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| Its much easier than that. If your primary residence and that is defined as the central point from which your life is lived, is in CH you are liable for global income to be taxed under the Swiss system. If you are also liable under another jurisdiction you can apply for relief but that is it and if the two countries have no tax accord then you pay in both... Merry Christmas
Thankfully the UK and Switzerland have an accord but I do not see your claim or desire to pay UK personal tax. | |
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Yes, primary residence means that you are both resident and domociled in CH and pay all taxes here. However in the case being discussed the person was suggesting doing tax returns in both CH and UK on what is often referred to case I or case II income and a filing would give an opening for an IOT to get nasty if he took it in his head to do so.