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).

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