Switzerland

Individual - Residence

Last reviewed - 29 June 2020

All tax-resident individuals are taxed on their worldwide income and wealth. An individual is deemed to be a tax-resident under Swiss domestic tax law, if: 

  • the individual has the intention to permanently establish his/her usual abode in Switzerland, which is usually where the individual has his/her centre of vital interest, and is registered with the municipal authorities, or if
  • the individual stays in Switzerland with the intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 30 days, or if
  • the individual stays in Switzerland with no intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 90 days. 

Non tax-resident individuals are only taxed on Swiss sources of income and wealth, such as:

  • employment income derived by physically working in Switzerland
  • remunerations received as a member of the Board of Directors or the Management Board of a Swiss company
  • dividends received from a Swiss company
  • interest on Swiss bank accounts
  • real estate in Switzerland
  • pensions and similar income
  • income allocated to a fixed place of business in Switzerland. 

These rules apply with respect to federal taxes as well as cantonal taxes; they do not require a minimum presence in Switzerland.