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SW1.4.1ÌýÌýÌýÌý Income tax

Foreigners are regarded as resident from date of registration (usually within one week of arrival where the individual intends to stay permanently in Switzerland).

Individuals resident abroad and drawing income from or owning net assets in the form of a permanent establishment or real estate in Switzerland are subject to Swiss taxes thereon at the rates that would apply to their worldwide taxable income or net assets. The tax liability is, however, limited to their Swiss taxable income and net assets. Income tax is payable on assessable income less allowable deductions.

Assessable income must include:

1. Ìý

   •ÌýÌýÌýÌý all compensation received as salary

2. Ìý

   •ÌýÌýÌýÌý living and housing allowances

3. Ìý

   •ÌýÌýÌýÌý dividends

4. Ìý

   •ÌýÌýÌýÌý interest on financial assets

5. Ìý

   •ÌýÌýÌýÌý the fair market value of any benefits-in-kind

Old-age pensions (AHV), occupational pensions (BVG) and invalidity insurance (IV)