Hi All-

I moved to Switzerland in mid-October 2009 and have not worked/earned income here in 2009, although I did work in the US and will need to file taxes there for 2009. I have a Permit B "sans activite" but don't have to file a joint return with my income-earning partner.

Does anyone know if I am required to file a tax return in Switzerland for this period? I have heard that there may be a minimum period of residency in Switzerland for which you have to file without income.

Thanks in advance for any responses.

Rocky

Hi,
I am in the same situation, moved to Switzerland on 7.11 but not working here, just living with my partner who studies here. I have a B permit - with a note "not eligible to employment". I've got the tax forms and I have no idea how and if I need to fill them. I am a Slovak citizen, but have worked in 2009 for both Czech (university) and Slovak (employee) company, where I possibly will have to file for tax... any adviser here who wants to help us? (Zurich, Kreis 5) Thanks!

I arrived in Dec 08 and registered immediately with the Gemeinde. I was told by the tax people that I had to file a return. I sent them a letter explaining when I arrived and the fact that I had no Swiss income during the entire month. I was then sent a bill for some silly sum under 10 francs with a PS note saying that they wouldn't bother asking for the money.
Hope that helps

As far as I know, if you earn less than 100,000 CHF (or was that 120,000 CHF?) per year, you don't have to file a tax return form by default. If, on the other hand, the tax department sends you a tax form, you can't ignore and either have to send back a reply explaining your circumstances and why you shouldn't have to file a tax return (being below the limit), or otherwise submit the completed form.