Frontalier Hub France-Switzerland

Health Insurance: LAMal vs CMU

As a cross-border worker in Switzerland, you must choose between Swiss health insurance (LAMal — Loi fédérale sur l'assurance-maladie) and French health insurance (CMU/PUMa — Protection Universelle Maladie). You have 3 months from the start of your Swiss employment to exercise your right of option (droit d'option). This choice is generally irrevocable for the entire duration of your cross-border activity. LAMal typically has higher premiums but lower deductibles and broader Swiss coverage. CMU contributions are income-based (around 8% of fiscal reference income), which may be cheaper for lower incomes but more expensive for higher earners.

Taxation: Where Do You Pay?

Your taxation depends on your canton of employment. Geneva applies tax at source (impôt à la source) in Switzerland — the tax is deducted directly from your salary. You may qualify for quasi-resident status if at least 90% of your worldwide income is earned in Geneva, allowing you to claim deductions similar to Swiss residents. For most other cantons (Vaud, Valais, Neuchâtel, Jura, Berne, Bâle-Ville, Bâle-Campagne, Soleure), the Franco-Swiss agreement of 11 April 1983 applies: 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, Switzerland pays first as the country of employment. If French rates are higher for your family composition, the French CAF may pay a differential supplement (complément différentiel). You must apply to the CAF with proof of your Swiss benefits to receive this top-up.

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.