Primary/Secondary residence rules/rights/obligations

Taxes
1

I am a permit B holder registered with RAV/chomage, living in Canton Vaud and actively looking for a job (averaging 50 job applications a month).

I don’t speak much French. My German is much better and I even recently acquired the German Goethe Zertifikat B2. A friend of mine lives in Canton Schwyz and offers me to rent a room for a very friendly price.

I’d like to rent this room from a friend, and use it often if I travel to Zurich for:

  • job interviews
  • industry events
  • networking events

Also, eventually (in 2025), I would like to permanently move to this part of Switzerland.

I understand that the tax implications are much better for me in Canton Schwyz and taxes are paid according to where my primary address is on December 31.

That begs the question, of whether:

  1. There is any problem in keeping my rental contract for the apartment in Vaud AND having a primary residence in Schwyz and paying my friend for the room?
  2. Are there any obligations having permanent residence in Schwyz? (e.g. I should spend there at least 180 days? This would be easily fulfilled should I find a job in ZH in 2025)
  3. Do I have the right to do something like this or am I breaking any rules?
2

In general what matters is where your centre of interests/life is (obviously you probably should register in your new place to begin with).

You can keep your rental contract, but that will probably work against you, tho it won’t necessarily be a deal breaker (will you have a rental contract in Schwyz?).

I’d guess if you register in Schwyz (including move to be registered for RAV in Schwyz), drop all/most of your activities in Vaud and can show that’s where you’re spending your time, it shouldn’t be an issue. Might be tight to do all that in ~one month.

Note: switching Canton on B permit might require a bit of a paperwork, B permits are typically tied to cantons.

3

As @nabalzbhf mentioned it’s not just some specific numeric rule but it can become a subjective matter of where the authorities think your center of life is, for example even spending 2 days a week in a certain place can potentially make it your center of life if you come back every weekend and you have your family and friends there. The initial use you described (interviews and events) definitely does not sound like it would be your primary residence. Of course if you start spending more time there or develop more connections - it might.

In case you want to claim your tax residence in Schwyz, I’d start documenting your life: I think for someone who has an apartment in one of the most taxed cantons and a single room in one of the least taxed cantons and claims to have center of life in the latter, the probability of questions raised is quite high

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4

The rented room in your friend’s house is not your tax residence. Tax residence is where you live. And as you explained , you live in Vaud.

I do not really understand why you would like to be considered tax resident of Schwyz where you do not live.

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5

only for non-EU. For EU you can freely move anywhere without needing a single paper (except the usual register at your new municpality)

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6

Call or email the Gemeinde where your friend lives and ask them directly (provide as much detail as you can), and how it would work if you are getting RAV/chomage, and what documents you need to provide in person when you register there.

Normally when you move to the new Canton you would register in person at the Gemeinde, and provide them with your new address / information. Not sure if it only applies to EU B permit holders as someone suggested.

If your centre of life is in Schwyz I would think you would pay taxes for the entire tax year 2024 in Schwyz rather than Vaud as long as you are registered before the x-mas holidays. I am not a tax expert, so again best to ask them directly.

7

True; However I think he wants to move to Schwyz, so it could be possible to be a tax resident in Schwyz before the end of this year.

If @Marek is simply renting a room in Schwyz and spending all of his time in Vaud, and then filing taxes in Schwyz, well that’s a big no-no and likely considered tax fraud.

I wouldn’t keep the rental contract if you want it to be squeaky-clean. And even if you do keep it for reasons to find someone to take over the lease, I would spend as little time as possible there between now and Dec 31. (I’ll say it again – call the Gemeinde)

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