Whether you need to file tax in Switzerland for foreigners when working remotely depends on a few key factors—mainly your residency status, the source of your income, and how long you stay in Switzerland.
If you are a foreigner living in Switzerland for more than 90 days (without employment) or more than 30 days (with employment), you are generally considered a tax resident. As a tax resident, your worldwide income may be subject to Swiss taxation, even if you work remotely for a company based abroad. Switzerland has a federal, cantonal, and municipal tax system, so the exact rules and rates can vary depending on the canton where you live.
If you are not a tax resident (for example, if you only spend a short time in Switzerland and your main home is in another country), you are usually taxed only on Swiss-sourced income. However, remote work can blur the lines—if your work is performed physically in Switzerland, the Swiss authorities may consider that income as Swiss-sourced, even if a foreign employer pays it.
It’s also important to check whether Switzerland has a double taxation agreement (DTA) with your home country. These agreements help prevent you from paying taxes twice on the same income.
In short, if you’re working remotely from within Switzerland as a foreigner, it’s worth consulting a Swiss tax advisor or your local tax office. They can assess your specific situation and ensure you comply with both Swiss laws and your home country’s tax obligations.
If you are a foreigner living in Switzerland for more than 90 days (without employment) or more than 30 days (with employment), you are generally considered a tax resident. As a tax resident, your worldwide income may be subject to Swiss taxation, even if you work remotely for a company based abroad. Switzerland has a federal, cantonal, and municipal tax system, so the exact rules and rates can vary depending on the canton where you live.
If you are not a tax resident (for example, if you only spend a short time in Switzerland and your main home is in another country), you are usually taxed only on Swiss-sourced income. However, remote work can blur the lines—if your work is performed physically in Switzerland, the Swiss authorities may consider that income as Swiss-sourced, even if a foreign employer pays it.
It’s also important to check whether Switzerland has a double taxation agreement (DTA) with your home country. These agreements help prevent you from paying taxes twice on the same income.
In short, if you’re working remotely from within Switzerland as a foreigner, it’s worth consulting a Swiss tax advisor or your local tax office. They can assess your specific situation and ensure you comply with both Swiss laws and your home country’s tax obligations.