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
The statute asks only whether you exercise gainful activity during the stay — it doesn't depend on where your employer is based, so remote work done in Switzerland is on the 30-day line.
2 · The verdict
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How the rule decides
- Domicile wins first. Stay in Switzerland with the intention of remaining permanently — for example your home, family, and 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. The statute doesn't ask where your employer is based: remote work in Switzerland for a foreign employer puts you on 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, and the Tax Harmonisation Act (StHG, Art. 3) draws the same lines for cantonal and communal tax.
A worked example
You spend sixteen weeks (112 days) in Verbier without working, flying home for a weekend every three weeks. The short trips are temporary interruptions — the stay counts as one and passes 90 days even with the weekends left out, so residency triggers despite the breaks. Spend five weeks there while working remotely and the 30-day line catches you on day 30. 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 — staying in Switzerland with the intention of remaining permanently — makes you resident from day one, no day count needed. One exception (Art. 3(4)): if you're domiciled abroad and in Switzerland only to attend an educational institution or for care in a health facility, neither applies.
No. Swiss domestic law draws the line much earlier — 30 days if you work during the stay, 90 if you don't. The DBG contains no 183-day test, so planning around 183 days in Switzerland is a mistake.
No. The statute counts your stay irrespective of a temporary interruption (in the federal tax administration's English wording) — 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.
On the statute's wording, yes: Art. 3(3)(a) DBG asks only whether you exercise gainful activity during the stay, not where your employer is based. Employment, self-employment, and remote work done while physically in Switzerland are all gainful activity, so 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: staying with the intention of remaining permanently makes you resident from day one regardless of any count.
Your entries are saved only in your own browser (localStorage). We do record usage events that aren't linked to your name, including the result category the calculator shows, but not the numbers you enter.
Keep the day record this rule needsin
Bounded
- Logs your days in each country automatically
- Exports a dated travel report when you need evidence
- Records border-crossing days in both countries
- 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.