Tax residency
When Switzerland taxes you
A visa lets you stay. It does not decide who taxes you. In Switzerland that turns on a day count of about 90 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Tax resident with 30+ days of presence if engaged in gainful activity, or 90+ days without working, or by settling (domicile). Qualifying non-working foreigners may elect lump-sum (forfait) taxation. Two triggers: 30 days WITH gainful employment, 90 days WITHOUT. The 90-day figure alone understates it for workers.
Lump-sum (forfait) taxation is available to some non-working residents.
How your income is taxed
Combined federal + cantonal + communal income tax; total burden varies widely by canton. Qualifying wealthy foreigners can use lump-sum (expenditure-based) taxation, with a federal minimum taxable base of CHF 435,000 for 2026.
The trap below the day count
Staying under 90 days does not make you safe. A permanent home available to you, a partner or children living in Switzerland, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Switzerland included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.