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Old 24.11.2014, 11:09
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Taxation - C permit

Hello All,

I have a question regarding the Tax calculation (c-permit holder):


Currently, I live in the canton BS and I intend to change my canton to ZH in the month of June, ie 2015.
In this regard, how is the tax calculated from June onwards ? Does it consider the tax at BS
for the entire 2015 or tax at ZH from June, 2015 onwards ?

thanks
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Old 24.11.2014, 12:03
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Re: Taxation - C permit

If on normal taxation, when changing cantons you will be taxed for the whole year based on where you live on 31 December.
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Old 24.11.2014, 12:36
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Re: Taxation - C permit

When we changed community within the Kanton BL, we were charged pro-rata. Perhaps Kanton to Kanton is different?
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Old 24.11.2014, 12:40
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Re: Taxation - C permit

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When we changed community within the Kanton BL, we were charged pro-rata. Perhaps Kanton to Kanton is different?
The 31 December rule only applies to moving from one canton to another. Moving to a different Gemeinde within a canton is an entirely different matter.
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Old 24.11.2014, 12:42
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Re: Taxation - C permit

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If on normal taxation, when changing cantons you will be taxed for the whole year based on where you live on 31 December.
But I believe this is not the case for all cantons. Some cantons use January 1 st.
I can't find the link to it now but I definitely read it somewhere recently.
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Old 24.11.2014, 12:52
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Re: Taxation - C permit

Could it also be related to the tax at source/salary amount? When I moved from Kanton Schaffhausen to Kanton Zurich, I was charged with SH taxes for January and after that with taxes for Zurich (I moved in January)
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Old 24.11.2014, 13:14
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Re: Taxation - C permit

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The 31 December rule only applies to moving from one canton to another. Moving to a different Gemeinde within a canton is an entirely different matter.
FYI, if you are bing taxed at source and you have to complete a tax return (if you earnt more than 120K or switched from B to C permit during the tax year), you can elect where to be taxed if you changed Cantons.

You can choose to apportion the tax between both based on the amount of time in each or you can be taxed for the entire year in the Canton of residence at Dec 31st.

Ex: I moved from SH to AG on 1st Dec 2013 and have chosen to be taxed in SH for the first 11 months as the tax rate was cheaper. If my current gemeinde was cheaper, I would have chosen that for the whole of 2013.

The relevant ruling is: BGE 2c_490/2013
http://www.sz.ch/documents/stps_2014_B.pdf

NB, this came from my tax advisor, I'm not that savvy!
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Old 25.11.2014, 11:58
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Re: Taxation - C permit

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But I believe this is not the case for all cantons. Some cantons use January 1 st.
I can't find the link to it now but I definitely read it somewhere recently.
You are right with respect to moving within the same Kanton(ZH, OW, NW, GL). But different handling by different Kantons in case of a change of Kanton would open loopholes to not pay taxes (or pay double, depending on direction of the move):

Say you move during the year from Kanton A, which uses taxation based on Dec 31, and thus sends you no invoice. You move to Kanton B, which uses taxation based on Jan 1st(start of current tax year). Since you only just moved here you're weren't here on Jan 1st, and Kanton B doesn't issue an invoice either.

Result:
No taxes for the year you moved
And if you moved from Kanton B to Kanton A you'd have to pay twice
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