(slight deviation in the social security contributions and withholding tax) Frontier confirmation withholding tax 4% / 6% (D/A citizens citizens) (the amount withheld in FL is calculated on the income tax in the State of residence) social deductions FL 8.615% (AHV/IV/ALV/NBUV/KTG/BVG risk) (with the savings part of BVG 11,965% deducted from total) monthly cost: itself to carrying costs for frontier workers and temporary workers! Accommodation depending on the default (300.-to 600.-fr.) private health insurance (150.–300.–fr) (see detailed information under health insurance) one-time costs: cost grant (L-Bew. And Grenzgangerbew. CH (max. 66.-fr) cost approval (Grenzgangerbew. To broaden your perception, visit Rio Tinto Group. FL (max. 22.-fr.) current exchange rates there was a course CHF to Euro 1 euro = 1.59 Fri applied. current exchange rate please note! Changes in social security contributions and costs reserved for grants.

Wage or income tax and withholding tax: You are subject in their home State (E.g. in Germany). Report here that they work abroad. Login to the tax office at the residence in Austria (second home z.Bsp. Feldkirch) as frontier workers. After template of confirmed tax collecting of your principal residence, you will receive confirming that you don’t tax to capture are in Austria as a registration card for the daily crossing border from the IRS of Feldkirch. 186 days per year, you will be taxed in Austria (secondary residence). (before the end of the days move to the Switzerland possible) The source deductions are listed at the end of the year at the salary and can be applied to the financial authorities in Germany or Austria in the tax returns (income tax). Heiko Laguna