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Switzerland tax residency: the 30 and 90‑day rule

Tax days · EuropeChecked Updated

Switzerland 30 / 90

Tax days
30 / 90days: 30 with gainful activity, 90 without

A stay of at least 30 days with gainful activity, or at least 90 days without, makes you tax-resident in Switzerland by stay.123

Breaks
Temporary interruptions are ignored when the 30 or 90 days are counted.3
Also counts
A person who stays in Switzerland with the intention of remaining permanently has a tax domicile there.4
Who
A tax domicile or tax stay in Switzerland makes a person liable to the federal direct tax.5
Not counted
Staying only to attend a school or for care in a health facility, while your domicile is abroad, does not create a tax domicile or stay.6
At the line
Liability is unlimited, but it does not reach businesses, permanent establishments and real estate located abroad.7

Questions people ask

How many days make you a tax resident of Switzerland?

A stay of at least 30 days with gainful activity, or at least 90 days without, makes you tax-resident in Switzerland by stay.123 Temporary interruptions are ignored when the 30 or 90 days are counted.3

Can I be Swiss tax resident with fewer days?

A person who stays in Switzerland with the intention of remaining permanently has a tax domicile there.4 A tax domicile or tax stay in Switzerland makes a person liable to the federal direct tax.5

Do students and patients count the 90 days in Switzerland?

Staying only to attend a school or for care in a health facility, while your domicile is abroad, does not create a tax domicile or stay.6

Does Switzerland tax income earned abroad?

Liability is unlimited, but it does not reach businesses, permanent establishments and real estate located abroad.7

Sources

7 laws, each with its exact words
  1. Federal Direct Tax Act (DBG), Art. 3(3)(a) · Swiss Confederation, Fedlex · read 26 Oct 2026
    Exact words während mindestens 30 Tagen verweilt und eine Erwerbstätigkeit ausübt Remains for at least 30 days and carries on a gainful activity.
  2. Federal Direct Tax Act (DBG), Art. 3(3)(b) · Swiss Confederation, Fedlex · read 26 Oct 2026
    Exact words während mindestens 90 Tagen verweilt und keine Erwerbstätigkeit ausübt Remains for at least 90 days and carries on no gainful activity.
  3. Federal Direct Tax Act (DBG), Art. 3(3) · Swiss Confederation, Fedlex · read 26 Oct 2026
    Exact words Einen steuerrechtlichen Aufenthalt in der Schweiz hat eine Person, wenn sie in der Schweiz ungeachtet vorübergehender Unterbrechung A person has a tax stay in Switzerland if, regardless of temporary interruption, they remain in Switzerland as set out in (a) and (b).
  4. Federal Direct Tax Act (DBG), Art. 3(2) · Swiss Confederation, Fedlex · read 26 Oct 2026
    Exact words Einen steuerrechtlichen Wohnsitz in der Schweiz hat eine Person, wenn sie sich hier mit der Absicht dauernden Verbleibens aufhält A person has a tax domicile in Switzerland if they stay here with the intention of remaining permanently.
  5. Federal Direct Tax Act (DBG), Art. 3(1) · Swiss Confederation, Fedlex · read 26 Oct 2026
    Exact words Natürliche Personen sind aufgrund persönlicher Zugehörigkeit steuerpflichtig, wenn sie ihren steuerrechtlichen Wohnsitz oder Aufenthalt in der Schweiz haben. Natural persons are liable to tax by personal affiliation if their tax domicile or stay is in Switzerland.
  6. Federal Direct Tax Act (DBG), Art. 3(4) · Swiss Confederation, Fedlex · read 26 Oct 2026
    Exact words Keinen steuerrechtlichen Wohnsitz oder Aufenthalt begründet eine Person, die ihren Wohnsitz im Ausland hat und sich in der Schweiz lediglich zum Besuch einer Lehranstalt oder zur Pflege in einer Heilstätte aufhält. A person with a domicile abroad who is in Switzerland only to attend an educational institution or for care in a health facility does not create a tax domicile or stay.
  7. Federal Direct Tax Act (DBG), Art. 6(1) · Swiss Confederation, Fedlex · read 26 Oct 2026
    Exact words Bei persönlicher Zugehörigkeit ist die Steuerpflicht unbeschränkt; sie erstreckt sich aber nicht auf Geschäftsbetriebe, Betriebsstätten und Grundstücke im Ausland. With personal affiliation, tax liability is unlimited, but it does not extend to businesses, permanent establishments and real estate abroad.
Checked against DBG on 26 Oct 2026 Updated 26 Oct 2026

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