Complete guide for 200,000+ cross-border workers France-Switzerland. Compare LAMal vs CMU, Geneva tax rectification, CAF family allowances, retirement (pillars 1/2/3), Permit G renewal, unemployment (PDU1).
Cross-border workers in Switzerland have 3 months from the start of their employment to choose between Swiss health insurance (LAMal) and French health insurance (CMU/PUMa). This is called the droit d'option. Once exercised, the choice is irrevocable for the duration of your cross-border employment, except in specific circumstances (marriage, childbirth, or loss/gain of employment). If you don't choose within 3 months, you are affiliated to LAMal by default.
Taxation depends on your canton of employment. Geneva: tax at source in Switzerland with the possibility of quasi-resident status for deductions. Vaud, Valais, Neuchâtel, Jura, Berne, Bâle, Soleure: taxation in France (under the 1966 Franco-Swiss agreement). The Franco-Swiss double taxation convention prevents being taxed twice on the same income.
The Permit G (Grenzgänger/frontalier) is the cross-border worker permit for EU/EFTA nationals working in Switzerland but residing in an EU/EFTA country. It requires proof of employment and that you return to your country of residence at least once a week. It is valid for 5 years (renewable) if you have an indefinite employment contract, or for the duration of the contract if fixed-term.
Yes. Under EU Regulation 883/2004 on social security coordination, cross-border workers may be entitled to a differential supplement from the French CAF. Switzerland pays family allowances first (as the country of employment), and France may pay a top-up (complément différentiel) if French rates are higher than Swiss rates for your family composition.
You contribute to Swiss retirement while working: 1st pillar (AVS/AHV — state pension), 2nd pillar (LPP/BVG — occupational pension), and optionally 3rd pillar (3a — private savings with tax advantages). When you stop working in Switzerland, your 2nd pillar can be transferred or left until retirement. Your French pension rights continue to accrue based on EU coordination rules. At retirement, you claim from both countries.
As a cross-border worker, you claim unemployment benefits in your country of residence (France). You register with France Travail (formerly Pôle Emploi). Your Swiss salary and contribution period are taken into account for calculating your benefits under EU coordination rules (Regulation 883/2004). You may also need to provide a U1 form from Switzerland confirming your contribution periods.