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Old 08.04.2014, 01:31
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Tax Question: Changing Commune in Canton Zurich

Hi EF, I need help in figuring out tax liability.

I'm looking into moving out from Zurich city to a more tax friendly (lower steuerfuss) commune (gemeinde) in the Canton. I'm on a B-permit and thus paying taxes under Quellensteuer. I've had to file in my taxes this year, being above the salary limit, and will need to do so next year as well. Effectively, I got taxed according to the commune I live in. I did not move during 2013, so I'm not sure what factors they consider to determine the commune where I am liable for taxes.

I found the following thread helpful, but it doesn't cover the situation where you are taxed under Quellensteuer and need to file in your taxes end of year:
Tax: Changing Commune/Municipality/Town in Canton Zurich

Question: If I move to another commune in the Canton during 2014, how will my tax liability be calculated:
- Zurich city for the whole year?
- The new commune for the whole year?
- Or prorata temporis depdending on how long I stayed in each place?

Thanks!
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Old 08.04.2014, 10:36
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Re: Tax Question: Changing Commune in Canton Zurich

Quoting the law of Canton Bern does not help when someon moves within Canton Zurich.

For moves within Canton Zurich your place of residence at the beginning of the year is what matters.

http://www.stadt-zuerich.ch/content/...en/wegzug.html
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Old 11.04.2014, 15:24
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Re: Tax Question: Changing Commune in Canton Zurich

Quellensteuer has canton-wide tarriffs so your commune is irrelevant for deduction purposes.

When/if you do your return the final liability it will be based on the commune you finish the year in.

@aSwissInTheUS This seems to refer to who will administer the return, not how the tax will be calculated.
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Old 11.04.2014, 16:35
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Re: Tax Question: Changing Commune in Canton Zurich

@Danny. Perfect, like a vulture, once I am lazy and do not quote the actual law and you bite me.

Caton Zurich Tax Law
Quote:
 
§ 190. Verlegt ein Steuerpflichtiger seinen steuerrechtlichen Wohnsitz oder seinen Sitz in eine andere zürcherische Gemeinde, dauert die Steuerhoheit der Wegzugsgemeinde für die laufende Steuerperiode unverändert fort.
 

Additionally, as Op is above EF Poverty limit he has to do a full return. Which means all normal tax rules and tax level will apply.
Quote:
 
§ 93. [...] Betragen die dem Steuerabzug an der Quelle unterworfenen Bruttoeinkünfte eines Steuerpflichtigen in einem Kalenderjahr mehr als den durch die Finanzdirektion festgelegten Betrag, wird eine nachträgliche Einschätzung durchgeführt. Die an der Quelle abgezogene Steuer wird dabei angerechnet.
 

If you live in Zurich City this will be a difference of several thousand francs.
Approx CHF 17000 vs CHF 13500.
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Old 11.04.2014, 18:02
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Re: Tax Question: Changing Commune in Canton Zurich

Thanks. I'll let you off And I stand corrected.
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Old 12.04.2014, 12:01
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Re: Tax Question: Changing Commune in Canton Zurich

Thank your for the replies.
I do not see however where it states that the tax is only is administered by Zurich City (and not calculated using the commune Steuerfuss).
Can anyone else confirm this? I will also check with the Steueramt, see if they can clarify.
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Old 08.03.2017, 14:52
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Re: Tax Question: Changing Commune in Canton Zurich

I got a bit confused here

1)
https://www.stadt-zuerich.ch/fd/de/i...en/wegzug.html

Google-translate gives: The tax liability in the city of Zurich ends retroactively at the end of the tax period of the previous year. Payments already made for the tax period of the year of departure and any applicable credential tax (maturities of the previous year) will be reimbursed with interest if the final invoice has been issued for all previous periods and there are no longer tax refunds. The tax return for the departure year will be sent to you in the following calendar year by the immigration community.

Which is somewhat confusing but read together with this link
https://www.stadt-zuerich.ch/fd/de/i...nen/zuzug.html
seems like you pay the tax of the "gemeinde" where you are at the end of the year

2) However cantonal one from 1997 says clearly you pay the tax of whereever you've been at the beginning of the year:

http://www2.zhlex.zh.ch/appl/zhlex_r.nsf/0/A98826F1ECB6DB39C12570DD00493FEF/$file/631.1_8.6.97_51.pdf
190: Verlegt ein Steuerpflichtiger seinen steuerrechtlichen Wohnsitz oder seinen Sitz in eine andere zürcherische Gemeinde, dauert die Steuerhoheit der Wegzugsgemeinde für die laufende Steuerperiode unverändert fort

Did anyone you know move out of Zurich to another municipality in 2016/2015? Any recent changes?
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Old 08.03.2017, 15:01
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Re: Tax Question: Changing Commune in Canton Zurich

Please see this thread:
https://www.englishforum.ch/finance-...ml#post2752513

The canton Zurich tax law has changed. Up and until 2016 it was the commune at the beginning of the tax year, from 2017 onwards it is the commune at the end of the tax year.

Here the link to the 2017 Version http://www2.zhlex.zh.ch/appl/zhlex_r.nsf/0/AEDADC038B1AF6BDC125808B0030B5A1/$file/631.1_8.6.97_95.pdf

§ 190 reads now:
1 Verlegt ein Steuerpflichtiger seinen steuerrechtlichen Wohnsitz oder seinen Sitz in eine andere zürcherische Gemeinde,kommt die Steuerhoheit für die laufende Steuerperiode der Zuzugsgemeinde zu.
2 Kapitalleistungen gemäss § 37 sind in der Gemeinde steuerbar, in welcher der Steuerpflichtige im Zeitpunkt der Fälligkeit der Leistung seinen Wohnsitz hat.
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