Residency and domicile are not the same thing.
A Swiss address or residence permit does not by itself settle tax residence. Actual living arrangements, personal ties, domestic laws and tax treaties must be considered together.
Residence: where you actually live
Municipal registration and a residence permit document your immigration position. They do not automatically end your tax obligations in another country.
Domicile and tax residence
Under Article 23 of the Swiss Civil Code, domicile is the place where a person resides with the intention of remaining. Tax residence follows separate federal and cantonal tax rules, including domicile and qualifying periods of physical presence.
There is no universal 183-day shortcut
The number of days matters, but it is not the only test. Your family, permanent homes, habitual abode and economic interests can remain relevant under the applicable double-taxation treaty. Dual residence requires individual analysis.
Prepare a coherent move
- A genuine principal home and actual living arrangements.
- A documented approach to family and business ties abroad.
- Municipal registration and the correct residence permit.
- Review of departure-country obligations and treaty rules before moving.
Municipality matters
Communal tax multipliers vary. Neighbourhoods are not necessarily independent municipalities: Montagnola is part of Collina d’Oro, while Castagnola is part of Lugano. Use the actual municipality and current rates for comparisons.
No checklist makes a residence position unchallengeable. Personalised assessment requires an agreed paid mandate.
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The first written exchange checks whether we can help. Personalised advice and coordination require an agreed paid mandate. Please do not send sensitive documents through this form.
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