Ceasing your tax residency in Switzerland is an important step that involves several administrative procedures. Whether you're moving to another country or simply changing your residency status, following the correct steps ensures a smooth transition and compliance with Swiss tax laws.
Step 1: Deregistration with the Local Municipality
Visit your local municipality office (Gemeinde or Commune) to deregister yourself as a resident. You will need to provide identification documents and fill out a deregistration form. This step officially records your departure from Switzerland.
Step 2: Notify the Cantonal Tax Office
Inform the cantonal tax office of your departure. Submit a written notification along with your deregistration confirmation from the municipality. The tax office will calculate your final tax liability based on the period you were a resident in the tax year.
Step 3: Settle Outstanding Tax Liabilities
Ensure that all outstanding tax liabilities are settled. This includes any taxes owed up to the date of your departure. You may receive a final tax bill after deregistering, which must be paid promptly.
Step 4: Close Swiss Bank Accounts
If you have Swiss bank accounts, notify your bank of your departure and close the accounts if necessary. Ensure that any remaining balances are transferred to your new bank account in your new country of residence.
Step 5: Cancel Health Insurance
Swiss health insurance is mandatory for residents. Contact your health insurance provider to cancel your policy effective from the date of your departure. Provide proof of your deregistration to facilitate the cancellation process.
Step 6: Notify Other Authorities and Service Providers
Inform other relevant authorities and service providers of your departure, such as utility companies, telecommunications providers, and subscription services. This ensures that you won't incur any additional charges after leaving the country.
Step 7: Obtain Confirmation of Non-Residency
Request a confirmation of non-residency from the cantonal tax office. This document serves as proof that you are no longer a tax resident of Switzerland and can be used for tax purposes in your new country of residence.
Legal References
- Swiss Federal Act on the Harmonization of Direct Federal Taxation at Cantonal and Communal Levels (StHG)
- Swiss Federal Act on Direct Federal Taxation (DBG)
- Swiss Civil Code (ZGB)
Useful Links
- Swiss Federal Tax Administration (FTA)
- State Secretariat for International Finance (SIF)
- Swiss Government Portal
