When it comes to taxes and moving in Switzerland, the basic rule is simple: if you change canton during the year, the canton where you are resident on 31 December generally levies the cantonal and communal tax for the whole tax year. Direct federal tax does not depend on where you live. Details vary from one canton to another, however, so the cantonal tax authority remains the reference.
Which canton taxes you after a move
The deciding factor is your place of residence at the end of the year. In practice:
- Changing canton during the year: the canton you move to, if it is your residence on 31 December, generally taxes the whole year (cantonal and communal tax). The canton you left generally no longer taxes your income for that year, subject to specific rules.
- Changing commune within the same canton: how communal tax is split between the old and new commune depends on each canton’s rules. It is usually settled between the authorities, without much effort on your part.
- Direct federal tax: it is the same wherever you live in Switzerland. Your move does not change it.
Tax rates can differ considerably from one canton, or even one commune, to another. Before choosing a neighbourhood or commune, compare what the local tax authority provides rather than relying on an average.
Are removal costs deductible?
As a general rule, the costs of a private move are not deductible from your income: van hire, removal company, packing, cleaning and storage all count as private expenses.
A work-related move (new job, transfer) may be treated differently depending on the canton. Some cantons allow certain costs in that case, others do not. Do not assume anything: ask the cantonal tax authority what applies to your situation.
In every case, keep your receipts: invoices, contracts, your employer’s letter. Even if you do not need them this year, they may be useful if the authorities ask questions.
People taxed at source
If your tax is withheld directly from your salary, specific rules apply. A change of commune or canton must be reported to your employer, who applies the rate for your new place of residence. Tell them as soon as you know your new address, then ask the cantonal tax authority about the consequences for your situation, in particular whether you could be subject to a later tax assessment.
Arriving from abroad or leaving Switzerland
In these cases, your liability to Swiss tax starts on arrival or ends on departure. Two steps are worth remembering:
- On arrival: register with the commune, then check with your canton’s tax authority how you will be taxed in your first year. Our guide to relocating to French-speaking Switzerland covers the first formalities.
- On departure: file the departure tax return required by your canton and notify the residents’ registration office (contrôle des habitants) that you are leaving.
If you are planning an international move, contact the tax authority before your departure date rather than after.
The steps to take, in order
- Notify your departure to the old commune and your arrival to the new one (see the guide on registering with the commune).
- Give your new address to the tax authority and your employer; the guide on changing your address in Switzerland lists the other organisations to inform.
- Keep all receipts for the year of the move.
- Ask the cantonal tax authority if your situation is unusual: dual residence, self-employment, source tax, foreign income.
In French-speaking Switzerland
Geneva, Vaud, Valais, Fribourg, Neuchâtel and Jura each have their own tax law, rates and forms. What may vary: the treatment of work-related costs, how tax is split between communes of the same canton, filing deadlines and how to report a departure. Check these points with the commune or the cantonal tax authority concerned.
Location also matters in practice. In cities, for example Geneva or Lausanne, formalities can often be done online and there are plenty of counters. In Valais, particularly around Sion, smaller communes sometimes have simpler but more limited opening hours and procedures. If you live near the border or work on the other side, your tax situation may be special: find out before you sign a lease.
Doing it yourself or getting help
You can handle the tax formalities yourself, using the cantonal authorities’ websites and a little method. The harder part, in practice, is the move itself: the time spent packing, carrying and driving adds to the paperwork.
For a residential move, professional movers make sense mainly when the volume is large, access is difficult or the schedule is tight. This site passes your request on to removal companies in the region, who provide a free, no-obligation quote; you can request a quote by simply describing your project. For what comes next, the moving guides page brings together the other formalities to plan for.
Frequently asked questions
Frequently asked questions: taxes when moving in Switzerland
In principle, the canton where you are resident on 31 December taxes the whole tax year, for cantonal and communal tax. Specific rules may exist depending on the canton. Confirm your case with the cantonal tax authority.
No, direct federal tax does not vary with where you live in Switzerland. It is cantonal and communal tax that differ depending on where you live.
The costs of a private move are generally not deductible. A work-related move may be treated differently depending on the canton. Ask the tax authority and keep your receipts.
Tell your employer about your change of commune or canton as soon as possible. Specific rules apply to people taxed at source: the cantonal tax authority can tell you whether any further step is needed.
Tax liability starts on arrival and ends on departure. On arrival, register with the commune and find out about your first year of taxation. On departure, file the departure return required by your canton.