Who qualifies for the cross-border commuter regulation (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 an area of 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 a maximum of 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 discretionary 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.
