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Old 15.04.2010, 16:30
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Tax residence when one moves from one canton to another within a calendar

How is tax residence determined when one moves from one canton to another within a calendar year? If someone was living in Zurich for the first seven months of one calendar year and then moves to Geneva area in August of the same year, where do they need to pay tax for that calendar year? Also I heard something that one is liable for tax in the place where on is residing in December???

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Old 15.04.2010, 16:38
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Re: Tax residence when one moves from one canton to another within a calendar

You just pay the bills when they come in. Where you are registered on 31. December is where next years bills will be coming from.
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Old 15.04.2010, 16:41
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Re: Tax residence when one moves from one canton to another within a calendar

For change of Gemeinde, it's where you start the year. Our house predecessors were desperate to move before 31 Dec so they were in their new location for 1 Jan. to save tax.
We only moved in about 7 Jan and so we were also taxed in our previous location for the whole year. This may seem unfair on the new Gemeinde, but they reckon up between themselves.

EDITED: Applies for a Gemeinde change. I have no experience of changing canton, but seems from others posting below that it's different for a cantonal change.

Last edited by Glendyn; 15.04.2010 at 18:33.
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Old 15.04.2010, 17:13
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Re: Tax residence when one moves from one canton to another within a calendar

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Where you are registered on 31. December is where next years bills will be coming from.
Thanks. Just to clarify things, so if someone lives in Zurich canton until for example January 15th 2011 and then on January 16th 2011 moves to Geneva Canton, they will need to pay tax in Canton Zurich for the whole of 2011??? So it is great as taxes in Zurich are much lower than in Geneva so just by staying for fist 2 weeks of 2011, one can save on the tax difference for the whole of 2011?? Does that apply to both income and wealth taxes???

Last edited by Flower; 15.04.2010 at 17:36.
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Old 15.04.2010, 17:38
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Re: Tax residence when one moves from one canton to another within a calendar

From my experience you have to pay the whole year for the Canton you live in on Dec 31. We changed cantons in December and we actually had to request all the tax money back that we had paid to the former canton. they sent it to us and then we forwarded it on to the new canton.
For us the taxes came out about the same, but for some cantons it could be a big difference.
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Old 15.04.2010, 17:51
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Re: Tax residence when one moves from one canton to another within a calendar

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From my experience you have to pay the whole year for the Canton you live in on Dec 31.
Thanks. You mean the whole NEXT year, i.e. the year following Dec 31st?? So if someone moves to Geneva on Dec 31st 2010, they will have to pay tax to Geneva canton for year 2011?
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Old 15.04.2010, 18:16
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Re: Tax residence when one moves from one canton to another within a calendar

tw44 is spot on. it's where you're resident on 31st December that counts.
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Old 15.04.2010, 18:17
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Re: Tax residence when one moves from one canton to another within a calendar

tw44 is correct.

See this thread:

Registering for Tax in a different Kanton?

We moved from ZH to SZ in June 2004. One pays where one is resident on Dec 31 of that year - thus we paid the entire 2004 taxes to SZ.

However, when we did this were already filing tax returns - I have no idea how things would work with Quellensteuer. As mentioned above, we simply applied for a refund of estimated payments already made to ZH.


ETA: You type faster than I do, Boxman.

Last edited by meloncollie; 15.04.2010 at 18:36.
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Old 15.04.2010, 18:52
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Re: Tax residence when one moves from one canton to another within a calendar

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tw44 is correct.

See this thread:

Registering for Tax in a different Kanton?

We moved from ZH to SZ in June 2004. One pays where one is resident on Dec 31 of that year - thus we paid the entire 2004 taxes to SZ.

However, when we did this were already filing tax returns - I have no idea how things would work with Quellensteuer. As mentioned above, we simply applied for a refund of estimated payments already made to ZH.


ETA: You type faster than I do, Boxman.
and I type faster than both of you!
[/Qote: You just pay the bills when they come in. Where you are registered on 31. December is where next years bills will be coming from. [/QUOTE]
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