Taxes when leaving

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1. Taxes when leaving

When moving abroad, clarify the end of unlimited tax liability and any remaining tax liabilities with the cantonal tax administration.

When?

Unlimited tax liability generally ends when you move away from Switzerland. Special rules apply to a tax liability that ends during the tax year.

Where / who?

The tax administration of the canton you leave is particularly relevant; limited tax liability may remain if you continue to hold taxable assets in Switzerland.

What to prepare?

Have the departure date, new address, and information on income, assets and any taxable values remaining in Switzerland ready.

What to check?

Property or other economic connections in Switzerland can continue to create limited tax liability despite moving abroad.

Official source: Eidgenössische Steuerverwaltung (ESTV)

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