Switzerland
Western Europe · CH · 118 treaties
Tax profile
| Corporate income tax | 8.5% |
| Withholding — dividends | 35% |
| Withholding — interest | 35% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 8.1% |
| Personal income (top rate) | 11.5% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domicile in Switzerland: intention to permanently establish usual abode in Switzerland, usually where centre of vital interests is, and registration with the municipal authorities
- qualified stay with gainful activity: stay in Switzerland for a consecutive period of at least 30 days (ignoring short absences) with intention to exercise gainful activities
- qualified stay without gainful activity: stay in Switzerland for a consecutive period of at least 90 days (ignoring short absences) without intention to exercise gainful activities
Domicile / deemed-domicile
Tax residence is based on domicile or length of stay, so ceasing residency generally requires both physically moving abroad and giving up your Swiss domicile/centre of vital interests; once you move abroad permanently you are no longer fully liable to tax in Switzerland, but this must be clearly established with the authorities.
Tax treaty network (111)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.