Tax Residency and working abroad

I was working this year 2 months in Switzerland. Now traveling and not registered in any country. Planning to work now 3 months in an EU country to have Real Estate Loan eligibility and than to come back to Switzerland and start a new job.


  1. do i have to change my Tax Residency for the 3 months when working abroad?
  2. where do I pay taxes at the end of the year? does the rule “where you have spend most time of the year” work here?
  3. would I need to work 3months+1 day in Switzerland (one day more than in the EU country) to be SwissTax eligible?

Have a read…


In addition to this very good link.

At least Bern seems to think that if you already know you’re coming back, it’s temporary and you’re swiss tax domiciled the whole time: Domicile fiscal des personnes physiques - TaxInfo - Canton de Berne

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thanks for the comments and links.

after several calls to tax authorities, Einwohnerkontrolle, Migration offices it looks like I can’t have Swiss Tax Residency because I don’t have any working Bewilligung for Switzerland and to get one I need a WorkContract with a company in Switzerland (they don’t accept any work contracts from companies abroad).

Will call the Migration Office one more time.

This can’t be the full truth.
They’re probably just unfamiliar with such (admittedly somewhat unusual) circumstances.

You can receive a residence permit without having (or intending to take up) any work in Switzerland. As an EU/EFTA citizen you are in fact entitled to reside in Switzerland and receive a permit according to the Freizügigkeitskommen - provided you have and prove sufficient means to sustain yourself, of course.

That can’t prohibit you from working for a foreign company.

And your tax residency will, in general, be determined by your place of work. Absent any residency somewhere else, where else should you be tax-resident, if not in Switzerland?

In your specific case, the catch may of course be that 1. you have - or fail - to convince the Swiss migration authority to issue you a residence permit 2. that you’re not actually working from/in Switzerland. And 3., that the foreign (other country’s) tax authority could (possibly) claim you as their “own” tax resident for at least part of the year.

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@San_Francisco thanks - it turns out that after speaking with ca. 8 people the last person told me it’s all not a problem.

I need to show them that I have enough money on the account and apply for a Bewiligung L. All other previous people informed me that it’s not possible…