Social security, money and taxes


If your place of residence is in Switzerland or you are a foreigner and have a limited residence permit, you must ensure that you have health and accident insurance in Switzerland. This statutory obligation must be fulfilled within three months of taking up residence in Switzerland or birth: compulsory insurance

Exemption from compulsory health insurance
Some may be granted exemption from the statutory insurance obligation in Switzerland on the basis of their health insurance in their country of residence.

Home contents insurance and personal liability insurance are not required by law but are recommended. If you enter “comparison services” in your online search engine you will find a number of insurance providers.


In Switzerland, taxes are levied at three different levels: the Confederation, cantons and communes. Persons who have their fiscal residence in Basel-Stadt are bound to pay taxes and need to complete a tax declaration every year: tax authorities of the Canton of Basel-Stadt

An exception applies to foreign nationals who have their fiscal residence in the Canton of Basel-Stadt but do not hold a permanent residence permit (permit C). They are subject to withholding tax for their earnings from employment as an employee: Information about withholding tax

Cross-border commuters

For cross-border issues, please contact the INFOBEST PALMRAIN information centre.