Switzerland tax residence calculator
Switzerland has one of the lowest thresholds: a stay in the country, without notable interruption, of at least 30 days while carrying on a gainful activity or at least 90 days without one creates unlimited tax liability. Tax domicile also arises from the intention to settle permanently.
The calculator applies the 90-day threshold over the calendar year, the one that affects people who do not work in Switzerland. If you carry on a gainful activity, the relevant threshold is 30 days and should be watched with your adviser. Switzerland's wide treaty network resolves conflicts with the other country of residence.
Source: Federal Direct Tax Act (DBG), article 3
Calculator
Your stays
Add each period spent in Switzerland. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.
Leave empty if you are still there.
Result as of today
Switzerland.
Add at least one stay to see the count.
Frequently asked questions
- What does without notable interruption mean?
- That the stay must be essentially continuous. Short trips out do not interrupt it; a pattern of scattered visits over the year does not add up for this criterion.
- How are residents by stay taxed?
- With unlimited liability, that is on worldwide income and wealth, subject to treaty relief. Some cantons offer expenditure-based taxation to residents without gainful activity in Switzerland.
Other calculators
This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.