According to Federal Direct Tax Law, Art 3, an individual is taxable when they:
- Ìý
•ÌýÌýÌýÌý work in Switzerland for a period of minimum 30 days without interruption, or
- Ìý
•ÌýÌýÌýÌý stay in Switzerland, without working, for a period of minimum 90 days without interruption
The individual must have a personal connection (residence or work) with Switzerland to be liable for income tax. An individual is considered a resident if the centre of their 'vital interests' is in Switzerland.
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Web page updated on 17 Mar 2025 13:21