What is the difference between domicile and residence for Swiss tax purposes?

Swiss tax law uses two distinct concepts: Wohnsitz (domicile) and Aufenthalt (stay). Domicile is where you have your centre of vital interests — your home, family, and principal base of life. A person can only have one domicile, which determines the primary canton and municipality for income and wealth tax. Stay refers to physical presence in a place for a period, which can also create tax liability if it exceeds 30 consecutive days for gainful activity or 90 days in total.

For individuals who move within Switzerland, tax liability follows the new domicile from the date of relocation. If you move from Zurich to Zug on April 1, Zurich taxes you for the first three months and Zug for the remaining nine. The two cantons each assess a pro-rated share of annual income. Switzerland has an intercantonal allocation system (Steuerausscheidung) to coordinate between cantons when taxpayers have connections to more than one.

For international purposes, Swiss domicile establishes unlimited tax liability covering worldwide income and assets. People who leave Switzerland must formally deregister and transfer their domicile. Maintaining a Swiss address without genuine habitation, or claiming foreign domicile while in fact living primarily in Switzerland, can lead to tax authorities reasserting Swiss residency — particularly for individuals who retain significant social and economic ties here.

This is general information only, not professional tax advice. Consult a qualified tax professional for your specific situation.