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France–Switzerland corridor

France–Switzerland: who taxes what, and where.

Cross-border workers, telework, directors of Swiss companies, dividends, property and inheritance: the 1966 treaty allocates taxing rights and the cantons add their own rules.

Checked 28 October 2026Treaty of 9 September 1966
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The short answer

Published under the editorial responsibility of Naym Boutfirass, President of SFISources reviewed on

France and Switzerland share taxing rights through an old treaty, supplemented in 2026. The outcome depends on three things: the nature of the income, tax residence and — on the Swiss side — the canton.

Salaries are taxed where the work is performed; eight cantons fall under a special 1983 agreement which leaves taxation to France under conditions. Telework: since 1 January 2026 a threshold of 40% of annual working time applies. Dividends: 35% Swiss withholding at source, capped by the treaty at 15% for a French resident. Inheritance: there has been no treaty since 2015, so both states may tax.

SFI analyses the situation under French law and the treaty and coordinates Swiss-law points with a locally qualified professional.

Key figures

Each figure points to a source listed at the bottom of the page. Rates change: re-read the source at the date of the transaction.

40%

Telework threshold of annual working time, since 1 January 2026

Canton of Geneva (ge.ch)
8 cantons

Special 1983 agreement: VD, VS, NE, JU, BE, SO, BS, BL

impots.gouv.fr
35% → 15%

Swiss withholding tax on dividends, capped by the treaty

Treaty, ge.ch
2015

End of the France–Switzerland inheritance treaty

Swiss Embassy in Paris

Key rules

Main France–Switzerland rules
TopicRuleStatus
TreatySigned in Paris on 9 September 1966, in force 26 July 1967; protocols 1969, 1997, 2009.Checked 28/10/2026
Cross-border workersEight cantons (VD, VS, NE, JU, BE, SO, BS, BL): salary taxed in France under conditions; Geneva and other cantons: withholding at source in Switzerland with a French tax credit.Checked 28/10/2026
Telework40% of annual working time since 1 January 2026; missions: 10 days.Checked 28/10/2026
Dividends15% at most; 0% for a company holding at least 10% (conditions); Swiss withholding tax 35%.Checked 28/10/2026
Interest and royaltiesInterest: state of residence; royalties: 5% at most.Checked 28/10/2026
InheritanceNo treaty since 1 January 2015: relief for Swiss tax is claimed afterwards.Checked 28/10/2026
2023 protocol — exact entry-into-force datePublication date to be checked on Légifrance.To be verified

Which profile are you?

French residentworks in GenevaSwiss withholdingat sourceTreaty1966 + telework 2026French returncredit for Swiss tax
A Geneva salary and French residence

I am a cross-border worker

Is my Swiss salary taxed in France or in Switzerland? Eight cantons, Geneva, forms.

Scope this case

I telework from France

40% threshold, 10-day missions, employer obligations from 2026.

Scope this case

I run a Swiss company

Dividends, 35% withholding, effective management, VAT, AG or Sàrl.

Scope this case

I own property or an inheritance in Switzerland

Rents, capital gains, no inheritance treaty, credit for Swiss tax.

Scope this case

A worked example

Illustration only: assumptions are explicit and the figures are rounded.

Cas pratique

One salary, two cantons

Les faits

  • Employee earning CHF 120,000, 220 working days
  • Telework: 0 to 80 days (36.4%), or 110 days (50%)
  • Hypotheses: linear allocation, at most 45 overnight stays, commute under 3 hours

La question

Where is the salary taxed?

  1. Geneva, up to the 40% threshold: CHF 120,000 taxed in Geneva, French credit applies.
  2. Geneva, at 50% telework: CHF 60,000 in Geneva and CHF 60,000 taxable in France.
  3. Vaud (1983 agreement canton) below the threshold: salary taxed in France.
  4. Only the place of taxation changes in this example; the tax itself is not computed.

À retenir. Telework days now matter as much as the contract: employers must track them from 2026.

Illustrative case, not individual advice. See the French page for the full case and other examples.

Frequently asked questions

Is a French resident working in Switzerland taxed in France?
It depends on the canton and conditions: in the eight 1983-agreement cantons the salary is taxed in France under conditions; in Geneva and other cantons it is taxed at source in Switzerland with a French credit.
Is the 35% Swiss withholding on dividends final?
No. For a French resident the treaty caps the burden at 15%; the excess is reclaimed.
Do you give Swiss legal advice?
No. SFI covers the French side and the treaty, and coordinates Swiss-law points with a locally qualified professional.

Sources

Scope. SFI analyses your situation under French law and tax treaties and coordinates the Swiss law analysis with a locally qualified professional. SFI is neither a law firm nor an accounting firm; no tax saving is guaranteed; SFI does not claim any office abroad.

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