Résidence fiscale en Switzerland : le test des 183 jours
Seuil de 183 jours
Comment la règle des 183 jours fonctionne en Switzerland
Switzerland triggers residency at 90 days for those with gainful employment, or 183 days without. Cantonal rules vary.
Année civile (janvier à décembre). Cela signifie que votre décompte de jours repart à zéro chaque 1er janvier. Les jours de l'année précédente ne sont pas reportés.
Si vous dépassez 183 jours, Switzerland peut imposer vos revenus mondiaux en tant que résident fiscal. Les conséquences exactes dépendent de votre situation personnelle, des conventions fiscales applicables et du type de revenus concerné.
Comment le décompte fonctionne
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.
Ce qui compte comme un jour
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.
Au-delà du simple décompte
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.
Régimes fiscaux spéciaux
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.
Conventions fiscales
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.
Questions fréquentes
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.
Source officielle: https://www.estv.admin.ch/estv/en/home.html
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