Let’s look at the other thread then…
…which, by your own admission, you do…
…which means you are subject to taxation in CH and (would) have to pay taxes here, wouldn’t you?
In „theory“? Let‘s be honest what the word means:
It means law and its interpretation by the courts.
…which, again, by your own admission you will not.
To summarise:
- One stays tax-resident in Switzerland until they establish tax residence somewhere else. You said it yourself.
- You‘ll deregister in Switzerland but will not establish tax residence somewhere else.
- In fact, you‘ll even lie to the authorities about settling in Montenegro, when you instead plan on travelling the world without doing so. Again, you said it yourself.
- You plan not to pay taxes in Switzerland, even though by law your Swiss tax residence will be upheld - as you said yourself.
Not paying taxes when you’re still tax resident (and have income) is illegal, isn’t it?
Please point out where I’m wrong?
Note: pointing out “…but they’ll never ask you about fact X, investigate circumstance Y and ask for proof Z” (as you did over the last couple of days) only substantiates why you’ll get away with things.
Is it illegal to tell the authorities you’re moving to Montenegro? No, it isn’t. But devising and executing a carefully crafted plan to mislead authorities about establishing residence elsewhere when you know you won’t become resident there, to escape taxation? As they about parts and sums of parts….