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| As far as I know, this is only true if you pay normal taxes, not tax at source.
Also, the date varies by canton (some it's where you live on 31 December, others 1 January).
Tom | |
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If you were moving but remaining within the same kanton then the date as of 2009 was 1 January even if you were taxed at source.
My source is that I have done this personally and can confirm my tax remained in the community I left until 1 January of the following year.
However the situation may be different if you are leaving the kanton as my situation was within the Zurich kanton for the move.