Go Back   English Forum Switzerland > Help & tips > Finance/banking/taxation  
Reply
 
Thread Tools Display Modes
  #1  
Old 07.03.2012, 14:35
Newbie
 
Join Date: Mar 2012
Location: That's the problem
Posts: 3
Groaned at 0 Times in 0 Posts
Thanked 0 Times in 0 Posts
ElectricGnome has no particular reputation at present
Which canton do I have to register/pay taxes in?

I just have a bunch of questions on tax law in Switzerland, and am not sure where I can find more information.

My girlfriend and I are both foreigners. I am working and paying taxes in canton A. She is working and paying taxes in canton B. We are renting two apartments, one in canton A and one in canton B. We do live together though, which means a lot of commuting between A and B and that we both spend a significant amount of time in both A and B. We could even spend more time in either (let's say we don't care where we spend our weekends).

It is a bit messy, but I will soon get a C permit (the actual "C", not a third letter in the alphabet , and am hoping to clarify/improve our situation.

There must be some decision at the federal level that imposes precise rules on where foreigners need to register and where they need to pay their taxes, but I can't find traces of that online.

Does anyone know anything about this, or where I could get more information? I am afraid that the tax authorities of either canton will simply tell me we have to pay taxes with their own...
Reply With Quote
  #2  
Old 07.03.2012, 14:38
Newbie
 
Join Date: Mar 2012
Location: That's the problem
Posts: 3
Groaned at 0 Times in 0 Posts
Thanked 0 Times in 0 Posts
ElectricGnome has no particular reputation at present
Re: Which canton do I have to register/pay taxes in?

One thing I didn t say: we are foreginers, but EU.
Reply With Quote
  #3  
Old 07.03.2012, 14:41
Puhutes's Avatar
Forum Veteran
 
Join Date: Nov 2009
Location: val Müstair
Posts: 1,017
Groaned at 22 Times in 11 Posts
Thanked 606 Times in 318 Posts
Puhutes has an excellent reputationPuhutes has an excellent reputationPuhutes has an excellent reputationPuhutes has an excellent reputation
Re: Which canton do I have to register/pay taxes in?

Sounds complicated... generally you pay taxes to the Canton you are registered in as you "main place of residence"
We also live in 2 Cantons but 1 is our main apartment and the other is our "work" aparment.
Reply With Quote
  #4  
Old 07.03.2012, 14:44
Village Idiot's Avatar
Forum Legend
 
Join Date: Jul 2009
Location: Basel
Posts: 3,614
Groaned at 33 Times in 30 Posts
Thanked 6,800 Times in 2,187 Posts
Village Idiot has a reputation beyond reputeVillage Idiot has a reputation beyond reputeVillage Idiot has a reputation beyond reputeVillage Idiot has a reputation beyond reputeVillage Idiot has a reputation beyond reputeVillage Idiot has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

I suspect the strict test of whether you both live in canton 'A' or 'B' is whether both names appear on both leases. Then you should register in whichever apartment is your 'primary' residence.

If the lease on the apartment in Canton A is in your name, and the apartment in Canton B is in her name, then you should be registered in Canton A and she should be registered in Canton B.

I would also suggest that the address where your bank statements are sent, your salary statements are sent, etc would support this.
Reply With Quote
  #5  
Old 07.03.2012, 14:49
Newbie
 
Join Date: Mar 2012
Location: That's the problem
Posts: 3
Groaned at 0 Times in 0 Posts
Thanked 0 Times in 0 Posts
ElectricGnome has no particular reputation at present
Re: Which canton do I have to register/pay taxes in?

Quote:
View Post
I suspect the strict test of whether you both live in canton 'A' or 'B' is whether both names appear on both leases. Then you should register in whichever apartment is your 'primary' residence.
Both names are on both leases. The question is what defines 'primary' residence...
Reply With Quote
  #6  
Old 07.03.2012, 14:53
fatmanfilms's Avatar
Forum Legend
 
Join Date: Apr 2010
Location: Verbier
Posts: 17,505
Groaned at 297 Times in 245 Posts
Thanked 16,515 Times in 9,124 Posts
fatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

Quote:
View Post
Both names are on both leases. The question is what defines 'primary' residence...
The one with the lowest taxes of course, which is where you spend most of your time!
Reply With Quote
The following 3 users would like to thank fatmanfilms for this useful post:
  #7  
Old 07.03.2012, 15:19
The_Love_Doctor's Avatar
Forum Legend
 
Join Date: Aug 2009
Location: Zugerberg, Zug
Posts: 3,236
Groaned at 71 Times in 55 Posts
Thanked 3,624 Times in 1,711 Posts
The_Love_Doctor has a reputation beyond reputeThe_Love_Doctor has a reputation beyond reputeThe_Love_Doctor has a reputation beyond reputeThe_Love_Doctor has a reputation beyond reputeThe_Love_Doctor has a reputation beyond reputeThe_Love_Doctor has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

Quote:
View Post
Both names are on both leases. The question is what defines 'primary' residence...
Quote:
View Post
The one with the lowest taxes of course, which is where you spend most of your time!
+1 to this.

Just get her to register in your canton or you register in the canton in which she is registered, depending on whichever has a lower tax rate.

The tax obligation is determined by the canton where you are registered on the 31st of December of the relevant tax year as far as I read somewhere here.
Reply With Quote
This user would like to thank The_Love_Doctor for this useful post:
  #8  
Old 07.03.2012, 21:49
stephen_NE's Avatar
Forum Veteran
 
Join Date: Feb 2011
Location: Luzern
Posts: 1,272
Groaned at 0 Times in 0 Posts
Thanked 1,259 Times in 613 Posts
stephen_NE has a reputation beyond reputestephen_NE has a reputation beyond reputestephen_NE has a reputation beyond reputestephen_NE has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

Quote:
View Post
The tax obligation is determined by the canton where you are registered on the 31st of December of the relevant tax year as far as I read somewhere here.
That's correct. I moved from NE to ZG on 8th December 2011, and both cantons have now confirmed that I will pay all of my 2011 taxes in ZG. NE has just asked me for my bank details so that they can refund what I already paid there (i.e. the full year's tax).
Reply With Quote
This user would like to thank stephen_NE for this useful post:
  #9  
Old 07.03.2012, 22:04
st2lemans's Avatar
Forum Legend
 
Join Date: Dec 2010
Location: Lugano
Posts: 28,109
Groaned at 1,870 Times in 1,426 Posts
Thanked 33,045 Times in 15,788 Posts
st2lemans has a reputation beyond reputest2lemans has a reputation beyond reputest2lemans has a reputation beyond reputest2lemans has a reputation beyond reputest2lemans has a reputation beyond reputest2lemans has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

This recently (like yesterday) came up, as my daughter is thinking of moving to ZH, and her boyfriend told here it would be cheaper to stay domiciled in TI.

I pointed out that in his case, he had moved to VD, which has higher taxes than TI, but ZH are lower!

Tom
Reply With Quote
  #10  
Old 07.03.2012, 22:09
Phil_MCR's Avatar
Forum Legend
 
Join Date: Oct 2009
Location: Basel
Posts: 13,430
Groaned at 269 Times in 175 Posts
Thanked 16,242 Times in 6,900 Posts
Phil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

you have some flexibility so choose what gives the best tax answer.
Reply With Quote
This user would like to thank Phil_MCR for this useful post:
  #11  
Old 08.03.2012, 10:55
miniMia's Avatar
Forum Legend
 
Join Date: Apr 2007
Location: romandie
Posts: 9,997
Groaned at 101 Times in 92 Posts
Thanked 9,071 Times in 4,509 Posts
miniMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

If you are going to be on C permit before the end of the year, you also need to calculate your taxes at the commune level. If she is still on B & you are on a C it might be possible that the answer to where is best to live is different.
Reply With Quote
  #12  
Old 08.03.2012, 11:32
Phil_MCR's Avatar
Forum Legend
 
Join Date: Oct 2009
Location: Basel
Posts: 13,430
Groaned at 269 Times in 175 Posts
Thanked 16,242 Times in 6,900 Posts
Phil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond reputePhil_MCR has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

Quote:
View Post
If you are going to be on C permit before the end of the year, you also need to calculate your taxes at the commune level. If she is still on B & you are on a C it might be possible that the answer to where is best to live is different.
exactly. your names don't need to be on both leases and you don't need to be registered in the same canton.
Reply With Quote
  #13  
Old 08.03.2012, 11:57
Forum Legend
 
Join Date: Sep 2006
Location: SZ
Posts: 10,096
Groaned at 30 Times in 26 Posts
Thanked 22,851 Times in 7,247 Posts
meloncollie has a reputation beyond reputemeloncollie has a reputation beyond reputemeloncollie has a reputation beyond reputemeloncollie has a reputation beyond reputemeloncollie has a reputation beyond reputemeloncollie has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

Doesn't Steuerdomizil depend on where the 'center of one's life' is deemed to be?

For instance, a couple of my neighbors (here in tax-friendly SZ) have residences in other cantons, but are careful to spend a certain number of days at their homes here (120 days rings a bell, but I'm not certain). Additionally, taking part in local Vereine and activities goes to proving the the 'center of life' bit.

(My little town doesn't check up on these things, as they are more than happy to accept the tax revenue. But from a few things my neighbor has mentioned, the other canton/Gemeinde might take an interest.)
Reply With Quote
  #14  
Old 08.03.2012, 12:25
fatmanfilms's Avatar
Forum Legend
 
Join Date: Apr 2010
Location: Verbier
Posts: 17,505
Groaned at 297 Times in 245 Posts
Thanked 16,515 Times in 9,124 Posts
fatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond reputefatmanfilms has a reputation beyond repute
Quote:
View Post
Doesn't Steuerdomizil depend on where the 'center of one's life' is deemed to be?

For instance, a couple of my neighbors (here in tax-friendly SZ) have residences in other cantons, but are careful to spend a certain number of days at their homes here (120 days rings a bell, but I'm not certain). Additionally, taking part in local Vereine and activities goes to proving the the 'center of life' bit.

(My little town doesn't check up on these things, as they are more than happy to accept the tax revenue. But from a few things my neighbor has mentioned, the other canton/Gemeinde might take an interest.)
If you blatantly take the piss you could gave a problem!
Reply With Quote
This user would like to thank fatmanfilms for this useful post:
  #15  
Old 08.03.2012, 13:10
aSwissInTheUS's Avatar
Forum Legend
 
Join Date: Nov 2007
Location: Zurich area
Posts: 11,112
Groaned at 85 Times in 76 Posts
Thanked 16,866 Times in 7,507 Posts
aSwissInTheUS has a reputation beyond reputeaSwissInTheUS has a reputation beyond reputeaSwissInTheUS has a reputation beyond reputeaSwissInTheUS has a reputation beyond reputeaSwissInTheUS has a reputation beyond reputeaSwissInTheUS has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

Quote:
View Post
This recently (like yesterday) came up, as my daughter is thinking of moving to ZH, and her boyfriend told here it would be cheaper to stay domiciled in TI.

I pointed out that in his case, he had moved to VD, which has higher taxes than TI, but ZH are lower!

Tom
It is not only the income tax. You have also to consider health insurance and road tax. And for students the eligibility for stipends has also to be considered.
Reply With Quote
  #16  
Old 08.03.2012, 13:26
miniMia's Avatar
Forum Legend
 
Join Date: Apr 2007
Location: romandie
Posts: 9,997
Groaned at 101 Times in 92 Posts
Thanked 9,071 Times in 4,509 Posts
miniMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond reputeminiMia has a reputation beyond repute
Re: Which canton do I have to register/pay taxes in?

Quote:
View Post
Doesn't Steuerdomizil depend on where the 'center of one's life' is deemed to be?

For instance, a couple of my neighbors (here in tax-friendly SZ) have residences in other cantons, but are careful to spend a certain number of days at their homes here (120 days rings a bell, but I'm not certain). Additionally, taking part in local Vereine and activities goes to proving the the 'center of life' bit.

(My little town doesn't check up on these things, as they are more than happy to accept the tax revenue. But from a few things my neighbor has mentioned, the other canton/Gemeinde might take an interest.)
Sure. And isn't this part of what the holiday property vote thing was about?

But in this case they are splitting their time between both places I don't think there is a one place where the "center of life" is. When they get to the stage of "moving in together", I'd guess they would give up one of the two places.
Reply With Quote
Reply




Currently Active Users Viewing This Thread: 1 (0 members and 1 guests)
 
Thread Tools
Display Modes

Posting Rules
You may not post new threads
You may not post replies
You may not post attachments
You may not edit your posts

BB code is On
Smilies are On
[IMG] code is On
HTML code is Off
Trackbacks are Off
Pingbacks are Off
Refbacks are Off


Similar Threads
Thread Thread Starter Forum Replies Last Post
Do I HAVE to register as Einzelfirma? Mairi Business & entrepreneur 48 18.12.2013 19:18
If I have only internet do I have to pay BIllag? tesla TV/internet/telephone 15 06.03.2010 11:17
How do I register as self employed in Vaud canton? kimba1 Employment 7 22.07.2009 12:34
Arrived, started job, permit in process, do I need to register with Canton? alanmack Permits/visas/government 14 08.04.2008 16:39
Do I have to live in the Canton in which I work? arima Permits/visas/government 13 30.03.2007 19:18


All times are GMT +2. The time now is 13:27.


Powered by vBulletin® Version 3.8.4
Copyright ©2000 - 2020, Jelsoft Enterprises Ltd.
LinkBacks Enabled by vBSEO 3.1.0