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frontaliers

What to declare, and when

For each person resident in France: name, date of birth, address in France, AVS number, year, total gross salary, telework rate (0% if none). The person receives a copy.

CantonPublished deadlineChannel
GenevaISeL, ELM-QST or paper
JuraSwissdec or the Jura form
VaudSwissdec ELM 5.3 or later, passerelle, or form 21051
AargauConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
Appenzell AusserrhodenConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
Appenzell InnerrhodenConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
Basel-LandschaftConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
Basel-StadtConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
BernConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
FribourgConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
GlarusConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
GraubündenConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
LucerneConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
NeuchâtelConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
NidwaldenConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
ObwaldenConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
SchaffhausenConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
SchwyzConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
SolothurnConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
St. GallenConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
ThurgauConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
TicinoConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
UriConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
ValaisConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
ZugConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form
ZurichConsult your cantonal administration. No date is shown here.Swissdec or the cantonal form

In Swissdec, do not enter days abroad as “days abroad”: the transmitted withholding-tax salary would be reduced instead of total gross (Vaud's warning).

After a summons, a fine of up to CHF 1,000, and up to CHF 10,000 in serious or repeat cases (art. 174 LIFD, art. 241 LI, art. 32 RIS).