Working in Basel while living in France
From Saint-Louis, Mulhouse or southern Alsace, many cross-border workers work in Basel. In both Basel cantons, you pay your taxes in France. Here are the steps.
- Your salary is taxed in France, not in Switzerland.
- Every year, give your employer form 2041-AS, signed by your tax office.
- Health insurance and G permit: same rules as in Geneva.
Your taxes: in France, not in Switzerland
Basel-City and Basel-Country apply the 1983 Franco-Swiss agreement. Your salary is taxed only in France. France pays Switzerland 4.5% of cross-border workers' gross salaries, at no extra cost to you.
The steps, one by one
- Fill in form 2041-AS (certificate of tax residence), sections I to III.
- Have it signed by your French tax office (section IV).
- Give it to your employer before your first day of work, then every year before 1 January. Your employer sends it to the canton.
- In the following years, you receive a pre-filled form (2041-ASK) if you attach your Swiss salary certificate to your income tax return.
- Declare your salary in France on annex 2047-SUISSE. For 2025 income, the pre-filled conversion rate is 1 CHF = 1.07 €.
The conditions to meet
- Return home every day. Up to 45 nights a year in Switzerland are allowed for full-time work.
- Remote work: 40% maximum of your working time.
- Exception: people with Swiss nationality employed by a Swiss public employer are not covered by the agreement.
Health insurance and G permit
The rules are the same as in Geneva: 3 months to choose between Swiss and French health insurance, and the choice is final. The G permit is requested by your employer and is valid for all of Switzerland. See our health insurance and G permit guides.
Getting to work
| Means of transport | Route |
|---|---|
| Train | TER Mulhouse - Saint-Louis - Basel |
| Tram | Line 3, from Saint-Louis station to Basel, about 4 trams an hour on weekdays |
| Bus | Distribus lines 603, 604 and 608 |
| Car and train | Park and ride with 738 spaces at Saint-Louis station |
How many cross-border workers?
About 25,600 cross-border workers worked in the canton of Basel-Country at the end of 2024, 57% of whom lived in France.
Frequently asked questions
Where do you pay tax when you work in Basel?
In France, in both Basel-City and Basel-Country. You must give form 2041-AS to your employer every year.
Who should I contact in Basel-City about withholding tax?
The Basel-City tax administration (Steuerverwaltung), Fischmarkt 10 in Basel, on +41 61 267 46 46 or at quellensteuer@bs.ch.
Sources: Canton of Basel-City, 2026 withholding tax information sheet; Canton of Basel-Country, labour market statistics; Swiss Confederation, remote work agreement