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Old 19.05.2018, 00:01
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G-permit: what is the tax residence?

Recently I got my G-permit. I am a Dutch citizen but I work in Switzerland.

Now my bank PostFinance wants me to complete a form on Automatic Exchange of Information (AEOI). As I work in Zurich, I am getting taxed at source. At the same time I have to do my tax declaration in the Netherlands. I do not have to pay tax on my Swiss income to prevent double taxation though.

Now I am wondering, what is my tax residence? Is that the Netherlands, Switzerland, or both?
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Old 19.05.2018, 10:02
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Re: G-permit: what is the tax residence?

Probably both.
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Old 20.05.2018, 12:32
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Re: G-permit: what is the tax residence?

There are two types of tax statuses for "G" Grenzgänger (cross-border) workers. The "centerpoint of life" (Lebensmittelpunkt) concept is used to determine where taxes are to be paid:

1) Daily commuter (Grenzgänger): This person resides in the border region of another country and commutes to his/ her workplace in Switzerland. This person is taxed in his country of residence.
- For residents of Germany, a reduced rate Quellensteuer is taken in Switzerland and applied against German taxes, i.e., it serves as a withholding tax.

2) Weekly resident (Wochenaufenthalter): This person stays in Switzerland during the week and returns to his/ her home country on weekends. This person is subject to Swiss Quellensteuer (source tax) at normal rates.


- A better term for an international Wochenaufenthalter would probably be Wochengrenzgänger. The term Wochenaufenthalter can also be applied to a Swiss resident who lives in one canton and works in another.

A peculiarity is that the G permit lists only the foreign address of the person, whether the person is a true cross-border commuter or a weekly resident.
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Old 20.05.2018, 12:52
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Re: G-permit: what is the tax residence?

Indirectly you do pay tax in Switzerland on what you earn outside.You have to declare these earnings and it can put you in a higher tax class here and hence pay more tax.
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Recently I got my G-permit. I am a Dutch citizen but I work in Switzerland.

Now my bank PostFinance wants me to complete a form on Automatic Exchange of Information (AEOI). As I work in Zurich, I am getting taxed at source. At the same time I have to do my tax declaration in the Netherlands. I do not have to pay tax on my Swiss income to prevent double taxation though.

Now I am wondering, what is my tax residence? Is that the Netherlands, Switzerland, or both?
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Old 20.05.2018, 19:10
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Re: G-permit: what is the tax residence?

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Recently I got my G-permit. I am a Dutch citizen but I work in Switzerland.

Now my bank PostFinance wants me to complete a form on Automatic Exchange of Information (AEOI). As I work in Zurich, I am getting taxed at source. At the same time I have to do my tax declaration in the Netherlands. I do not have to pay tax on my Swiss income to prevent double taxation though.

Now I am wondering, what is my tax residence? Is that the Netherlands, Switzerland, or both?
If you work in ZH it's where you live. Any Swiss tx should be offset against local liability.
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Old 20.05.2018, 20:38
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Re: G-permit: what is the tax residence?

I would say netherlands as long as you back every weekend and your centre of interests is there (i.e. no girlfriends/family in CH).
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Old 21.05.2018, 11:14
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Re: G-permit: what is the tax residence?

Hey, you might have a look to this

https://www.newsd.admin.ch/newsd/mes...ents/18424.pdf

Cheers!
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