Home office for border guards
Home office for border guards
For cross-border commuters in Switzerland, the home office regulations again apply as before pandemic. With regular working days in Switzerland, the cross-border commuter status is retained.
For commuters who live in Germany and work in Switzerland, the home office regulations have been taking effect since the beginning of July like before pandemic. The agreements that have been applied in pandemic have expired. This means that if you still work mainly from home, but regularly visits your workplace in Switzerland, it is still Borderline. "Regularly" means: The employee drives at least one day a week or at least five days a month to work in Switzerland and back again. In this case, the cross-border commuter status is retained.
, however, is not regularly commuting, the right of taxation is no longer based on the income from independent activity. Rather, the following applies: Switzerland has the right of taxation and income tax there is to be paid for days when the employee works in Switzerland. For the working days in Germany in the home office, Germany is entitled to the right of taxation and the income tax falls there.
Brenchenian status during the pandemy
During the Covid 19 pandemic, many employees remained permanently in the home office due to the measures to combat pandemic. As a result, they are not regularly commuting. So that these measures did not lead to the loss of the cross-border commuter status, Germany had a Interpretation (so-called "consultation agreement") (PDF) : This consultation agreement faked a work in the contracting state for border guards for home office days, in which the otherwise usual place of work would have been found without the panda-related restrictions, and assumed a regular return on these working days. This consultation agreement applied from March 11, 2020 to June 30, 2022. This assumption has no longer apply since July 1, 2022.
Inspired by the state government BW
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