(2023)
Who qualifies as a cross-border commuter (AUT)?
The cross-border commuter regulation with Austria applies to anyone who lives in Germany and regularly commutes to their workplace in Austria. Two conditions must be met:
- The place of residence and work must be in the border zone, i.e. within 30 km on either side of the border.
- You must return to your place of residence every day in principle.
If you do not return to your place of residence on more than 45 working days per year or work outside the border zone for your employer, this is not a problem (so-called non-return days).
Activities outside the border zone also include activities in a third country.
Please note that there are special and equitable regulations for cross-border commuters due to the coronavirus pandemic, as daily commuting was often not possible. Further information can be found on the Federal Ministry of Finance website.
