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| No, tax when you change canton during the year is calculated pro tempore. | |
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No, it isnt. Its based on where you are registered end of the calendar year (Zuzugsprinzip). I know because I have done so before. The only case I know where pro tempore is used is when you move WITHIN a canton and then only in a few of them, most use the Zuzugsprinzip as well.