I worked in Geneva for the first half of 2007 and then in Zurich for the second half. This is because I changed jobs.

I was taxed at source by both employers. In neither Canton did I hit the CHF 120,000 limit where a tax declaration becomes mandatory. However my combined income for the whole year did exceed this limit.

In which Canton(s) should I make my 2007 tax declaration ?

Is it the Canton where I am registered at the end of the year that determines this ?

Will a form automatically be sent to me or this something I have to chase for myself as I didn't reach the CHF 120,000 limit in each Canton ?

Zürich however when leaving Geneva you should have requested a form from the fiscal authorities saying that you're up to date with your taxes and they don't mind you leaving.

It's the canton you are registered at the beginning of the year (in January, I can't remember the date).

I thought whatever Kanton you started the year in you are taxed for the full year in that Kanton. At least this was the case for friends that moved from Zurich to Zug.

I would wait and see whoever sends you the tax declaration. After getting taxed more than the Quellensteuer rate after a mistake, I wouldn't be too keen on sending in a tax declaration unless I was asked and obliged to complete one.

Must file income tax return in the Canton where you are resident on 31st December. If you move within ZH, then you file return at the ZH town/commune you were resident on 1st January.

(Historical note: These simplifications were uniformly implemented at the turn of the century. Prior to that, there were various confusing schemes, which are now irrelevant).

Most likely the taxes rates in ZH are lower than in GE. Hence, you may get a refund, when ZH calculates the tax and adjusts the higher taxes previously paid in GE.

it's the Kanton that you were resident in on 31st December of the tax year.

They sometimes do get miffed if you move in the last week of the year, of course

Peachy said it's the beginning of the year but Lob says it's the end of the year that counts.

I can't find the answer on http://www.estv.admin.ch - how do you know it's one or the other ?

I am convinced that the 31st December is THE date. The tax declaration is a snapshot of your financial affairs on that date.

To get an authoritative answer:

• Phone your local town/commune, and/or,
• Write eMail to Zurich Cantonal tax office. (They are very responsive)

Thanks Goldtop. I should really do this but I'm naturally cautious to draw attention to myself when it comes to the tax authorities until I'm reasonably sure of my situation.

This is the relevant clause from the Zurich Tax Guide:

Die Steuerpflicht besteht im Kanton Zürich für die Staats- und Gemeindesteuern sowie für die direkte Bundessteuer für die ganze Steuerperiode 2007. In der Steuererklärung 2007 ist demnach das Einkommen einzutragen, das im Kalenderjahr 2007 erzielt wurde, auch so weit dieses noch auf die Zeit im früheren Wohnsitzkanton entfällt.

It states you must declare in Zurich all income received during 2007, including that received in the previous canton of residence.

If you want to remain anonymous, and are confused by conflicting amateur advice in this forum, you could consult a tax professional.

A freind moved cantons and was told he had to register in the new Caonton before the end of the Financial year to be taxed in that Canton. He was moving to a lower Tax Canton so was in his benefit to do this ASAP.

I am stating 31st December from experience. I filed in SZ for 2005 even though I lived there for only a month. They naturally discussed with ZH how much they were going to divvy up.

My old boss had the experience of his woman "moving in" with him between Christmas and New Year - from BE to SZ. BE were not chuffed, especially as she still had the apartment in BE and was doing the weekly-commuter thing

But _who_ would do something like that! Outrageous ;-)

Which is why most of us have a tax advisor.

As I started this thread I thought I should update it with a couple of paragraphs from two cantonal web sites. They're in Frensh but I did some translations. Looks like the canton at the end of year is what really counts everwhere in Switzerland, going by this and other contributions.

VAUD

http://www.vd.ch/fr/themes/etat-droi...ger-de-canton/

French version
--------------

La taxation s'effectue dans le canton où le contribuable a son domicile à la fin de la période de taxation. Cela signifie qu'une personne ayant déménagé d'un canton A à un canton B durant l'année sera taxée (impôt cantonal, communal et impôt fédéral direct) sur toute l'année à son nouveau domicile et ne devra donc pas d'impôt au canton qu'elle a quitté. Si le contribuable a déjà payé une partie de ses impôts à son ancien canton, ils seront remboursés...

My Translation
--------------
Taxation is based on the canton where the person has their residence at the end of the tax period. This indicates that a person having moved from canton A to canton B during the year will be taxed (cantonal, community and federal taxes) for the whole year at their new residence and not for the canton which they have left. If the person has already paid taxes in their old canton then they will be re-imboursed...


BERNE

http://www.fin.be.ch/site/fr/sv-natu...n-spez-schweiz

French version
--------------

Si vous avez emménagé dans le canton de Berne au cours de l'année passée et que vous y étiez domicilié-e au 31 décembre, vous êtes assujetti-e à l'impôt de manière illimitée dans notre canton pour l'année fiscale entière. Dans votre déclaration d'impôt, vous indiquerez le revenu que vous avez réalisé durant toute l'année, ainsi que l'état de votre fortune au 31 décembre de l'année fiscale considérée. Dans le canton de Berne, vous pouvez demander le remboursement de l’impôt anticipé en déposant votre déclaration d’impôt.

Si vous quittez le canton de Berne pour un autre canton en cours d'année, vous êtes assujetti-e à l'impôt dans votre canton d'accueil pour l'année
entière. Si vous avez déjà réglé des tranches d'impôt dans le canton de Berne, elles vous seront remboursées.

My Translation
--------------

If you have moved to the canton of Berne during the previous year and were resident there on the 31st of December then you are subject to taxation in our canton for the whole fiscal year. In you tax declaration you should indicate the revenue that you have earned throughout the whole year as well as the status of your fortune on the 31st of December of the fiscal year under consideration. In the canton of Berne you can ask for re-imboursement of the anticipated tax when making your tax declaration.

If you leave the canton of Berne for another canton during the year then you will be subject to taxation in the new canton the the whole year. If you have already paid tax in the canton of Berne then they shall be re-imboursed.

What happens if you change 'Districts' within a Canton?

Does the whole year count for the new or the 'Old' district?

Just had a look at the canton Vaud site so assuming it's the same everywhere in Switzerland - but don't quote me on it. It's the same principal as a change in cantons:

http://www.vd.ch/fr/themes/etat-droi...anton-de-vaud/

La taxation s'effectue dans la commune où le contribuable a son domicile à la fin de la période de taxation. Cela signifie qu'une personne ayant déménagé d'une commune A à une commune B durant l'année sera taxée sur toute l'année à son nouveau domicile avec le nouveau barème commmunal.

My Translation
--------------

Tax is based on the commune there the person has their residence at the end of the tax period. This means that a person having moved from commune A to commune B during the year will be taxed for the whole year at their new residence using the new commune's tax rates.

Rule in Canton Zurich: If you move within Canton Zurich, then the commune where you were registered on 1st January collects income taxes for the entire year.

Special rules apply for other taxes, e.g. redemption of pension vested benefits, etc. Those are usually taxed at the commune of residence on the date of liability.

Seems strange that they would do things differently from canton to canton.

Is this 1 of January rule only at the commune level or does it also apply for Zurich on the canton level as well ? I've seen that for Berne and Vaud it's the canton (and commune) where you live at the end of the year that counts.

What about for Zurich - can anybody find and translate the German version of the Zurich rules, assuming it's on their site ?