Tax Map · 搬迁排名

Switzerland 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 瑞士的住所：意图永久性地在瑞士建立通常居住地，通常是生活重心所在之处，并向市政当局登记。
• 有偿活动居留：在瑞士连续居住至少 30 天（短期离境不计），并有意从事有偿活动
• 非营利性居留：在瑞士连续居住至少 90 天（不计短暂离境），且无意从事营利性活动

瑞士没有专门的“黄金签证”、投资移民签证或数字游民签证；外国居民通常通过普通居留许可途径获得居留权，例如就业、自雇或获得州政府批准以经济独立身份居住，并且大多数外国国民在瑞士工作需要居留许可。

税务居民身份基于住所地或居住时长，因此停止税务居民身份通常需要同时移居国外并放弃您的瑞士住所地/重大利益中心；一旦您永久移居国外，您将不再完全承担瑞士的纳税义务，但这必须与税务机关明确确认。

“An individual is deemed to be a tax-resident under Swiss domestic tax law, if: - the individual has the intention to permanently establish his/her usual abode in Switzerland, which is usually where the individual has his/her centre of vital interest, and is registered with the municipal authorities, or if - the individual stays in Switzerland with the intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 30 days, or if - the individual stays in Switzerland with no intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 90 days. Swiss nationals who move abroad permanently are no longer fully liable to tax in Switzerland.” — Swiss Federal Department of Foreign Affairs (FDFA) and Federal Act on Direct Federal Tax as summarized by PwC

估算 — 与链接来源核实。 参见方法论。