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Old 12.09.2021, 13:21
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[Tax] Moving residence between cantons over year-end

Facts:
-Moving from ZH to VD to start a new job in GE in Jan 22
-Currently renting a place in ZH city, open-ended
-Secured a place in VD already, the lease of start in Nov
-Former employment contract in ZH runs until Dec 31
-Planning on holidaying out of the country entire month of Dec
-Taxed at source with retrospective ordinary assessment
-Getting C permit automatically in Nov

Risk:
-Seen as tax resident in VD at year-end and therefore taxable for the entire year 21 in VD (high tax) instead of ZH (low tax)

Issues:
-Avoid paying two rents from Nov-Dec
-Avoid paying the tax diff for VD estimated to be around 1 month net salary (in my disfavor)

>Would be grateful to receive your thoughts on solving these 1st world issues! Thanks so much in advance!
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Old 12.09.2021, 13:43
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Re: [Tax] Moving residence between cantons over year-end

Don't register in Vaud until Jan 1st, which would also be coherent with your work contracts. You'll just have two flats (but the residency in ZH) until Dec 31st.

Regarding the two flats, normal advices apply here: find someone who would take over your ZH contract starting Nov, or sublet one of the two in Nov-Dec.
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Old 12.09.2021, 13:48
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Re: [Tax] Moving residence between cantons over year-end

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Don't register in Vaud until Jan 1st, which would also be coherent with your work contracts. You'll just have two flats (but the residency in ZH) until Dec 31st.

Regarding the two flats, normal advices apply here: find someone who would take over your ZH contract starting Nov, or sublet one of the two in Nov-Dec.
Well surely he cannot handover the lease in november and still be registered there until January 1st. Of course it will likely go fine in practice if he only registers in Vaud on January 1st but tax assessments are based on facts so tax should be decided based on where he actually resides on dec 31st. He can't reside in ZH without an abode right?
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Old 12.09.2021, 15:07
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Re: [Tax] Moving residence between cantons over year-end

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Facts:
-Moving from ZH to VD to start a new job in GE in Jan 22
-Currently renting a place in ZH city, open-ended
-Secured a place in VD already, the lease of start in Nov
-Former employment contract in ZH runs until Dec 31
-Planning on holidaying out of the country entire month of Dec
-Taxed at source with retrospective ordinary assessment
-Getting C permit automatically in Nov

Risk:
-Seen as tax resident in VD at year-end and therefore taxable for the entire year 21 in VD (high tax) instead of ZH (low tax)

Issues:
-Avoid paying two rents from Nov-Dec
-Avoid paying the tax diff for VD estimated to be around 1 month net salary (in my disfavor)

>Would be grateful to receive your thoughts on solving these 1st world issues! Thanks so much in advance!
The tax authorities consider where your center of life is to determine tax residency status as of 31 Dec. The lease in VD can be declared as a secondary residence while you keep your main residence in ZH till YE. Bear in mind that you must declare to the commune your move within a definite period (around 14 days - pls check with your to-be commune).

In your situation, you will need to compromise on rental overlap to avoid paying tax at higher rate in VD. Unless, you can find somebody to sublet the VD lease till YE. However, lease agreements commonly forbid subletting.
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Old 12.09.2021, 16:37
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Re: [Tax] Moving residence between cantons over year-end

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Don't register in Vaud until Jan 1st, which would also be coherent with your work contracts. You'll just have two flats (but the residency in ZH) until Dec 31st.

Regarding the two flats, normal advices apply here: find someone who would take over your ZH contract starting Nov, or sublet one of the two in Nov-Dec.
Hum I was thinking about doing that but the regie/property manager will declare me as per the lease agreement (i.e. in Nov). On my hand I must register myself too ofc. Based on what I have been reading it remains however unclear whether the relevant date is the lease start (screwed) or the moving date (fine).

Subletting means subtenant would register themselves in Zurich and in principle I would also have to inform the property manager. Plus how would the handover/inventory work?
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Well surely he cannot handover the lease in november and still be registered there until January 1st. Of course it will likely go fine in practice if he only registers in Vaud on January 1st but tax assessments are based on facts so tax should be decided based on where he actually resides on dec 31st. He can't reside in ZH without an abode right?
Agreed. There is margin between what actually happens in practice but that's playing with fire...
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The tax authorities consider where your center of life is to determine tax residency status as of 31 Dec. The lease in VD can be declared as a secondary residence while you keep your main residence in ZH till YE. Bear in mind that you must declare to the commune your move within a definite period (around 14 days - pls check with your to-be commune).

In your situation, you will need to compromise on rental overlap to avoid paying tax at higher rate in VD. Unless, you can find somebody to sublet the VD lease till YE. However, lease agreements commonly forbid subletting.
That's what I had in mind too. Problem is to deal with handing over a apartment in ZH while at the same time starting a new job in GE and residing in VD

That said I am still afraid the VD authorities will argue that my center of life was already fixed in VD in 2021 based on the lease agreement date.
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Old 12.09.2021, 17:38
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Re: [Tax] Moving residence between cantons over year-end

Just tell the régie in VD you will be a weekly commuter and your place in VD will be your secondary residence as they will be notifying the town authorities in VD. Give the régie the paper issued by your town in ZH stating your primary residence is in ZH.

You will also need to hand in this paper to your local town in VD to avoid them registering you as a primary resident. Then switch your residence in VD to primary during the course of 2022 (there is time as these papers are typically valid 1 year).
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Old 12.09.2021, 18:48
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Re: [Tax] Moving residence between cantons over year-end

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Hum I was thinking about doing that but the regie/property manager will declare me as per the lease agreement (i.e. in Nov). On my hand I must register myself too ofc. Based on what I have been reading it remains however unclear whether the relevant date is the lease start (screwed) or the moving date (fine).
I am quite sure that the lease in Vaud does not have to necessarily be your official residence - when you register is up to you.
Note that I'm not suggesting anything illegal or grey zone here: you just have two apartments for two months, I did it myself to have less stress with the moving, and I notified the new Commune once the moving was over.

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Subletting means subtenant would register themselves in Zurich and in principle I would also have to inform the property manager. Plus how would the handover/inventory work?
Good point. Well, you need a new tenant from Jan 1st anyways, propose them to have 2 months of sublet and then they become the principal inhabitant. Again, all legal here, you just need someone who needs an apartment from Nov 1st and does not care if he's just a subletter for the first two months (I wouldn't, as long as I sign immediately also the contract for the open ended rental...)

Overall I think what you want it's legally doable, you "just" have to communicate with all the parties involved (see also posts above).
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