You live in the canton of Thurgau from 2 January 2026 to 31 August 2026 and are registered with the residents’ registration office there only.
After that, you move to the canton of Nidwalden and live there from 1 September 2026 to 1 January 2027, and are registered with the residents’ register there only.
You only ever have one home and are only ever registered with the residents’ register at that address.
In which canton do you have to pay your income tax and wealth tax?
I read online that it depends on where you live on 31 December of that year.
If that’s the case, would that mean you only have to pay your taxes in the canton of Nidwalden?
Correct, it’s the tax domicile on the 31st of December.
(That said if you keep moving around – since you mention leaving on the 1st of January 2027 --, the question of where the domicile truly is can be questioned, tax domicile doesn’t necessarily match the domicile where you’re registered)
Have there been any cases where someone has moved to a canton or municipality just before 31 December to save on tax and then moved away again afterwards?
Is there any experience of this?
Where is the cut-off point?
Example:
You live in the canton of Thurgau from 2 January 2026 to 31 October 2026 and are registered with the residents’ registration office there only.
You then move to the canton of Nidwalden and live there from 1 November 2026 to 5 January 2027, and are registered with the residents’ register there only.
Do you then only have to pay income tax and wealth tax in the canton of Nidwalden, even though you only lived there for two months? Do you not have to pay any tax in any of the other cantons?
What if you only lived in Nidwalden from 1 December 2026 to 5 January 2027 (i.e. one month)?
Your story implies you’d move away from Nidwalden again after a few weeks.
Why would you change your center of living so quickly in succession? Especially when you plan it all in advance. You’ll need solid answers to such questions.
“Moving” to a low-tax canton every silvester will not fly
As mentioned tax domicile is not necessarily the same as where you’re registered.
Obviously if you only live in a place for a few months per year (conveniently around the cutoff date) that’s not where your center of life is…
Just pay your taxes where your primary long term residence is, the 31st December cutoff is for having a simple decision point for the (rare) cases where someone changes residence, if that where to change multiple times per year that’s far from the spirit of it.
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are you asking for a friend?