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Old 03.11.2015, 14:38
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B permit and Cantonal move

Dear All,
in 2016 I'm going to live 6 months in Ticino Canton and 6 months (7-12) in Zurich Canton. I have a B permit but I will be required to fill in a tax return at the end of the year. May I ask to my company to apply the withholding tax rate of Zurich for the overall year? In fact, as far as I know my tax return will be based on my canton of residence on 31.12.2016, is this true also for B permit holders?
Thank you very much
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Old 03.11.2015, 18:28
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Re: B permit and Cantonal move

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Dear All,
in 2016 I'm going to live 6 months in Ticino Canton and 6 months (7-12) in Zurich Canton. I have a B permit but I will be required to fill in a tax return at the end of the year. May I ask to my company to apply the withholding tax rate of Zurich for the overall year? In fact, as far as I know my tax return will be based on my canton of residence on 31.12.2016, is this true also for B permit holders?
Thank you very much
1) To the extent that you are a citizen of a country with which Switzerland has an anti-discrimination agreement in a tax treaty, your move from a high-tax Ct. Ticino to low-tax Ct. Zurich would result in your being taxed at Ct. Zurich rates for the entire year.

2) To the extent that you are a citizen of a country with which Switzerland does NOT have an anti-discrimination agreement in a tax treaty, your move from a high-tax Ct. Ticino to low-tax Ct. Zurich would result in your being taxed pro rata temporis at Ct. Ticino rates and at Ct. Zurich rates.

The practice outlined in 1) follows a Swiss Federal court ruling "BUNDESGERICHTSENTSCHEID 2C_490/2013" of January 29, 2014. The practice outlined in 2) was the previous practice for all nationalities but now is the current practice for selected nationalities. More information is available at this link:

http://www.geissmannlegal.ch/fileadm...04.08.2014.pdf
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Old 04.11.2015, 00:06
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Re: B permit and Cantonal move

Could you please tell me which is the current practice for Italian nationality?
Thank you.
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