The protocol amending the double taxation agreement (DTA) between Switzerland and Germany entered into force on 27 November 2025. With a few exceptions, most of the amendments will apply from 1 January 2026.
With the protocol, various changes in requirements are adapted and it contains provisions that improve legal certainty.
The various clarifications in connection with dependent, cross-border employment are helpful for companies that have employees residing in Germany.
The adjustments around dependent employment (Art. 15 and 15a) are in particular:
- Working days are allocated (non-genuine cross-border commuters and international weekly residents without senior executives) according to the actual working days
- Details regarding the right to tax continued salary payments during leave and the impact on the calculation of non-return days
- Provisions for compensation for non-competition clauses and severance payments
- Selective adjustment of the definition of cross-border commuters
- Priority for artists and athletes over the Public Service
- Cancellation of the special regulation in the Public Service and further distinctions, e.g. retirement pensions
- Differentiation matters regarding the cross-border commuter regulation according to the preponderance consideration of service provision over the last five years
- Obligation to declare non-return days upon termination of employment with the appendix to GRE-3
Companies with cross-border commuters and international weekly residents from Germany should familiarise themselves with these provisions.
In the seminar on 15 January 2026 from 10:00 to 11:30 a.m., I will explain the fundamentals and the changes (seminar in German)
Register here:
https://www.zulaufgmbh.ch/kurse/mitarbeitende-aus-deutschland-mit-und-ohne-telearbeit-inkl-aktualitaet-aenderungsprotokoll/
