Frontier workers

Frontier Workers Frontier Workers are individuals who live in one country but regularly commute across the border to work in another country. They typically maintain their residence in their home country while being employed in the neighboring country, creating special considerations for taxation, social security contributions, and employment benefits. Many countries enter into bilateral agreements or Double Taxation Avoidance Agreements (DTAAs) to determine which country has the right to tax their income, avoid double taxation, and coordinate social security obligations for frontier workers.

Example: A person residing in France works daily in Switzerland. Under the France–Switzerland agreement, their income is taxed primarily in Switzerland, with mechanisms to prevent double taxation in France