What Happens if I Have Lived or Worked in Multiple Cantons as an Expat?

As an expat in Switzerland, it can certainly happen that you have lived or worked in different cantons during your stay. This raises important questions regarding taxes, social security, and administrative procedures. Here, you will learn what consequences this may have and what you need to pay attention to.

Tax Implications When Changing Residence Between Cantons

Tax Liability at the Place of Residence

In Switzerland, you are generally taxed where your tax residence is located. Changing cantons during the tax year leads to proportional tax liability in both cantons. Cantons divide the tax authority according to the duration of stay.

Example: If you lived in Zurich from January to June and in Geneva from July to December, you would pay half of the annual taxes in each canton.

Withholding Tax for Multiple Employers

If you are a withholding tax–liable expat working in different cantons, the withholding tax is deducted by the respective employer at the work location. In case of a canton change during the year, you may need to file an ordinary assessment to ensure correct tax calculation.

Social Security and AHV Contributions

Coordination Between Cantons

AHV contributions are centrally managed regardless of the canton. Moving between cantons has no direct impact on your AHV contributions or future pension entitlements. It is important to provide your correct AHV number to every new employer.

Health Insurance When Moving

When moving to a different canton, you have an extraordinary right of termination for your health insurance. You can switch to another insurer within three months of the move or stay with the same insurer if it operates in the new canton.

Administrative Challenges and Solutions

Registration and Deregistration with Municipalities

Every move between cantons requires deregistration from the old municipality and registration in the new municipality. These registrations are crucial for correct tax assessment and for receiving important documents.

Residence Permit and Work Authorization

Your residence permit (B or L) generally remains valid when changing cantons. However, you must inform the cantonal authorities about the move. If you change employers to a different canton, you may need to notify the relevant authorities.

Practical Tips for Expats

Keep Detailed Documentation

Maintain careful documentation of all residence and work changes. Keep rental contracts, employment contracts, and registration confirmations. These documents are essential for tax returns and possible inquiries from authorities.

Use Professional Advice

In complex situations, for example, simultaneous work in multiple cantons or international tax issues, it is recommended to consult a tax expert or a specialized expat advisory service.

Observe Deadlines

Various administrative steps have specific deadlines. For example, registration with a new municipality must occur within 14 days of moving in. Make sure to check all relevant deadlines in advance.

Special Situations and Exceptions

Cross-Border Commuter Status

If you work in Switzerland as a cross-border commuter but live abroad, special rules apply. Changing your work location within Switzerland can affect your cross-border commuter status.

International Double Taxation Agreements

Expats from countries with double taxation agreements (DTA) with Switzerland should check whether changing cantons affects the application of these agreements. This is particularly relevant for higher income levels.

Conclusion

Changing cantons as an expat in Switzerland is quite common and generally unproblematic. The key is careful planning and adherence to all administrative obligations. With timely notification to relevant authorities and proper documentation, most challenges can be easily managed.

Switzerland’s decentralized structure with its diverse cantons offers expats the opportunity to experience different regions and cultures. With the right preparation, a canton change can become a rewarding experience during your stay in Switzerland.

Als Expat in der Schweiz kann es durchaus vorkommen, dass Sie während Ihres Aufenthalts in verschiedenen Kantonen gelebt oder gearbeitet haben. Dies wirft wichtige Fragen bezüglich Steuern, Sozialversicherungen und administrativer Verfahren auf. Hier erfahren Sie, welche Konsequenzen dies haben kann und worauf Sie achten müssen.