Tax residence
The country where you are taxed on your worldwide income, usually where you live and have your main ties.
Moving abroad does not end Swiss tax ties automatically. Rules on days, home and family decide; treaties settle conflicts.
Related terms
- Double taxation agreementA treaty between two countries that decides which one taxes which income, so you are not taxed twice.
- Geo-arbitrageEarning or saving in a high-cost country and living in a cheaper one.
- Health insurance (KVG)Mandatory basic health insurance for everyone living in Switzerland, paid per person with no employer share.
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Retire abroad
Retiring abroad from Switzerland: what actually changes
Lower costs are only part of it. What happens to your AHV, pension fund, Pillar 3a, health insurance and taxes when you leave Switzerland to retire.