{"id":47870,"date":"2026-08-25T18:55:17","date_gmt":"2026-08-25T16:55:17","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/?p=47870"},"modified":"2026-08-25T18:55:17","modified_gmt":"2026-08-25T16:55:17","slug":"relevant-tax-forms-relating-to-employees-of-a-company-in-switzerland-who-are-resident-in-germany","status":"publish","type":"post","link":"https:\/\/www.zulaufgmbh.ch\/en\/relevant-tax-forms-relating-to-employees-of-a-company-in-switzerland-who-are-resident-in-germany\/","title":{"rendered":"Relevant tax forms relating to employees of a company in Switzerland who are resident in Germany"},"content":{"rendered":"<p>I have the privilege of advising many clients on international tax matters. For such situations, the Protocol Amending the CH-D Double Taxation Agreement has been in force since 1 January 2026 and can be accessed at<a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/1972\/3075_3128_2910\/de#lvl_u38\"> https:\/\/www.fedlex.admin.ch\/eli\/cc\/1972\/3075_3128_2910\/de#lvl_u38<\/a>. In addition to clarifications regarding various terms relating to cross-border commuters for tax purposes and international weekly residents, a requirement to issue a certificate upon an employee\u2019s departure has been introduced for genuine cross-border commuters.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Genuine cross-border commuters for tax purposes<\/em><\/strong><\/p>\n<ul>\n<li>A certificate of residence (GRE-1 \/ GRE-2) must be submitted upon entry and annually thereafter. The relevant forms for private-sector companies are available at<a href=\"https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/Sb9Ofgpkg3np\/int-laender-de-dba-gre-1-abc-de.pdf\"> https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/Sb9Ofgpkg3np\/int-laender-de-dba-gre-1-abc-de.pdf<\/a>, whilst the GRE-4 form for cross-border commuters employed in the Swiss public sector can be found at<a href=\"https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/jFb63pFlHP1T\/int-laender-de-dba-gre-4-abc-de.pdf\"> https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/jFb63pFlHP1T\/int-laender-de-dba-gre-4-abc-de.pdf<\/a>. Provided the other conditions are met (usually daily return home, with work-related days of non-return falling below the threshold \u2013 for a 100% workload over the whole year, this is usually 60 days), withholding tax must be deducted at a rate of up to 4.5% or a fixed rate of 4.5%, depending on the canton<br \/>\n(Form to be submitted to the relevant withholding tax office; the employer is required to retain the form for at least ten years).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>The employee should be instructed to record work-related days of absence on an ongoing basis, providing the required details in accordance with the annex to GRE-3<a href=\"https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/zmLKm7s5cOSe\/int-laender-de-dba-gre-3-anlage-de.pdf\"> https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/zmLKm7s5cOSe\/int-laender-de-dba-gre-3-anlage-de.pdf<\/a>.<br \/>\n&#8211; Overnight stays away from home for work-related reasons<br \/>\n&#8211; Business trips without an overnight stay in countries outside Germany and Switzerland<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>If this employee leaves the company during the year, or if they have other employers in Switzerland and there are work-related non-return days for this period, the company must submit an annex to the GRE-3 form<a href=\"https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/zmLKm7s5cOSe\/int-laender-de-dba-gre-3-anlage-de.pdf\"> https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/zmLKm7s5cOSe\/int-laender-de-dba-gre-3-anlage-de.pdf<\/a> to the relevant withholding tax office.<br \/>\nAccording to information from various cantonal withholding tax offices, since the introduction of the provisions on 1 January 2026, virtually no such statements have been drawn up and submitted by employers.<br \/>\nIt should be noted, however, that the tax authorities may subsequently request such a statement in order to assess the work-related days of absence for the entire calendar year.<br \/>\nThe risk arises from withholding tax potentially being too low if the employer has failed to recognise the circumstances. This risk is higher in cantons where the employer is liable for the withholding tax difference than in cantons where the additional tax is levied directly on the taxable person.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>The complete GRE-3 form<a href=\"https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/ucCIN22Do9lh\/int-laender-de-dba-gre-3-abcd-de.pdf\"> https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/ucCIN22Do9lh\/int-laender-de-dba-gre-3-abcd-de.pdf<\/a>, including the annex, need only be submitted to the withholding tax authorities if the threshold for tolerated work-related days of absence is exceeded. Depending on the circumstances, this may already be the case at the time of leaving the company.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>If, in the case of a full-year employment relationship, the limit on work-related days of absence is exceeded, the entire GRE-3 form, including the annex, must be submitted to the authorities by 31 March of the following year the latest.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Depending on the canton, the shortfall in withholding tax is either charged to the employer, or the withholding tax authorities claim the underpaid withholding tax directly from the employee.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Non-genuine cross-border commuters and international weekly commuters for tax purposes<\/em><\/strong><\/p>\n<p>If the distance between the place of residence and the place of work makes a daily return unreasonable, or if no GRE-1\/GRE-2 or GRE-4 form is provided, the full withholding tax deduction must be applied (tariff code A, B, C or H).<\/p>\n<p>If the employee is not a senior executive (for the definition of a senior executive under a double taxation agreement, see: <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/news-mfa-social-security-and-telework-dtt-ch-d-memorandum-of-understanding-on-senior-executives\/\">https:\/\/www.zulaufgmbh.ch\/en\/news-mfa-social-security-and-telework-dtt-ch-d-memorandum-of-understanding-on-senior-executives\/<\/a> ), then all working days spent abroad, including those spent working from home, are not attributed to Switzerland.<\/p>\n<p>In this context, employees should be instructed to keep a calendar detailing on which days they worked in which country. In principle, the annex to the GRE-3 form can be used for this purpose, but it is not strictly necessary. Depending on the relevant tax office in Germany, this may lead to confusion.<\/p>\n<p>Different formats are used or tolerated depending on the canton. This calendar must be signed by both the employer and the employee. To date, neither the SSK (Swiss Tax Conference) nor the ESTV (Federal Tax Adninistration) has produced a template that could be used throughout Switzerland for this purpose.<\/p>\n<p>There are various ways in which working days spent abroad are treated for withholding tax purposes from a Swiss perspective.<\/p>\n<ul>\n<li>The employer makes the deduction on an ongoing basis in the payroll. Whilst this is complex, it would be the correct procedure from an employment law perspective.<\/li>\n<li>The employee applies to the relevant withholding tax office by 31 March of the following year the latest for a recalculation of the withholding tax.<\/li>\n<li>The employee can provide evidence of quasi-residency (at least 90 per cent of their worldwide income is earned in Switzerland) and apply for a retrospective ordinary tax assessment. However, in the case of regular working days abroad, this option is unlikely to apply.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>The salary statement is the official document certifying the withholding tax deducted by the employer (item 12 of the salary statement).<\/p>\n<p>There is also form GRE-5, \u2018Certificate of residence for the surviving dependants of cross-border workers formerly employed in the Swiss public sector\u2019. I will not go into further detail on this:\u00a0 <a href=\"https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/6XQJL7fo6sGZ\/int-laender-de-dba-gre-5-abc-de.pdf\">https:\/\/www.estv.admin.ch\/dam\/de\/sd-web\/6XQJL7fo6sGZ\/int-laender-de-dba-gre-5-abc-de.pdf<\/a> .<\/p>\n<p>&nbsp;<\/p>\n<p>What challenges do companies face?<\/p>\n<ul>\n<li>Clarifying who is, and who is not, a genuine cross-border commuter for tax purposes.<\/li>\n<li>Correct calculation of work-related days not worked, provided that the employee is not working a 100 per cent workload, or that the whole year cannot be taken into account, or that the employee is on leave of absence.<\/li>\n<li>The correct use of the forms depending on the specific circumstances<\/li>\n<li>Exclusion of foreign working days from the payroll, depending on the circumstances.<\/li>\n<li>Calculation of withholding tax in the case of severance payments covering several years, where the status has changed between a genuine and a non-genuine cross-border commuter for tax purposes during that period.<\/li>\n<li>Different procedures in the various cantons<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>What challenges do employees face?<\/p>\n<ul>\n<li>Accurate information for the tax authorities in the country of residence regarding taxation in Switzerland and the working days in Germany to be taken into account, depending on your tax status.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li>Making the most of opportunities to claim a refund of withholding tax in Switzerland at the appropriate time.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Conclusion:<\/p>\n<p>Without in-depth knowledge of the regulations \u2013 in particular the clarifications and changes introduced since 1 January 2026 \u2013 correct withholding tax compliance cannot be guaranteed in every case.<\/p>\n<p>Without records of when and where the employee has worked, the employer is left in the dark. The assumption that this is solely the employee\u2019s responsibility is incorrect for a variety of reasons.<\/p>\n<p>In addition to tax regulations, other provisions must be considered (social security contributions, employment law requirements, etc.).<\/p>\n<p>Depending on the employee\u2019s country of residence, there are very different regulations which must be fully understood in detail to calculate withholding tax correctly.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>These regulations are explained in various seminars.<\/p>\n<p>&nbsp;<\/p>\n<p>Repeat session in German: <strong>Employees from Germany, with and without remote working, including the latest updates \u2013 change log <\/strong>dated 27 October 2026, from 12 noon to 2 pm<\/p>\n<p>&nbsp;<\/p>\n<p>Link to further details of the seminars in German:<a href=\"https:\/\/www.zulaufgmbh.ch\/veranstaltungen-workshops\/\"> https:\/\/www.zulaufgmbh.ch\/veranstaltungen-workshops\/<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>I have the privilege of advising many clients on international tax matters. For such situations, the Protocol Amending the CH-D Double Taxation Agreement has been in force since 1 January 2026 and can be accessed at https:\/\/www.fedlex.admin.ch\/eli\/cc\/1972\/3075_3128_2910\/de#lvl_u38. In addition to clarifications regarding various terms relating to cross-border commuters for tax purposes and international weekly residents, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":46212,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[48,36,123],"tags":[333,58,455,188,191,301,52,49],"class_list":["post-47870","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-social-security-2","category-tax-at-source","category-taxes","tag-cross-border-commuter","tag-employer-taxes","tag-foreign-working-days","tag-germany","tag-non-return-days","tag-switzerland","tag-tax-at-source","tag-taxes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Relevant tax forms relating to employees of a company in Switzerland who are resident in Germany - Zulauf Consulting &amp; Trading GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zulaufgmbh.ch\/en\/relevant-tax-forms-relating-to-employees-of-a-company-in-switzerland-who-are-resident-in-germany\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Relevant tax forms relating to employees of a company in Switzerland who are resident in Germany - Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"I have the privilege of advising many clients on international tax matters. For such situations, the Protocol Amending the CH-D Double Taxation Agreement has been in force since 1 January 2026 and can be accessed at https:\/\/www.fedlex.admin.ch\/eli\/cc\/1972\/3075_3128_2910\/de#lvl_u38. 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