French resident remote-working from Switzerland, French worker commuting to Geneva, expat on a long assignment: multi-country payroll demands rigour and tax treaty awareness. Illizeo covers the main cases with its CH/FR/BE/LU connectors.
Cases and rules #
| Profile | Payroll country | Specificity |
|---|---|---|
| FR resident → CH (Geneva) | CH | CH taxation (Geneva) + CH contributions. Possible FR tax agreement. |
| FR resident → CH (Vaud, Berne) | FR | FR taxation + CH contributions (FR/CH retro) |
| Posting < 24 months | Origin country | Origin social regime via A1 |
| Dual employer (CH-FR) | Per contracts | Pro-rata contributions each country |
| Expat > 24 months | Host country | Full switch to host country |
Step-by-step #
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Identify payroll country #
Main workplace + residence + nationality = rule. Payroll expert helps with edge cases.
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Configure the profile #
Set country/canton, contract type, cross-border status, applicable tax treaty.
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Activate the right payroll engine #
Illizeo applies the country’s payroll engine: rates, contributions, filings.
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Verify withholding tax #
FR: PAS rate applied if relevant. CH: source tax for permit B/C/Cross-border.
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Issue A1 certificate if posted #
Request directly in Illizeo: form generation and submission to the relevant fund.
FAQ #
Cross-border remote work?
Franco-Swiss 2023 agreement: 40% remote max without regime change. Beyond, possible switch in tax country.
Mid-year change?
Illizeo applies a pro-rata calculation with catch-up on the switch month payslip.
Expats in Asia / US?
Outside CH/FR/BE/LU, partnership with an EOR (Deel, Remote, Velocity Global). Illizeo orchestrates.
Multi-country GDPR compliance?
Data hosted in Switzerland for CH tenant, in France for FR tenant. No transfer outside EU/Switzerland.
