permits work for employers
Conditions are light for EU/EFTA nationals: residence in a border zone, weekly return home, and a Swiss employment contract; the permit runs five years for open-ended roles. Employers run normal Swiss payroll with source tax variants that depend on the neighbour: France’s inter-cantonal arrangements, Germany’s treaty rate, Italy’s new frontier rules each differ.
Home-office days are the modern wrinkle: telework from the residence country beyond agreed shares can shift social security and tax — the EU framework agreement and bilateral fixes (France–Switzerland’s telework accord) set the current tolerances. Track the days.
FAQ
Do G permit holders pay Swiss taxes?
Yes, via source tax — but the split with the residence country follows the specific bilateral arrangement: Geneva-style withholding with French compensation, German-treaty reduced rates, Italian frontier rules. Payroll must apply the right regime per residence country, not a generic G treatment.
How many home-office days can a G commuter work?
Under the France–Switzerland telework agreement, up to 40% without tax-status change; social security tolerances under the EU framework agreement allow up to just under 50% by application. Exceeding tolerances shifts obligations to the residence state — monitor per corridor, per year.