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| Presumably though he will pay taxes in Germany if he decides to acquire residence there as well. His CH income for tax purposes drops to zero. The family remaining in Switzerland would be paying taxes in CH on what they earn. | |
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in Switzerland the familiy is taxed as one entity. If you do such stupid shenigans as to pretend that you only have one, the Swiss residence, then all wordwide income is taxable. no income which "drops to zero"
Wochenaufentahlter is the proper way to do it. No fraud, no deceit, but still tax problem to be sorted and to be aware off.