Working in Switzerland, living in France: the frontalier guide 2026

Health Insurance: LAMal vs CMU

As a cross-border worker living in France and working in Switzerland, you may choose between Swiss health insurance (LAMal — Loi fédérale sur l'assurance-maladie) and French health insurance (the droit d'option). The 3-month window runs from the start of your work in Switzerland, from your move to France if you already worked in Switzerland, or from the grant of a Swiss pension. For Swiss and EU nationals, without a form within the window, the Swiss authority affiliates you to LAMal (Swiss health insurance) automatically; a frontalier of another nationality outside the EU/EFTA/UK is insured in Switzerland only on request (OFSP). The option is exercised once and is irrevocable. A new option opens only on resuming work in Switzerland (e.g. after a period of unemployment), moving to France, or passing from worker to recipient of Swiss pensions only. A change of employer without unemployment, a marriage, a divorce or a birth does not reopen it. LAMal is a premium per insured person; the French contribution is 8% of your own N-2 income above an allowance (Social Security Code (CSS), art. L. 380-3-1 IV and D. 380-2). The table below sets out both; we recommend neither system.

Whatever you choose, the CPAM of your place of residence stamps part 6 of the form, then you send it to the Swiss authority. If you live in the Haute-Savoie, the CPAM de Haute-Savoie runs a téléservice for Swiss frontaliers, frontaliers-suisses-cpam.fr, to hand it the form. Outside the Haute-Savoie: give the form to the CPAM of your place of residence (front desk or ameli account).

Taxation: Where Do You Pay?

Your taxation depends on your canton of employment. Geneva, like every canton outside the 1983 agreement, applies tax at source (impôt à la source) in Switzerland — the tax is deducted directly from your salary. If at least 90% of your household's worldwide gross income (you and your spouse) is taxable in Switzerland, you may request an ordinary taxation (TOU) with actual deductions, by 31 March of the following year, every year; once filed it cannot be withdrawn, and the result may be higher or lower (LIFD art. 99a, OIS art. 14). In the eight cantons of the Franco-Swiss agreement of 11 April 1983 (Vaud, Valais, Neuchâtel, Jura, Berne, Bâle-Ville, Bâle-Campagne, Soleure), you are taxed in France on your Swiss salary. In all cases, the Franco-Swiss double taxation convention of 9 September 1966 prevents double taxation.

Whichever canton applies, frontaliers resident in France file a French income-tax return — our French tax return guide covers the expat and cross-border cases step by step.

Social Security & Family Allowances

Social security coordination between France and Switzerland follows EU Regulation 883/2004 (applicable to Switzerland via bilateral agreements). As a frontalier, you are generally covered by Swiss social security for work-related benefits. For family allowances, priority depends on who works where (art. 68 of Regulation 883/2004): in a mixed household where the other parent works in France, France pays first through the CAF and Switzerland pays a differential supplement; when both parents work only in Switzerland, Switzerland pays in full and a French top-up exists only where French rates are higher. The FAQ below and the family-allowances calculator apply that rule to your household.

Retirement: The Three Pillars

• 1st pillar (AVS/AHV): Swiss state pension. Contributions are mandatory (split between employer and employee). The reference age is 65 for men; under the AVS 21 reform, women's reference age is rising from 64 to 65 in three-month steps from 2025, reaching 65 for those born in 1964 or later. Periods worked count toward your pension from both countries.
• 2nd pillar (LPP/BVG): Occupational pension. Mandatory for employees earning above CHF 22,680/year (2026). When you permanently leave Switzerland, you may be able to withdraw your vested benefits or transfer them to a vested benefits institution (freizügigkeitskonto).
• 3rd pillar (3a): Private retirement savings with tax advantages. Deductible from Swiss taxable income (max CHF 7,258/year for employees with 2nd pillar, 2026). Available to all Swiss taxpayers including frontaliers taxed at source in Geneva.