Average tax rates (single,no children) Austria 32.80% Coffee & Consulting: Successful Employment for Cross-Border Commuters COPYRIGHT © CONVINUS Italy 31.40% Germany 39.70% Switzerland 17.40% France 28.70%
“Real” Cross border tax regulation Double tax treaty between Switzerland and Employment country Residence country Germany Tax at source: 4.5% Taxation (With credit) France Italy Austria Liechtenstein (Exception: Genva) Taxation None Taxation (Exception: Genva) Taxation Taxation Taxation Coffee & Consulting: Successful Employment for Cross-Border Commuters COPYRIGHT © CONVINUS
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