Swiss Frontier Worker Can Claim the Benefits of Schumacker: The ECJ Decision in Ettwein (Case C-425/11)

This note outlines the ECJ decision in Ettwein (Case C-425/11), wherein the Court held that Mrs Ettwein, a German national, living in Switzerland but working in Germany as a self-employed individual, was entitled to benefit from the German joint assessment (splitting regime) pursuant to, inter alia, the Schumacker (Case C-279/93) doctrine.