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Working in Switzerland, living in Germany: your net salary

Gross salary in Switzerland, household in Germany: deductions in both countries, the cross-border status and what you keep.

Rules 2026 · updated 11 November 2026

Gross salary
CHF

Gross pay from your employer in CHF.

h

Your job in Switzerland

Used for the Swiss withholding tax estimate and the comparison.

Monthly mode: 13 payments. Hourly mode: +8.33 % pro rata.

More options

Determines the BVG age credit.

%

Employer-specific, typically 0.7–2 % (see payslip).

%
%

Many pension funds charge more than the legal minimum (half the age credit).

Your household in Germany

Working days and cross-border status

Grenzgänger: at most 4.5 % Swiss tax, taxed in Germany

Without it Switzerland applies its ordinary withholding tax.

Grenzgänger commute on at least 20 % of working days, so up to 80 % home office is possible.

At most 60 days (60 a year; 5 per full month for a part year, prorated for part-time days). Holidays and sick days do not count.

km

Health insurance

Your choice (right of option)
CHF

Your insurer’s premium for frontier workers — none is assumed, so leave it empty only if you want the net before health insurance.

Assumptions

240 = full time on 5 days a week; fewer days lower the 60-day limit.

Default: ECB reference rate of 11 November 2026 (1 CHF = 1.0830 €). The official rate for 2026 income is published only in 2027.

%

Leave empty for the estimate; enter the rate from your payslip to override it.

Days actually worked (without holidays and sick days); base for the shares above.

Your net incomeGrenzgänger: at most 4.5 % Swiss tax, taxed in Germany
Net per year
€61,493
gross €97,470
≈ CHF 56,780
Net per month
€5,124
gross €8,123
≈ CHF 4,732
average of 12 months
Net per hour
€29.56
gross €46.86
≈ CHF 27.30
Net €61,493 63.1%Deductions Switzerland €15,040 15.4%Deductions Germany €20,938 21.5%

Breakdown

Gross salary€97,470CHF 90,000
Switzerland — country of work
AHV/IV/EO (old-age, disability, income compensation)5.3%€5,166CHF 4,770
Unemployment insurance (ALV)1.1%€1,072CHF 990
Non-occupational accident insurance (NBU)1%€975CHF 900
Occupational pension (BVG / 2nd pillar)3.53%Insured (coordinated) salary CHF 63540 × 5.00 %.€3,441CHF 3,177
Swiss withholding tax4.5%Grenzgänger with certificate Gre-1: at most 4.5 % of gross pay (tariffs L/M/N/P).€4,386CHF 4,050
Swiss health insurance premium (LAMal/KVG, your input)not entered€0CHF 0
Subtotal 15.4%€15,040
Germany — country of residence
Income tax Germany (residence)German income tax 24,795 € (zvE 85,550 €) − credit for the Swiss tax 4,386.15 € + Soli 528.95 € + church tax 0.00 €; without this job 0.00 €.€20,938
Subtotal 21.5%€20,938
Total deductions 36.9%€35,977
Net income€61,493
Net income in CHFCHF 56,780

If you lived and worked in Switzerland

Net as a residentCHF 68,057 ≈ €73,706
Net as a cross-border worker€61,493

€12,214 less per year as a cross-border worker

Both figures before health insurance (premiums vary by insurer). Living costs are not included. Swiss resident, ordinary assessment in the work commune; health-insurance premiums are not deducted in this figure.

Full salary calculator in Switzerland →

Conversion and days

Annual gross salaryCHF 90,000
Paid hours per year for per-hour figures (weekly hours × 52)2,080 h
Exchange rate (EUR per CHF, your input)1.0830
= Annual gross in EUR€97,470

Good to know

  • Grenzgänger (DBA CH-DE as amended, from 2026): you commute on ≥ 20 % of working days and have ≤ 60 non-return days → Switzerland withholds at most 4.5 %, Germany taxes the whole salary and credits the Swiss tax (up to 4.5 %).
  • No Swiss health-insurance premium entered: premiums for frontaliers vary by insurer and canton and are not reliably known, so none is assumed — the net shown is before health insurance.
  • Health insurance: right of option within 3 months (irrevocable while commuting) — Swiss KVG (enter your premium; none is assumed) or voluntary German statutory insurance, whose full contribution (incl. care insurance) you pay yourself because the Swiss employer pays no share. This choice often decides the result.
  • German deductions used (§ 10 EStG, BMF guidance): Werbungskosten (0.38 €/km, home-office days 6 €, at least 1,230 €); AHV/IV and the legal-minimum BVG employee share as Basisvorsorge (up to 30,826 €; the tax-free employer share is offset; BVG contributions above the legal minimum are not deductible); health/care cover in full as basic cover; ALV, NBU, KTG and EO within the 2,800 € cap that applies when you pay your health cover entirely yourself (1,900 € only with tax-free employer health contributions). Soli and church tax are levied on the income tax before the Swiss credit, which is set off against the income tax only (§ 51a, § 36 EStG). The tax office converts the CHF pay at its own annual rate (2025: 106.50 € per 100 CHF; the 2026 rate is published after the year) — enter that rate for an exact figure. Kinderfreibeträge are not modelled.
  • Amounts in EUR at 1.0830 EUR per CHF.
Official sources (23) · 2026

Working in Switzerland, living in Germany: the Grenzgänger rule from 2026

Since 2026 the amended Swiss–German tax treaty applies. You are a Grenzgänger if you commute to work on at least 20 % of your contractual working days and stay away for work reasons on no more than 60 working days a year (fewer for a part year or part-time days). With the residence certificate Gre-1, Switzerland withholds at most 4.5 % of your gross pay; Germany taxes the whole salary and credits the Swiss tax up to 4.5 %.

In the German assessment the calculator deducts commuting costs (0.38 € per km, home-office days at 6 €, at least the 1,230 € allowance), the employee share of AHV/IV/EO and BVG as pension contributions, health and care cover, and unemployment and accident insurance within the 1,900 € cap, then adds the solidarity surcharge and church tax. If you are not a Grenzgänger, Switzerland taxes the pay for Swiss workdays with its ordinary withholding tax and Germany exempts it with progression, taxing only your home-office days.

Health insurance: within three months you choose between Swiss KVG (enter your premium; none is assumed) and voluntary German statutory insurance, whose full contribution — 14 % or 14.6 % plus the additional rate and care insurance — you pay yourself. Because the cover is deductible in Germany, the choice changes both your costs and your German tax. Not settled yet: the exchange-rate method of the German tax office and the treatment of the extra-mandatory BVG.