🇨🇭 Tax residency in Switzerland
Swiss tax residency triggers earlier than most OECD countries. Lump-sum taxation regime available to qualifying foreign nationals (cantonal variation).
Residency rules
- Days rule
- 30 days with intent to work, or 90 days without intent to work
- Tie-breaker
- Domicile + economic centre
- Treaty tie-breaker
- Per OECD Model Article 4
Last verified 2026-04-28.