As a cross-border commuter, you don’t work in the country you live in. In my case, I live in Germany, but my workplace is in Switzerland. Thanks to the expiration of the COVID-19 exception, I now have to spend over 50% of my working hours in Switzerland. At least that’s better than the 25% rule from before Corona. But hey, I have cross-border commuter status, which is sometimes an advantage, sometimes a disadvantage.

It’s definitely a disadvantage when it comes to customs. Even though I spend more than half of my working time in Switzerland, German customs is of the opinion that I’m not allowed to shop there. Or at least, not bring my purchases back to Germany. While I can bring goods up to €300 on a purely private border crossing, on my way home from work, I can only bring a maximum of €90, of which no more than €30 can be groceries. Thanks to an agreement, no customs duties are charged on amounts over this, but the value-added tax must be paid. This means you pay VAT twice, as the VAT paid in Switzerland is very difficult to get back. So, if I want to buy groceries in Switzerland, I have to quickly go home and then back to Switzerland. Only then is it considered a private and not a professional border crossing.

For consumables that I use up in Germany, I can almost understand this. But it gets more amusing with movable items that are not consumed. For example, if I buy a smartphone in Switzerland, luckily no customs duties are due here either. But even though I use the device a lot in Switzerland, German VAT would be payable. For a €799 phone, you’ve already paid 7.7% VAT in Switzerland, which is €61.52. But German customs then adds the German VAT of 19% on top of the €799, making the device cost €950.81, which is €151.81 more. Or almost €62 more than in Germany.

I work in Switzerland and earn my salary there. But I’m not allowed to spend it there. It seems Germany wants to ensure that I bring the money from Switzerland into Germany no matter what. On top of the income taxes and the taxes on all other expenses I already have in Germany. And as a cross-border commuter, I have it extra tough. I just think it’s ridiculous, but oh well. I don’t make the laws, and someone must have had some reason for it. Whatever that may be.