Switzerland

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.