Tax return for short residency?

Taxes
1

My family and I are moving to Zurich from the UK at the end of the year. We actually lived in Zurich until November 2021, then moved to the UK, and are now going back again.

It would be convenient for us to move in the last week of December because the timing of leaving our current place and moving into the new place fits better. If we register as residents at the Kreisbüro in December under what circumstances would we need to file a 2022 tax return in ZH?

My wife and I will have jobs in Zurich starting in 2023 so we won’t have any income from those in 2022, but we might have some dividend income and a last income payment from jobs we have in the UK. We also have fairly significant wealth, though of course when prorated for a few days in the year this wouldn’t actually give rise to a lot of wealth tax.

I called the tax office and they said that as B permit holders (we’re both EU) we’d be taxed at source, and since we wouldn’t have any Swiss income to tax at source in 2022 we would have no tax obligation. But what the other sources of income listed here? If we receive those while resident in ZH they’re taxable there, AFAIK.

Basically, I want to avoid the bother of doing a 2022 return. If it means not entering the country until January we can do so (and that would certainly be safest) but for my own satisfaction I want to fully understand the whole situation.

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Oh, it looks like having more than 160k of assets means we’d need to file even if we’d otherwise qualify for Quellensteuer:

I think that answers my questions.

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Since you did less than 180d in Switzerland and you had no income from Switzerland, I would argue that you are only taxable in the UK.

But that is my smallfish interpretation and the experience I have in international work.

Work around : Are you first staying in a hotel before you move into a proper apartment ? You have 14d until you have to register. I would simply register from 1st of January and thats it (And keep the UK registration until 31st of December (if they have something like a registration). Noone will ask questions about that (btw it might be difficult to get a rental on 1st of January, because most landlords do not accept to move on 31st of December)

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This doesn’t seem to be the case in Switzerland:

All tax-resident individuals are taxed on their worldwide income and wealth. 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

[…]

(from Switzerland - Individual - Residence)

This won’t work unfortunately — the Kreisbüro confirmed they will date the registration from the date of arrival in Switzerland, not the date on which one presents themselves to the authorities (which, in any case, must be within 14 days of arrival). If we arrive in 2022 we’re registered in 2022, even if we actually go to the office in 2023.

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So, … New year Eve party in Mallorca?

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