Taxation
Swiss citizens domiciled abroad are subject to the tax legislation in the country of domicile and it is in this state that they must pay tax.
However, in certain situations they will still have some limited liability in Switzerland. This is the case if they own property in Switzerland. This and the associated profits are taxed in Switzerland. The same applies to securities or if the person concerned is occasionally in gainful employment in Switzerland.
Double taxation agreements
Switzerland has signed double taxation agreements with a number of states. These stipulate which state has authority to levy which taxes. These agreements are designed to prevent a taxpayer from having to pay the same taxes in more than one country.
The Swiss Federal Tax Administration (FTA) contact form is available to you for information on international tax law. Questions about double taxation should be directed to the State Secretariat for International Financial Matters (SIF).
Additional information:
- Information on double taxation agreements on the SIF website
- List of all double taxation agreements between Switzerland and other countries (only in German, French, and Italian)
- International tax law on the Swiss Federal Tax Administration website
- Contact details for the Secretariat for International Financial Matters (SIF)
- Confirmation in relation to BVG for German tax authorities (in German only)