The G permit

The G permit is for people who work in Switzerland but live in another country and go home at least once a week. EU/EFTA nationals get it almost automatically with a job, can live anywhere in the EU/EFTA, and can change jobs freely. Third-country nationals need permanent residence in a neighbouring country's border area, and their employer must prove that no local worker was available. Tax and social insurance depend on where you live and are complex, so get professional advice on both sides of the border.

In short

• Who it is for: people who live abroad, return home at least once a week, and work in Switzerland.
• EU/EFTA nationals: a right under the AFMP. Valid for 5 years with an open-ended contract. Changing job only needs a notification.
• Third-country nationals: permanent residence in a neighbouring country and at least 6 months in its border area, plus the usual work permit checks (Art. 25 FNIA). Usually valid for 1 year; every job change needs a new permit.
• Tax: depends on the treaty with your country of residence (Germany, France, Italy, Austria), and in France also on your canton of work.
• Health insurance: EU/EFTA cross-border workers choose once, within three months of starting work, between Swiss and home-country insurance.

What a cross-border worker is

The G permit lets you work in Switzerland while living in a neighbouring country. Unlike a B or L holder, you do not live in Switzerland and are not registered as a resident here.

In the first quarter of 2026, there were approximately 413,000 G permits (FSO). Estimated distribution by country of residence:

Most cross-border workers are in the cantons of Geneva, Basel-Stadt, Ticino, Vaud, Jura and Neuchâtel, which border France, Germany and Italy.

You are a cross-border worker if all three conditions are met:

1. You live abroad. Your main home and centre of life are outside Switzerland.
2. You return home at least once a week. If you stay in Switzerland longer than a week without going back, you may no longer qualify.
3. You work in Switzerland, as an employee or, for EU/EFTA nationals, self-employed.

The weekly return is essential. Without it, you are a short-term or ordinary resident (L or B), with everything that implies: moving your residence here, Swiss health insurance and ordinary Swiss taxation.

There are two legal regimes: the Agreement on the Free Movement of Persons (AFMP, Annex I) for EU/EFTA nationals, and Art. 25 of the Federal Act on Foreign Nationals and Integration (FNIA) for third-country nationals.

EU/EFTA nationals

Legal basis: AFMP Annex I Art. 7 (employees), Art. 13 (self-employed) and Art. 28 (procedure), and the implementing ordinance VFP (Art. 4 onwards).

Conditions:

• nationality of an EU-27 or EFTA state (Norway, Iceland, Liechtenstein). Special rules for Croatia were fully abolished at the end of 2023;
• residence in any EU/EFTA state, not necessarily one bordering Switzerland. There is no border zone rule: living in Lisbon and working in Geneva is legal if you really go home weekly, though this is rare;
• returning home weekly;
• a job in Switzerland (your employment contract is enough) or, if self-employed, proof of real activity such as a commercial register entry, business plan or VAT registration.

Validity:

• 5 years with an open-ended contract;
• the length of the contract (minimum 3 months, maximum 12 months) with a fixed-term contract;
• extensions are normally granted if you still qualify. After more than 6 months without work in Switzerland, the permit may lapse.

Changing job: you do not need permission to change employer, sector or activity; notifying the cantonal migration office is enough. EU/EFTA frontier workers have full occupational and geographic mobility (AFMP Annex I Art. 8).

Third-country nationals (Art. 25 FNIA)

Legal basis: Art. 25 FNIA, plus Art. 21 (priority for Swiss and EU/EFTA workers), Art. 22 (usual local pay and conditions) and Art. 23 (qualifications and experience), and OASA Art. 32 onwards.

Conditions:

• a permanent right of residence in Germany, France, Italy or Austria, not a tourist or temporary status;
• at least 6 months' residence in the border area of that country. What counts as the border area varies by canton;
• a job offer from a Swiss employer that meets Art. 21 to 23 FNIA;
• a permit from the cantonal migration office, after review by the cantonal labour market authority;
• proof that no local worker was available. The employer usually has to show the job was advertised with the RAV or EURES.

Self-employment is hard to get approved, because the FNIA mainly provides for employees.

Validity: usually 1 year, depending on your contract, and renewable. There is no right to a 5-year permit.

Changing job: any change of employer, occupation or field needs a new permit and a new priority check.

Tax

This is general information, not tax advice. Your tax depends on where you work and live, your family situation, how often you go home and how the treaty applies to you. Get individual advice.

Germany

• Double taxation agreement of 11 August 1971 (amended several times).
• Switzerland deducts tax at source at a maximum rate of 4.5% for regular cross-border workers; you are also taxed in Germany.
• 60-day rule: if you do not return home on more than 60 days per year for work reasons, you can lose cross-border worker status for tax purposes.
• Exit taxation on substantial shareholdings must be checked separately.

France

France has two systems:

• Cantons of BE, BS, BL, JU, NE, SO, VD and VS (1983 agreement): you are taxed in France, which pays the cantons compensation of 4.5% of gross salaries.
• Canton of Geneva: you are taxed at source in Geneva, which pays compensation to the French departments of Ain (01) and Haute-Savoie (74).

The 60-day rule also matters. Under the 2026 reform, a revised agreement on teleworking, signed in 2023 and being implemented, allows up to 40% teleworking per year without losing cross-border status.

Italy

• New agreement of 23 December 2020, in force since 17 July 2023.
• If you were already a cross-border worker before then, the old system still applies: tax only at your Swiss place of work.
• If you became one after 17 July 2023, you are taxed in Switzerland at 80% of the normal source tax rate and also in Italy, with a credit.
• Up to 25% of your working time can be done remotely from home without losing your status.

Austria

• Double taxation agreement of 30 January 1974, as revised.
• Similar to Germany, with some differences on the 60-day rule.

In every case, your country of residence taxes what Switzerland did not, using the credit or exemption method set by the treaty.

Social insurance

For EU/EFTA cross-border workers, EU Regulation 883/2004 on the coordination of social security applies, as incorporated in Annex II to the AFMP.

• Rule: you pay social insurance where you work, in Switzerland: AHV/IV, ALV, BVG, UVG, EO and family allowances.
• Working in several countries (Art. 13 of Regulation (EC) No 883/2004): if more than 25% of your work is in your country of residence, you are insured there instead. Working from home more than one day a week can put you over this threshold.
• Teleworking agreement: since 1 July 2023, a multilateral framework agreement between several EU/EFTA states allows up to 49.9% teleworking in your country of residence without switching your social insurance there. You must apply for an A1 certificate.

For third-country nationals, Switzerland has bilateral social security agreements with some countries. Their scope is narrower and depends on your case.

Health insurance: your choice

Employees in Switzerland are generally insured under Swiss health insurance (KVG). But if you live in Germany, France, Italy, Austria or another EU/EFTA state, you have a one-off choice within three months of starting work (AFMP Annex II):

• Swiss insurance (KVG): a Swiss insurer, premiums in CHF, treatment mainly in Switzerland; treatment at home via form S1/E106.
• Insurance in your country of residence: for example the French CMU, German statutory insurance or the Italian SSN, with cover in Switzerland via form S1/E106.

The choice is generally final. You can only change it after certain life events, such as a change of status, a move or marriage. Family members usually follow your choice, with some cantonal variations.

How to apply

EU/EFTA nationals

1. Start your job and provide your employment contract.
2. Apply to the cantonal migration office, or your employer applies online (ZEMIS/EasyGov), depending on the canton.
3. Submit your passport or ID, proof of residence abroad (rental agreement, tax assessment or registration certificate), your contract and, if required, a criminal record extract from your country of residence.
4. You receive the G permit as a biometric card. Processing takes 2 to 8 weeks depending on the canton.

Third-country nationals

1. Get a job offer.
2. Your employer applies to the cantonal migration office; the labour market authority reviews it first.
3. Your employer proves the priority check (RAV/EURES advertisement).
4. Your pay and qualifications are checked (FNIA Art. 22 and 23).
5. After cantonal approval, you receive the G permit.

This takes 3 to 6 months, longer in complex cases. In both cases, some cantons or municipalities also require you to register with the municipality where you work.

Changing job

Moving to Switzerland: from G to B

If you move your home to Switzerland, the weekly return ends and your G permit lapses. You must apply for a B permit; the switch is not automatic.

• Apply to the cantonal migration office before you move or right after.
• EU/EFTA nationals generally have a right to a B permit with a Swiss job of at least 12 months (AFMP Annex I Art. 6).
• Third-country nationals must meet the normal B permit conditions (FNIA Art. 18 onwards), which are much stricter.
• Tax: you become taxable in Switzerland. Tax at source applies, with an ordinary assessment from a gross annual income of CHF 120,000. Your former country may charge exit tax.
• Social insurance follows your new residence; your pension fund (BVG) assets stay.

See the B residence permit.

Getting advice

Cross-border work combines the AFMP, double taxation agreements, EU Regulation 883/2004 and cantonal tax practice. For tax, talk to a Swiss tax adviser (fiduciary) and a tax professional in your country of residence. For social insurance questions such as the A1 certificate or the teleworking threshold, ask the competent social insurance authority. For your G application, the cantonal migration office decides, together with the labour market office for third-country nationals.

Related pages

• FNIA/OASA glossary: Art. 25 and Art. 21 to 23 FNIA
• AFMP/VFP glossary: Annex I Art. 7, 13 and 28
• The L short-term permit