قواعد الإقامة الضريبية في Switzerland: اختبار الـ183 يومًا
حد الـ183 يومًا
كيف تعمل قاعدة 183 يومًا في Switzerland
Switzerland triggers residency at 90 days for those with gainful employment, or 183 days without. Cantonal rules vary.
السنة التقويمية (يناير إلى ديسمبر). هذا يعني أن عدّاد أيامك يُعاد تعيينه في كل أول يناير. لا تُنقل الأيام من السنة السابقة.
إذا تجاوزت 183 يومًا، قد تفرض Switzerland ضرائب على دخلك العالمي كمقيم ضريبي. تعتمد العواقب الدقيقة على وضعك الشخصي وأي اتفاقيات ضريبية سارية ونوع الدخل المعني.
كيف يُحسب العدّ
Switzerland creates a tax residence presumption at 30 days of continuous stay if you take up gainful employment, or at 90 days of continuous stay even without work. Federal law sets the baseline, but the 26 cantons each apply their own rates and a few procedural variations on top.
ما الذي يُحسب يومًا
The continuous stay tests look at uninterrupted presence. Short trips abroad usually do not reset the count, but a clear departure with no Swiss base behind you does.
ما وراء عدد الأيام
A home in Switzerland that you intend to keep using, whether owned or rented, establishes residency under the "domicile" test on its own, regardless of day count. Tax residency follows where you actually spend most of your time and where your principal residence sits.
أنظمة ضريبية خاصة
Several cantons run a lump sum taxation regime (Pauschalbesteuerung) for wealthy foreign nationals who do not work in Switzerland. The tax base is calculated from your living expenses rather than your worldwide income. Federal lump sum tax was abolished years ago, so today it is purely a cantonal product.
الاتفاقيات الضريبية
Swiss treaties typically follow the OECD model. Cantonal rates vary substantially, which matters more than the federal layer when you have a choice of canton.
الأسئلة الشائعة
How do the 30 day and 90 day rules differ?
A continuous 30 day stay combined with paid work in Switzerland creates Swiss tax residence. Without work, the trigger stretches to a continuous 90 day stay. Both are presumptions that look at the facts on the ground rather than treating the day count as an automatic switch.
Can I choose my canton for tax purposes?
Tax residence follows your actual home, so picking a low tax canton only works if you genuinely live there. Cantonal authorities scrutinise residencies that exist mostly on paper.
Is lump sum taxation still available?
Yes, in several cantons (Geneva, Vaud, Valais, Ticino, and others). It is restricted to foreign nationals without Swiss employment and is subject to minimum tax thresholds set at the cantonal level.
المصدر الرسمي: https://www.estv.admin.ch/estv/en/home.html
تتبع أيامك في Switzerland
يحسب BorderLog أيامك تلقائيًا ويحذرك قبل أن تصل إلى حد 183 يومًا.
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