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🇨🇭 Switzerland Tax Residency & Lump-Sum Eligibility Calculator

Evaluate your Swiss tax residency status under Art. 3 DBG & StHG (qualifying Swiss stay rules taking temporary interruptions into account), Swiss Tax Domicile (Wohnsitz), 2026 Pauschalbesteuerung (lump-sum expenditure taxation) across 26 cantons, and DTA Article 4 tie-breakers.

Physical Presence & Status Inputs

The Swiss Stay Rule (Aufenthalt — DBG Art. 3 Abs. 3): Under Swiss federal law, the 30/90-day residence test is measured by the total duration of a single qualifying stay, taking temporary interruptions into account (irrespective of calendar year boundaries). Physical stay triggers tax residency after at least 30 days if gainfully employed (Erwerbstätigkeit), or at least 90 days if not working.
Qualifying Swiss Stay (Aufenthalt)
days
Include Swiss presence before and after temporary interruptions during the same qualifying stay. Whether an absence is a temporary interruption or terminates a stay is fact-dependent.
Performing active remote consulting, executive management, or employment in Switzerland lowers the stay threshold from 90 days to 30 days.
Under Art. 3 Abs. 4 DBG, presence in Switzerland solely for education or institutional medical care does not constitute a tax domicile or stay, provided foreign domicile is maintained.
Swiss Tax Domicile (Wohnsitz / DBG Art. 3 Abs. 2)
Residence in Switzerland with permanent stay intent creates immediate unlimited tax liability regardless of day count. Center of personal and economic interests is relevant evidence.
Direct Federal Tax is capped nationwide at 11.5% (BV Art. 128). Cantonal & Communal rates vary by municipal multiplier (Steuerfuss).
2026 Pauschalbesteuerung (Lump-Sum Taxation / Art. 14 DBG)
Double Taxation Agreement (DTA Article 4 Position)
Treaty Note: Exclusive foreign treaty residence restricts Switzerland's taxing rights on worldwide income under Article 4, but does not erase a domestic-law residence finding.
Exiting Switzerland / Severance Evaluation

Statutory Assessment & Status

Evaluated Tax Residency Status
ENTER YOUR FACTS
Enter your stay duration and select your employment, domicile, and treaty facts to evaluate your Swiss tax residency status.
Swiss Domestic-Law Residence
Not Evaluated
DTA Treaty Position
No DTA Claim
Statutory Criteria Breakdown
Qualifying Stay Test (DBG Art. 3 Abs. 3):
Enter stay days and select employment status
PENDING
Swiss Tax Domicile (DBG Art. 3 Abs. 2 / Wohnsitz):
Select domicile intent
PENDING
Selected Canton Profile:
Zug (ZG) — Active Lump-Sum (CHF 500k min)
CANTON ZG
2026 Pauschalbesteuerung (Lump-Sum Art. 14 DBG):
Check box to evaluate expenditure-based ruling
NOT EVALUATED
Applicable Statutory Authorities:
Read Full Switzerland Tax Residency Guide

Never Exceed Swiss 30-Day or 90-Day Stay Limits Unintentionally

Domicile365 tracks your physical presence automatically in the background, logging compliant stay clusters across Switzerland (26 cantons), EU/Schengen member states, the UK, and US states. Generate cryptographically signed PDF location records for use in supporting residency documentation with one click.

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