Case Study: Cross-Border Commuter From Germany

Facts of the Case

A German citizen residing in Konstanz (Germany) is employed by AB Service AG, headquartered in Zurich (Switzerland), as a service technician. He will carry out most of his work in neighboring countries. This constitutes a so-called cross-border employment relationship.

Living and Family Situation

• The employee lives in Konstanz, Germany, with his wife and their two children.
• His wife is not employed.
• The children (aged 16 and 18) still live in the same household with the employee.

Work Situation

• AB Service AG, based in Zurich, is the employer.
• The employee commutes daily from Konstanz to Zurich, i.e., he crosses the border to work in Switzerland every day and returns to Germany in the evening.