Updated: 3 November 2026
In brief: From 1 January 2027, a new federal act lets Swiss tax authorities exchange salary data of cross-border workers automatically with France and Italy. The data are used only for taxation. Banks, lenders and credit brokers get no access to them. For a loan application, what counts remains your own documents and the affordability check required by Swiss law.
What changes with the salary data exchange from 1 January 2027?
On 19 August 2026 the Federal Council decided to bring the Federal Act on the International Automatic Exchange of Information on Salary Data into force on 1 January 2027 (admin.ch 19.08.2026). The Federal Assembly adopted it on 19 December 2025, and no referendum was taken. An ordinance on how cantonal tax authorities log in to the salary data held by the Federal Tax Administration (FTA) enters into force on the same day.
The act has no official English abbreviation. In German it is called AIALG, in French LEADS and in Italian LSADS. In this article we simply call it «the Act».
The Act does not create new tax rules. It is the Swiss legal basis for two agreements that already exist:
- the agreement with Italy on the taxation of cross-border workers, signed in December 2020 and applicable since 1 January 2024;
- the additional agreement with France on the taxation of remote work, signed in June 2023 and applicable since 1 January 2026.
Both agreements provide for an automatic and reciprocal exchange of the information needed for taxation. The Act sets out how this works inside Switzerland, in particular between the cantonal tax authorities and the FTA (admin.ch 19.08.2026).
Which salary data are reported?
The content depends on the country. The Federal Council’s dispatch on the Act lists the data for each agreement (dispatch FF 2025 1656, Fedlex, status May 2025).
Cross-border workers living in France
Switzerland reports, for each employee who lives in France and works for an employer in Switzerland:
- name, first name, date of birth and postcode of residence (plus other identifying details if available);
- the calendar year in which the income was earned;
- the number of days or the percentage of remote work;
- the total gross salary.
This applies to all cantons. The data pass through the FTA, which sends them to the French tax authority by 30 November of the year after the salary was paid. The cantons must deliver them to the FTA by 30 September.
Cross-border workers living in Italy
For cross-border workers living in Italy, the data include name, date of birth, address, tax identification number, gross salary, compulsory social contributions, withholding tax deducted and the employer’s details. The deadline is 20 March of the following year. The tax authorities of the cantons concerned (Grisons, Ticino and Valais) send the data directly to Italy.
When does the first exchange take place?
For France, the dispatch states that the entry into force on 1 January 2027 allows the first exchange in 2027 for the year 2026 (dispatch FF 2025 1656). In practice, salaries and remote-work days of 2026 will be reported to France in autumn 2027.
Who is affected and who is not?
The Act matters for people whose home and workplace are in different countries:
- Residents of France working for an employer in Switzerland, including those who work part of the week from home. Exceptions exist for some public-sector employees with Swiss nationality.
- Residents of Italy working in Switzerland as cross-border workers.
- Swiss employers of these staff. Each year they must send a salary data certificate for the employees concerned to the cantonal withholding tax authority and inform these employees about the exchange (dispatch FF 2025 1656).
Not affected at present: cross-border workers living in Germany or Austria. The Act only applies where an international agreement provides for the exchange, and today these are the agreements with France and Italy (admin.ch 19.08.2026).
Two rules from the agreements are useful to know, because they explain why remote-work days are reported:
- France: remote work from France of up to 40% of working time per calendar year remains taxable in Switzerland. Above this limit, the salary is split between the two countries from the first day of remote work (additional agreement, Art. 10, Fedlex).
- Italy: for «new» cross-border workers who started after 17 July 2023, Switzerland keeps 80% of the withholding tax and Italy also taxes the income, with double taxation avoided. Those who worked in Grisons, Ticino or Valais between 31 December 2018 and 17 July 2023 remain taxed only in Switzerland under a transitional rule (SIF, 19.07.2023).
Working in Geneva and taxed at source? The [quasi-resident status](/en/la-situation-de-quasi-resident-en-suisse-quoi-comment-pour-qui/) is a separate topic and is not changed by the Act.
Is this the same as the automatic exchange of bank account information?
No. Since 2017 Swiss financial institutions have collected data on financial accounts of foreign tax residents, and the first exchange took place in 2018 (FTA, AEOI). That system concerns bank and custody accounts and is run by the financial institutions. The salary data exchange is a separate system: it concerns employment income, the data come from employers and it currently covers only France and Italy.
Do banks or lenders receive your salary data?
No. The Act governs an exchange between tax authorities. According to the dispatch, data received may only be disclosed to persons and authorities involved in assessing or collecting these taxes, in related proceedings or in their supervision, and only FTA staff may access the information system dispatch FF 2025 1656.
Banks, consumer credit providers and credit brokers such as MultiCredit therefore have no access to these data. The Act is also not a credit database. It does not replace the Central Office for Credit Information (ZEK), the Consumer Credit Information Office (IKO) or credit agencies such as CRIF, and it does not introduce a Swiss credit score.
What does this mean for a loan application as a cross-border worker?
The Act does not change how a loan application is assessed. Under the Consumer Credit Act, a lender must check whether you can repay the loan without touching the part of your income that cannot be seized. In this calculation it must take into account, among other things, your actual rent, the taxes due according to the withholding tax table and your obligations registered with the IKO Consumer Credit Act, Art. 28, Fedlex. This applied before 2027 and continues to apply.
What helps is the same as before: documents that are complete and consistent with each other. Depending on your situation, a lender may ask for:
- your salary certificate and recent payslips;
- your employment contract;
- your G permit or other residence and work permit;
- bank statements;
- information on existing loans or leasing contracts.
A difference between documents does not automatically lead to a refusal. Bonuses, overtime, commissions, a new job or the difference between gross, net and taxable income are common reasons. Explain such points in your application from the start.
If your tax situation changes, your net income can change too, for example if you work remotely from France for more than 40% of the year or if you are a new cross-border worker from Italy. Clarify this with your employer or tax office before you plan a loan.
Note for Münür: Do MultiCredit’s partners take into account taxes in the country of residence (France or Italy) in addition to the Swiss withholding tax table, for example for remote work above 40% or for new Italian cross-border workers? Do they ask cross-border workers for tax documents, such as a tax assessment or a record of remote-work days? If yes, we would add one sentence.
More on financing as a cross-border worker: Loans for cross-border workers in Switzerland and Personal loan in Switzerland.
What cross-border workers can do now
- Record your remote-work days. For residents of France, the number or share of remote-work days is part of the data sent to France. Keep your own record and compare it with your employer’s.
- Check your salary data. If the data your employer reports are wrong, ask your employer to correct them. Towards the FTA, you can only request access and the correction of errors caused by the transmission (dispatch FF 2025 1656).
- Keep your salary certificate. It is the basis for both your tax return and a loan application.
- Ask the right office. For your individual tax situation, contact the tax office of your canton of work, the tax authority of your country of residence or a tax adviser. This article does not replace tax advice.
Frequently asked questions
It is the Federal Act on the International Automatic Exchange of Information on Salary Data, called AIALG in German, LEADS in French and LSADS in Italian. It sets out how Swiss tax authorities collect and exchange salary data of cross-border workers with France and Italy, as provided for in the tax agreements with these two countries.
When does the act apply?
The Federal Council brought the act and its ordinance into force on 1 January 2027. For France, the first exchange takes place in 2027 and covers salaries paid in 2026. The data must reach the French tax authority by 30 November of the year after payment. For Italy, the agreement has applied since 2024.
Which salary data are exchanged with France?
For each resident of France working for an employer in Switzerland: name, date of birth, postcode, the calendar year, the number of days or percentage of remote work and the total gross salary. The data come from the employer, go through the cantonal tax authority and the Federal Tax Administration, and are then sent to France.
Does my bank or lender receive my salary data?
No. The data are exchanged only between tax authorities and may only be used by persons and authorities dealing with the taxes concerned. Banks, consumer credit providers and credit brokers such as MultiCredit have no access. A lender assesses your application on the basis of the documents you provide and the checks required by Swiss law.
Does the act change my loan application?
No. The affordability check under the Consumer Credit Act stays the same, including the taxes due according to the withholding tax table. What helps is a complete application whose documents match each other. If your tax situation changes, for example through more remote work, your net income may change, so clarify it before applying.
Is this the same as the automatic exchange of bank account information?
No. The automatic exchange of financial account information has existed in Switzerland since 2017, with a first exchange in 2018, and concerns bank and custody accounts reported by financial institutions. The salary data exchange concerns employment income, is based on data from employers and currently applies only to France and Italy.
Are cross-border workers from Germany or Austria affected?
Not at present. The act applies only where an international agreement provides for an automatic exchange of salary data. Today this is the case for the agreements with France and Italy. For cross-border workers living in Germany or Austria, the existing tax rules and procedures continue to apply unchanged by this act.
What can I do if my reported salary data are wrong?
Contact your employer first, because the employer produces the data and corrections are made there. Your employer must also inform you about the exchange. Towards the Federal Tax Administration you can request access to your data and the correction of errors caused by the transmission. For tax questions, contact your cantonal tax office or a tax adviser.
Does the act create a credit score in Switzerland?
No. The act concerns tax information between authorities and does not create a credit database or a Swiss credit score. Credit information in Switzerland continues to come from the IKO, the ZEK and credit agencies. Creditworthiness is assessed from several factors, including income, fixed costs, existing debts and payment history.
MultiCredit: your partner for financing as a cross-border worker
Since 1999, MultiCredit has helped clients across Switzerland find personal financing. The new Act does not change our role: we look at your overall financial situation, prepare a consistent application and look for a suitable solution with our partner banks. Cross-border workers and clients who work remotely from France or Italy benefit from an application in which income, employment, residence and documents fit together.
Sources (status 3 November 2026):
Federal Council press release of 19.08.2026 (admin.ch); dispatch on the Act, FF 2025 1656 (Fedlex); additional agreement Switzerland–France, RO 2025 486 (Fedlex); SIF press release of 19.07.2023 on the agreement with Italy; FTA page on the automatic exchange of financial account information; Consumer Credit Act, SR 221.214.1 (Fedlex).
Article by MultiCredit
