Are you planning to move to Switzerland or spend part of the year here? Understanding when and how you become a Swiss tax resident is essential to avoid unexpected tax consequences.
Swiss tax authorities determine tax residency based on several criteria:
- Physical presence of more than 90 days (without gainful activity),
- or more than 30 days with gainful activity,
- or when your center of vital interests (home, work, family) is in Switzerland.
Even a temporary stay, remote work from Switzerland, or certain cross-border situations can create tax liabilities in Switzerland. Many individuals become tax residents unknowingly, especially digital nomads, freelancers, or executives on temporary assignments.
The situation can become complicated if dual tax residency occurs. In such cases, double taxation treaties signed by Switzerland with other countries help determine residency and avoid being taxed twice on the same income.
Whether you are a freelancer, remote worker, expatriate, or relocating temporarily for an assignment, it is possible to optimize your arrival and departure with appropriate tax planning.
Some elements to consider
Swiss tax residency rules
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Switzerland tax treaties
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