I have a unique situation and I hope someone can help me with something I had only thought of just today. I carry a Canadian as well as a Swiss passport (heritage), and am moving to Switzerland in a few months because taxes in Canada are crazy (almost 50%). Also, Switzerland is a wonderful place to live obviously.

Then I was thinking, once I take up Swiss residency, and perhaps I want to change locations again, would I still be subject to Swiss taxation?

Let me give you an example. In Canada, you can tell the government you are going "off residency" and that means you're gone, and owe then nothing.

In the US it's different. Once you're American, you have to pay income taxes to Uncle Sam forever no matter where you live based on worldwide income.

So I am wondering... is Switzerland like Canada, or the US in this regard. Taxes are low in CH, so I am not considering moving, but hey you never know.

thank you

Switzerland is like Canada in that respect.

Switzerland goes by the "economic centre of your life" philosophy:

- if you live in Switzerland but work in e.g. France (border commuter) being home at night: you pay taxes in Switzerland.
- if you live in Switzerland but work in e.g. France, say Paris, where you stay during the week but are home in the weekends and the total of away days adds up to 1/2 year + 1 day (181 days due to 5 official holidays), you're liable to taxation in France, nothing in Switzerland.
- if you live and work abroad, Switzerland is not the economic centre of your life, hence, no tax liability in CH.

thank you very much this answers my question.