Information for German cross-border commuters
Fortunately, though, we can now provide help with the calculation again. The Excel sheet has a very clear and simple structure and should be easy to use. For legal reasons, of course the AVR cannot guarantee that the calculation will be correct. You can find and download the tool here under Downloads (Berechnung Überobligatorium/calculate super-mandatory cover).
Another topic that often crops up is non-occupational accident insurance (NBUV). For some time now, this has been stated separately on the salary statements of German cross-border commuters. An audit procedure dealing with this issue is currently underway. In a nutshell, this concerns fiscal classification and the question of deduction of the NBUV contributions. On our website you can now also find a brief paper on this subject by Prof. Kurt Pärli from Basel, plus an explanatory note from SecuPart Vorsorge AG. A number of German cross-border commuters, along with their tax advisors, will certainly be able to make good use of these. We at AVR cannot, however, issue any legal statement on this subject or provide tax advice.
Written by Andreas Winkler, AVR Treasurer