SW3.1ÌýÌýÌýÌý How to obtain a Swiss residence certificate
According to Swiss legislation, individuals are considered residents for tax purposes in Switzerland if they maintain their 'tax domicile' or a 'tax residence' in Switzerland.
Unless stated otherwise in a double tax convention, individuals are deemed to be 'tax residents' in Switzerland regardless of their nationalities if they (Federal Direct Tax Law, Art 3):
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•ÌýÌýÌýÌý have the intention to permanently establish their usual abode in Switzerland, which is usually where they have their centre of vital interest, or
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•ÌýÌýÌýÌý stay in Switzerland with the intention to exercise gainful activities for a consecutive
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Web page updated on 17 Mar 2025 13:48