The Fondue Guide

The Fondue Guide for Immigrants

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In the cold season there is nothing better in Switzerland than to invite a few friends and enjoy a fine cheese fondue in convivial company. With this Fondue Guide you will learn the most important technical terms and rules of conduct in no time at all. To round off the tour, I will also present you with the most popular fondue mixtures.

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60-day rule

The 60-day rule explained simply

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Cross-border commuters, who work in Switzerland are normally taxed in their country of residence. In Switzerland, only a reduced withholding tax rate is paid, which is credited against the income tax return in the country of residence. An exception is the 60-day rule between Switzerland and Germany: Cross-border commuters who cannot return to their place of residence for more than 60 days for professional reasons are taxed at the place where the work is physically performed, i.e. in Switzerland. In tax terms, this is naturally attractive in the case of Switzerland. In the following I will explain what counts for the calculation of the 60 days and how to proceed.

Read more: The 60-day rule explained simply