Calculate your net salary as a cross-border commuter to Switzerland online

The free gross-to-net calculator for cross-border commuters to Switzerland who live in Germany. With a full calculation of all taxes in Germany and Switzerland!

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  • Calculates all taxes for Switzerland and Germany
  • Entirely online
  • Including the health insurance contribution
  • Completely free, result within minutes

How does the net salary calculation for cross-border commuters in Switzerland work?

At first glance, calculating the net salary for German cross-border commuters who work, or want to work, in Switzerland looks highly complex. Our net salary calculator is designed so that a few details are enough to give you a detailed and reliable overview of all salary deductions in Switzerland and Germany within minutes:

  • Enter your gross monthly income, federal state of residence and tax class
  • Add details on marital status, children and church tax
  • State your cross-border commuter status
  • Enter your name and e-mail address and start the calculation
  • Enter the four-digit PIN from the e-mail – or simply click the link it contains
  • View the result online straight away and download it as a PDF if you wish

Calculate your net salary as a cross-border commuter online now

Net salary in seconds

CHF

Free and non-binding · The remaining details follow in the next step

lohncomputer Net salary calculation

Your monthly net salary approx.

4'873.04 CHF

about 5'092.33 EUR

Gross earnings 7'800.00 CHF
Deductions Switzerland - 1'455.72 CHF
Deductions Germany - 1'471.24 CHF

Sample calculation · You also receive your result as a PDF

Tips and tricks for cross-border commuters

Claim your commute in your tax return:

Depending on how far away your place of work in Switzerland is, you cover a fair number of kilometres every day. Do not forget to claim the daily commute in your German tax return.

The right bank for cross-border commuters:

Do not open the bank account you will often need as a commuter in Switzerland with just any bank. Take the time to compare the offers, because the fees vary considerably. Some banks are commuter-friendly; others do not count commuters among their target customers and charge correspondingly high fees.

Well insured in case of illness:

As a cross-border commuter you can choose whether to join a health insurer in Switzerland or stay insured in Germany. A combination of the two is also possible and very common. Look into this early, because once you take up your job in Switzerland you have only three months to decide. After that you are "compulsorily insured" at your place of work. You will find more information on the complex subject of health insurance here.

Saving tax as a cross-border commuter:

As a commuter you continue to pay your tax in Germany. A high salary can drive your tax bill up quickly. Take the opportunity to save a good deal of tax by taking out a direct insurance policy through your employer. That way you not only save tax but also provide for your old age at the same time. Contributions of up to around EUR 8,100 a year (as at 2026) can be claimed in full for tax purposes. You will find more information on the three-pillar system and retirement provision in Switzerland here.

Swiss tax rates for certain occupational groups:

One clause of the double taxation agreement between Switzerland and Germany can be very interesting for certain occupational groups: it states that commuters who, for professional reasons, cannot spend the night at their German residence on more than 60 days a year pay tax on their entire salary in Switzerland. That way you benefit from the considerably lower Swiss tax rates without having your official residence in Switzerland.

Frequently asked questions

  • You combine a comparatively high salary with a low cost of living.
  • Support for families is considerably more attractive in Germany, because Switzerland has no parental leave. After maternity leave, mothers return to work or, if they want to stay at home longer, have to give up their job and receive no financial support from the state whatsoever. As a father it is therefore advisable to work in Switzerland and earn well, but to live with the family in Germany. And if the mother worked in Germany before the birth, she benefits from state-supported parental leave.
  • Not to be overlooked is the Swiss pension system, which often puts considerably more money into your retirement pocket than the German one. The statutory Swiss pension can also be topped up through the employer with a direct insurance policy - which is even tax-deductible in Germany. After their working life, former cross-border commuters can enjoy a higher standard of living in Germany - provided they worked in Switzerland for a number of years.

To be able to work in Switzerland you need a cross-border commuter permit. It is your employer's job to apply for it at the responsible cantonal office in Switzerland. Commuters receive a G permit, which is valid for 5 years in the case of permanent employment.

Cross-border commuters are liable to tax at their place of residence, that is in Germany. Switzerland and Germany have a double taxation agreement in place. The Swiss employer does deduct 4.5 per cent withholding tax from your gross salary, but this can be credited in Germany. 

A high salary can be a reason to turn your back on Germany. In most cases the considerably higher German tax rates cannot compete with the more favourable Swiss ones, where the average rate is around 12 per cent. Single commuters in particular benefit from moving to Switzerland, because the tax advantages can be enormous. Once you have a family, the picture looks different.

Families with small children should think a move to Switzerland through carefully. The high cost of living eats into the tax savings. Childcare up to kindergarten age in particular is very expensive in Switzerland. On top of that, Switzerland has no parental leave and requires mothers to return to work after 14 weeks of maternity leave. 

Until you turn 20 you are legally entitled to 5 weeks of holiday, after that to 4. Some employers are generous and grant their staff 5 or more weeks a year even beyond the age of 20. Some Swiss employers also grant long-serving employees more holiday than the law provides for. 

Unemployment is unpleasant, but in Switzerland it is no cause for financial worry either, because you are insured. The condition is that you have worked in Switzerland for at least 6 months by then. You receive the benefits from the employment agency in Germany. Should you be dismissed, you must register as a jobseeker in person with the employment agency within three days in order to claim unemployment benefit. The Swiss unemployment fund issues form "PD U1", which you present to the employment agency in Germany as proof of your period of employment in Switzerland. If you are insured for health care in Switzerland, you must deregister there and join a German health insurer in Germany.

For cross-border commuters the agreement splits the tax: Switzerland may deduct at most 4.5 per cent of gross salary as withholding tax, the salary is taxed in Germany, and the 4.5 per cent is credited against income tax there (Art. 15a of the agreement). The condition is the certificate of residence Gre-1 from your German tax office, which you give to your employer; without it the employer deducts the full Swiss rate. Since 2026 you count as a cross-border commuter if you commute on at least 20 per cent of the agreed working days. If you do not return home for work reasons on more than 60 working days a year, you lose the status: Switzerland then taxes the salary in full, and Germany exempts it subject to progression.

With the certificate of residence Gre-1: your German tax office issues it, you give it to your Swiss employer, and the withholding tax in 2026 is then capped at 4.5 per cent. In your German tax return you declare the withholding tax deducted in Switzerland, and the tax office credits it against your income tax. The certificate is valid for one year and is issued for the following year without a new application. If you do not return home for work reasons on more than 60 working days, your employer certifies this on form Gre-3.

Under Art. 15(2) of the double taxation agreement, your salary remains taxable in your country of residence if you spend no more than 183 days in a calendar year in the other country, your employer is not based there and the salary is not borne by a permanent establishment there. This mainly concerns short postings, for example when a German employer sends you to Switzerland for a few months. The rule does not apply to cross-border commuters with a Swiss employer: for them, Art. 15a also splits the tax in 2026, with at most 4.5 per cent withholding tax and the certificate of residence Gre-1.

In Switzerland a cross-border commuter with a certificate of residence pays at most 4.5 per cent withholding tax, and in Germany income tax at their personal rate, against which the 4.5 per cent is credited. On balance they pay German tax, part of which is already deducted in Switzerland. On a gross salary of CHF 8,000, our calculator puts this at around EUR 2,033 a month in 2026 for a single person in tax class I; a resident in Zurich pays CHF 693 withholding tax on the same salary. Your own case is worked out by the net salary calculator for cross-border commuters.

The German income tax return for 2025 is due by 31 July 2026, or by 1 March 2027 with a tax adviser or an income tax assistance association. For 2024 the deadlines were 31 July 2025 and, for advised cases, 30 April 2026. Cross-border commuters must file a return every year; in it you declare the Swiss withholding tax so that the tax office credits it. In Switzerland, the 4.5 per cent deduction usually settles everything for genuine cross-border commuters with a certificate of residence; they are taxed at their place of residence in Germany.

Which deductions does a cross-border commuter
have in Switzerland?

These deductions come off the gross salary before the net salary remains.
How high they are depends on salary, marital status, children and the company contract.

Deductions in Switzerland Contribution
OASI (old-age and survivors' insurance)The commuter and their employer each pay a contribution of 5.3 % of the salary earned in Switzerland into the OASI. 5.3 %
NBU (non-occupational accident insurance)The employer covers occupational accident insurance, while the employee bears the premiums for non-occupational accidents. The commuter's share is currently 1.086% - 1.99% and varies by occupation. depends on the company
ALV (unemployment insurance)Up to an annual income of CHF 148,200 the contributions are shared equally between the commuter and the employer. On salary components above that, no ALV contributions have been due since 2023. 1.1 %
KTG (daily sickness benefits insurance)The employer takes out daily sickness benefits insurance for the employee. The contribution is around 1% of gross income, depending on the company agreement. depends on the contract
Pension fundPension fund contributions vary according to age at entry, gender, the individual company contract and what is known as the coordinated salary. As a rule the contribution is shared equally between the commuter and the employer. depends on the contract
Withholding taxIn Switzerland the cross-border commuter pays a flat 4.5% withholding tax. 4.5 %
Deductions in Germany Contribution
Income taxThe tax paid at the place of residence in Germany falls due quarterly in advance, on 10 March, 10 June, 10 September and 10 December. German tax rate
Offsetting of withholding taxUnder the double taxation agreement, Germany deducts the 4.5% Swiss withholding tax already retained from the advance tax payments in Germany. -4.5 %
Health insurance (non-binding assumption)In principle there is an obligation to insure in Switzerland. There are, however, numerous exceptions - we work out the most favourable amount for you. depends on the insurer
  • What it adds up to in your case depends on salary, marital status, children and the company contract. The calculator on this page works out your net salary using the current rates.
  • The official tax-office rate applies to the CHF/EUR conversion. For 2025 this is EUR 106.50 per CHF 100; the rate for 2026 is not set until the end of the year.
  • Work-related expenses such as travel from home to the workplace are not taken into account

Please note that lohncomputer does not provide tax advice of any kind. Your net salary calculation is without obligation and may differ from your actual payslip.

Calculate your personal net salary now!

Work out your personal net salary as a cross-border commuter to Switzerland
in just a few minutes - entirely without obligation and, of course, free of charge.

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About lohncomputer

Our free service is aimed at european citizens who are moving to Switzerland or already have moved and have a permanent residency in Switzerland. Commuters are also taken into account by our calculator. You can find further information in our dictionary in the area "Knowledge".

Swiss nationals have to pay their taxes once a year to the responsible fiscal authority. As an immigrant you are obliged to do this every month.

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