Switzerland Tax Residency Calculator
Switzerland has no 183-day rule — the 30/90-day stay rule sits far lower. Staying 30 days while working, or 90 days without working, makes you Swiss tax resident under Art. 3 DBG — and short trips abroad don't reset the count. Answer the questions below to get the verdict — and your safe day count.
1 · Your stay
Remote work for a foreign employer performed on Swiss soil counts as gainful activity.
2 · The verdict
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How the rule decides
- Domicile wins first. Settle in Switzerland with intent to stay — a home, family, your life moved there — and you're resident from day one. The day counts never come into play.
- Then the stay rule. At least 30 days while exercising gainful activity, or at least 90 days without — counted per stay, and the statute says to disregard temporary interruptions, so the weekend-abroad trick doesn't work.
- Working means working anywhere on Swiss soil. Remote work for a foreign employer counts as gainful activity — most working visitors face the 30-day line, not the 90-day one.
The safe maximums are 29 days working / 89 days not working per stay — residency triggers exactly on day 30 or day 90, generally from the start of the stay, at the federal, cantonal, and communal level at once.
A worked example
You spend ten weeks in Verbier without working, flying home for a weekend every three weeks. The short trips are temporary interruptions — the stay counts as one, passes 90 days, and residency triggers despite the breaks. Do the same five-week trip while working remotely and the 30-day line catches you in the first month. The full rule guide walks the counting rules and edge cases.
Frequently asked questions
Article 3 of the Federal Direct Tax Act (DBG) draws two lines: staying at least 30 days while exercising gainful activity, or at least 90 days without working, establishes unlimited Swiss tax liability. Separately, establishing a domicile — a home with intent to stay — makes you resident from day one, no day count needed.
No. Swiss domestic law draws the line much earlier — 30 days if you work during the stay, 90 if you don't. The 183-day figure only appears in tax treaties, not in the DBG. Planning around 183 days is the single most expensive misconception about Switzerland.
No. The statute counts your stay 'disregarding temporary interruptions' — a weekend abroad or a short business trip does not legally restart the 30- or 90-day clock. Only a genuine end to the stay does.
Yes. Gainful activity is read broadly: employment, self-employment, and remote work performed while physically in Switzerland all count. Working from a Swiss chalet for a foreign employer puts you on the 30-day line, not the 90-day one.
29 days per stay if you work during it, 89 if you genuinely don't — the trigger fires exactly on day 30 or day 90. And only if you haven't established a domicile: a home with intent to stay makes you resident from day one regardless of any count.
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This rule is tracked automaticallyin
Bounded
- Automatically tracks your days for this rule
- Alerts you before you cross the limit
- Counts arrival and departure days correctly
- Runs alongside your other visa, tax, and residency rules
Sources
For information only. This calculator is a planning aid based on publicly available rules, not tax, legal, or immigration advice. Border officers and tax authorities make the final call — always confirm with the official sources linked above and a qualified professional before acting.