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| If you have a job here in Switzerland and go back home at least twice a month, you will be considered as an "international weekender" for Swiss tax purposes. This means that you will be able to deduct the living expense here in Switzerland (net monthly rent) and the travel expenses door to door (CH-UK-CH). There are special tax forms for claiming back the overpaid source tax.
You just need to keep all flight receipts etc. The Swiss tax office will also want to see proof that you have a domicile in the UK (rental agreement etc, a few utility bills). If you deregister in the UK and have the international weekender status here in Switzerland - at the end, you will pay very little tax  | |
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This statement is true
in case that he keeps UK tax residency and goes back to the UK AT LEAST every second weekend, which needs to be proved to the Swiss tax authorities.
Otherwise, if he goes back to the UK less frequently then he will be tax resident in Switzerland, with tax deducted at source. As he is earning more than 120k/year, which is the case here, he will then be subject to the so called "subsequent ordinary tax assessment", i.e. he will need to file a Swiss tax return that determines his final Swiss tax liability. The tax witheld from salary (at source) will be credited against this tax liability and he will get a refund (if source tax > assessed tax) or an additional bill (if source tax < assessed tax).
Just for clarifiation. Cheers.