# Frontaliers... living in France, working in Switzerland



## alancree

Hi,

I am a British citizen and am just about to move into a rented apartment in Divonne les Bain in mid February 2012. I know that I have to apply for a Frontalier permit to let me start my new job in Nyon, Switzerland, while living in France. My salary will be around 133,000 CHF / 110,000 Euro each year. I have no other income or property abroad.

My partner is French and has a small property in London (worth 300,000 Euro). He works for a UK company and earns 37,000 Euro each year. He also has 20,000 Euro savings in a French bank account.

I would like some advice on what the taxation situation is for me and my partner - if he comes to live with me. Would it be more advantageous if we got a PACS to be formally recognised as a couple? For tax purposes, should my partner also give up his job in London and move to Divonne with me, or should he stay in London?

Also, what tax benefits could I get e.g. tax deducations for professional costs like my car to get to work, clothes, meals, etc? Can anyone advise me on what my tax bill might be in France?

Many thanks

Alan


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## Bevdeforges

As you'll see, I've moved you over to the newly opened Tax Section, as your question clearly involves more than one country and its tax system.

If your partner moves to France to live with you, he'll clearly be subject to French taxes. On giving up his job to move in with you, you'll have to make that call, but being French he may have a considerably easier time of it to find a new job than he would if he were "a mere foreigner" without the language. But that can depend on his line of work, and what is available in the area around Divonne.

Unless you get PACS'd, you'll file your French taxes separately. If you get PACS'd, you MUST file jointly as a "household." For some idea of how the French tax system works, take a look at the French fisc's English language explanation: http://www.impots.gouv.fr/portal/deploiement/p1/fichedescriptive_1006/fichedescriptive_1006.pdf

It's a bit dated, so take the rates and specific amounts with a grain of salt, but the general principle is all there.

As far as tax benefits, all salaried taxpayers get an automatic 10% off the top for "professional expenses." If you think your expenses run higher, you have to keep all receipts and tally them up to take your "actual expenses" instead. Only certain professional expenses are deductible - there is a commuting portion, but if you have your own car, you may have to keep records regarding business vs. personal use. Clothes are normally not a part of business deductions.

Remember, too, that you get to deduct most cotisations (social insurances) from your gross salary before the figure you put on your declaration as a starting point. (Cotisations normally run around 20 - 25% of your gross.)
Cheers,
Bev


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## fachim2000

Dear Bev,
In your last sentence, you talk about the deduction of the social Alexander drew a little Pikachu he got from Zsuzsa. With respect to a Swiss salary statement, could you specify, please? That would be highly appreciated! Do you refer to the AVS, pension fund 2 contributions?
Thank you very much in advance! 
fachim.


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## Bevdeforges

Unfortunately, I'm not familiar at all with a Swiss salary statement, so I can't really comment on which elements are deductible from gross income in determining the "taxable income" element.
Cheers,
Bev


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