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Old 02.02.2020, 23:25
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30 (working) days taxation rule for one entire year?

Hello everyone,
I am aware that the general rule to establish tax residence in a country is the 183-day rule, and that Switzerland adds to that some special cases where after a stay of 90 non-working days or 30 working days you will be considered a resident for tax purposes. So I have a question about this:

I'm a EU national with a B permit and a permanent employment contract with a Swiss employer which has no offices anywhere else in the world. Assuming that I spend 30-something working days without interruptions in Switzerland every year (the rest of the year I would spend in 1 or 2 countries in the EU from where I would work remotely), AND that during the entire year I keep a apartment rental and therefore an address in Switzerland.... Is the tax residence in Switzerland effective only during those 30-something days or throughout the entire year?

Thank you!!

Note: I actually want to keep my Swiss residence throughout the entire year to be able to work for the Swiss employer on a Swiss contract and continue paying my social contributions bin Switzerland, and I don't mind if I also need to pay some additional taxes in the EU.
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Old 02.02.2020, 23:29
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Re: 30 (working) days taxation rule for one entire year?

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Hello everyone,
I am aware that the general rule to establish tax residence in a country is the 183-day rule, and that Switzerland adds to that some special cases where after a stay of 90 non-working days or 30 working days you will be considered a resident for tax purposes. So I have a question about this:

I'm a EU national with a B permit and a permanent employment contract with a Swiss employer which has no offices anywhere else in the world. Assuming that I spend 30-something working days without interruptions in Switzerland every year (the rest of the year I would spend in 1 or 2 countries in the EU from where I would work remotely), AND that during the entire year I keep a apartment rental and therefore an address in Switzerland.... Is the tax residence in Switzerland effective only during those 30-something days or throughout the entire year?

Thank you!!

Note: I actually want to keep my Swiss residence throughout the entire year to be able to work for the Swiss employer on a Swiss contract and continue paying my social contributions bin Switzerland, and I don't mind if I also need to pay some additional taxes in the EU.
Your work permit will automatically be void.
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Old 02.02.2020, 23:35
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Re: 30 (working) days taxation rule for one entire year?

I forgot to mention I would also return to Switzerland one week every 1.5 months, so there will be a regular contact with the country.

I've heard of cases where the tax authorities considered that people living up to 80% of the time abroad still had their main core of interests in Switzerland in similar situations, this is why I'm asking.
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Old 03.02.2020, 06:29
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Re: 30 (working) days taxation rule for one entire year?

Then you need another permit and have to give up the B permit.
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Old 03.02.2020, 06:46
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Re: 30 (working) days taxation rule for one entire year?

Hm, maybe a G permit.

https://www.sem.admin.ch/sem/en/home...g_eu_efta.html

Not sure that would even work though. Jim2007 may be right. You simply wouldn't be in the country enough to qualify for a permit. But the only place that can answer this question definitely is the cantonal migration office.
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Old 03.02.2020, 10:04
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Re: 30 (working) days taxation rule for one entire year?

tl;dr; Having permit B for work reason and claiming no Swiss tax residency is mutually exclusive. In the worst you will have multiple tax residencies.

Long version:

First, there is no "general rule" when it comes to taxation and tax residency. Each country has it very own rules. It is very easily possible that your can be a tax resident in multiple countries and if there are no double taxation treaties you might even have to pay more tax than you earn.

Swiss taxation rules: If you are a permanent (*) resident you are a tax resident and you will be taxed on your worldwide income. Art. 3 Abs. 2 StHG https://www.admin.ch/opc/de/classifi.../index.html#a3

*) Not in the immigration sense.

If you have permit B, you must be registered as a resident with a commune. If you are neither student nor a person staying in Switzerland to get medical treatment only you are a permanent resident.
Ergo: Permit B means you are prima facie subject to Swiss taxation.

Permits L and B be expiration rules is given in Art. 61 Abs. 2 FNIA:
Quote:
2 If a foreign national leaves Switzerland without giving notice of departure, a short stay permit expires after three months, and a residence or permanent residence permit after six months. On request, a permanent residence permit may remain valid for a further four years.
https://www.admin.ch/opc/en/classifi...index.html#a61

Leaves Switzerland does not only mean to physically leaving but also the intend to establish a residency somewhere else. In the accompanying ordinance to the FNIA, it is clearly stated in Art. 79 Abs. 1 VZAE that:
Quote:
1 Die Fristen nach Artikel 61 Absatz 2 AIG werden durch vorübergehende Besuchs—, Tourismus- oder Geschäftsaufenthalte in der Schweiz nicht unterbrochen.

1 The periods referred to in Art. 61 Abs. 2 FNIA are not interrupted by any temporary visits, tourist trips, or business stays in Switzerland.
https://www.admin.ch/opc/de/classifi...index.html#a79

There seems to be a non published federal court ruling (BGE 2A/126/1993) which says that a permit B expires if a person stays most of the days in a given year outside of Switzerland. See SEM guidelines Chapter 3.4.3 https://www.sem.admin.ch/sem/de/home...erbereich.html
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Old 03.02.2020, 16:05
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Re: 30 (working) days taxation rule for one entire year?

Quote:
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Hello everyone,
I am aware that the general rule to establish tax residence in a country is the 183-day rule, and that Switzerland adds to that some special cases where after a stay of 90 non-working days or 30 working days you will be considered a resident for tax purposes. So I have a question about this:

I'm a EU national with a B permit and a permanent employment contract with a Swiss employer which has no offices anywhere else in the world. Assuming that I spend 30-something working days without interruptions in Switzerland every year (the rest of the year I would spend in 1 or 2 countries in the EU from where I would work remotely), AND that during the entire year I keep a apartment rental and therefore an address in Switzerland.... Is the tax residence in Switzerland effective only during those 30-something days or throughout the entire year?

Thank you!!

Note: I actually want to keep my Swiss residence throughout the entire year to be able to work for the Swiss employer on a Swiss contract and continue paying my social contributions bin Switzerland, and I don't mind if I also need to pay some additional taxes in the EU.

Once you become tax resident in a year, you'll be tax resident at least until you become non-tax resident. It's complicated with taxation and social security and most employers won't go along with what you're proposing.
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Old 03.02.2020, 16:30
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Re: 30 (working) days taxation rule for one entire year?

Quote:
View Post
Hello everyone,
I am aware that the general rule to establish tax residence in a country is the 183-day rule, and that Switzerland adds to that some special cases where after a stay of 90 non-working days or 30 working days you will be considered a resident for tax purposes. So I have a question about this:

I'm a EU national with a B permit and a permanent employment contract with a Swiss employer which has no offices anywhere else in the world. Assuming that I spend 30-something working days without interruptions in Switzerland every year (the rest of the year I would spend in 1 or 2 countries in the EU from where I would work remotely), AND that during the entire year I keep a apartment rental and therefore an address in Switzerland.... Is the tax residence in Switzerland effective only during those 30-something days or throughout the entire year?

Thank you!!

Note: I actually want to keep my Swiss residence throughout the entire year to be able to work for the Swiss employer on a Swiss contract and continue paying my social contributions bin Switzerland, and I don't mind if I also need to pay some additional taxes in the EU.

Maybe it's time to call a treuhand/expert fiscal. Treuhänder solve problems like this for a living. https://www.expertsuisse.ch/fr-ch/taxonaut
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