{"id":3544,"date":"2025-08-12T11:16:32","date_gmt":"2025-08-12T09:16:32","guid":{"rendered":"https:\/\/international-tax-consulting.com\/overlapping-taxation-in-switzerland-tax-liability-in-germany-despite-moving-away\/"},"modified":"2026-01-29T13:33:03","modified_gmt":"2026-01-29T12:33:03","slug":"overlapping-taxation-in-switzerland-tax-liability-in-germany-despite-moving-away","status":"publish","type":"post","link":"https:\/\/mavaro-tax.com\/en\/overlapping-taxation-in-switzerland-tax-liability-in-germany-despite-moving-away\/","title":{"rendered":"Overlapping taxation in Switzerland: Tax liability in Germany despite moving away"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3544\" class=\"elementor elementor-3544 elementor-3355\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c5ce4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c5ce4a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e0bfb3\" data-id=\"1e0bfb3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52d4946 elementor-widget elementor-widget-heading\" data-id=\"52d4946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Overlapping taxation in Switzerland:<br> Tax liability in Germany despite moving away<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c322a68 elementor-widget elementor-widget-text-editor\" data-id=\"c322a68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Switzerland offers attractive tax benefits and thus attracts many individuals and entrepreneurs who want to reduce their German tax burden. Moving to Switzerland does not necessarily lead to complete exemption from German tax liability. Rather, the German tax authorities may benefit from the more favorable taxation in Switzerland.  <\/p><p>A partial departure from Germany, a secondment by the employer or a new employment relationship in Switzerland can quickly lead to a continued German tax liability despite a change of residence.<\/p><p>This article examines the so-called overlapping taxation in relation to Switzerland &#8211; a special provision in the double taxation agreement (DTA) between Germany and Switzerland (hereinafter referred to as the Swiss DTA). It can lead to a continued tax liability in Germany even after moving away. <\/p><p>There are basically two types of umbrella taxation:<\/p><ul><li>The overlapping taxation due to a dual residence according to<span style=\"text-decoration: underline;\"><a href=\"https:\/\/datenbank.nwb.de\/Dokument\/95072_4\/\" target=\"_blank\" rel=\"noopener\"> <g id=\"gid_0\"> Art. 4 para. 3 DBA Switzerland<\/g> <\/a><\/span><\/li><li>The churn regulation of the<span style=\"text-decoration: underline;\"> <a href=\"https:\/\/datenbank.nwb.de\/Dokument\/95072_4\/\" target=\"_blank\" rel=\"noopener\"><g id=\"gid_0\">Art. 4 para. 4 DBA Switzerland<\/g> <\/a><\/span><\/li><\/ul><p> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-207d075 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"207d075\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cfdaeff\" data-id=\"cfdaeff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce53211 elementor-widget elementor-widget-table-of-contents\" data-id=\"ce53211\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;min_height&quot;:{&quot;unit&quot;:&quot;vh&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;vh&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;vh&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;container&quot;:&quot;.mavaro-inhalt&quot;}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tOverview\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__ce53211\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9943530 elementor-widget elementor-widget-heading\" data-id=\"9943530\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Residence for taxation in Germany<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96bce44 elementor-widget elementor-widget-text-editor\" data-id=\"96bce44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In principle, tax liability in Germany is determined by the principle of domicile and habitual residence.<\/p><p>Anyone who maintains a home in Germany or spends more than 183 days a year there is considered to have unlimited tax liability and must pay tax on their worldwide income in Germany.<\/p><p>However, if you move your place of residence abroad, you normally lose your tax liability in Germany &#8211; but not always.<\/p><p>Income from German sources is taxable in Germany within the scope of limited tax liability even after moving away. In addition, the present overriding taxation in relation to Switzerland also leads to a German tax liability. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7fa359 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7fa359\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd2b4d9\" data-id=\"bd2b4d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28f9a50 elementor-widget elementor-widget-heading\" data-id=\"28f9a50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dual residence in Switzerland and Germany: when is there a risk of double tax liability?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-653d62a elementor-widget elementor-widget-text-editor\" data-id=\"653d62a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Many internationally mobile people keep an apartment in Germany after moving away, whether for professional or private reasons. In such cases, a dual residence may arise if a residence is also established in Switzerland. <\/p><p>This raises the question: Where does the person in question have to pay their taxes?<\/p><p>The double taxation agreement between Germany and Switzerland (hereinafter referred to as the <span style=\"text-decoration: underline;\">\n  <a href=\"https:\/\/datenbank.nwb.de\/Dokument\/95072\/\" target=\"_blank\" rel=\"noopener\">DBA-Switzerland<\/a>\n<\/span>) determines where a person is resident for tax purposes in cases of dual residence.<\/p><p>The tie-breaker rule of the  <span style=\"text-decoration: underline;\"><a href=\"https:\/\/datenbank.nwb.de\/Dokument\/95072_4\/\" target=\"_blank\" rel=\"noopener\"><g id=\"gid_0\">Art. 4 para. 2 DBA-Switzerland<\/g> <\/a><\/span>  uses the following criteria to determine the country in which the company is resident for tax purposes:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11469c2 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"11469c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Permanent residence - In which country does the person have a permanent residence? If a person has a permanent residence in both countries, the next criterion is checked. <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Center of life - Where does the person have their closest family, social and economic ties?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Usual residence - Where does the person spend most of their time?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nationality - If the first three criteria are not clear, nationality is decisive.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Mutual agreement between the tax authorities - If none of the above criteria allows a clear decision, the tax authorities of both countries reach an agreement.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d983823 elementor-widget elementor-widget-text-editor\" data-id=\"d983823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The criteria are checked in exactly this order.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16b58af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16b58af\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0f27c9a\" data-id=\"0f27c9a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e35e48 elementor-widget elementor-widget-heading\" data-id=\"5e35e48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Overlapping taxation in Switzerland - Why moving away is not enough<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8fb3f8 elementor-widget elementor-widget-text-editor\" data-id=\"b8fb3f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The overlapping taxation of Art. 4 para. 3 DTA-Switzerland means that Germany retains the unlimited right of taxation, even if the person is deemed to be resident for tax purposes in Switzerland in accordance with the tie-breaker rule of Art. 4 para. 2 DTA-Switzerland. The prerequisite for tie-breaker taxation is that the person has a <strong>permanent residence<\/strong> or <strong>habitually res<\/strong>ides there <strong>for<\/strong> at least <strong>six months per year<\/strong>.   <\/p><p>If this provision applies, Germany can tax the person concerned irrespective of other provisions in the DTA-Switzerland.<\/p><p>Double taxation is avoided through tax offsetting in accordance with  <span style=\"text-decoration: underline;\"><a href=\"https:\/\/datenbank.nwb.de\/Dokument\/95072_24\/\" target=\"_blank\" rel=\"noopener\"><g id=\"gid_0\">Art. 24 para. 1 DBA-Switzerland<\/g> <\/a><\/span>  for certain income and assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fc9df48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc9df48\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7be0c7e\" data-id=\"7be0c7e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4302cb8 elementor-widget elementor-widget-heading\" data-id=\"4302cb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The emigration rule<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-594db0c elementor-widget elementor-widget-text-editor\" data-id=\"594db0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It also contains  <a href=\"https:\/\/datenbank.nwb.de\/Dokument\/95072_4\/\" target=\"_blank\" rel=\"noopener\"><g id=\"gid_0\">Art. 4 para. 4 DBA-Switzerland<\/g> <\/a>  There is also a special regulation for people who emigrate to Switzerland.<\/p><p>Art. 4 para. 4 DTA-Switzerland applies to persons without Swiss nationality who move their place of residence to Switzerland but have been subject to unlimited tax liability in Germany for the last five years prior to their departure. <\/p><p>In these cases, Germany remains entitled to continue to treat the person as having unlimited tax liability for a period of five years after the departure.<\/p><p>German taxation includes income originating from Germany and assets located in Germany.<\/p><p>This regulation serves to prevent tax-motivated short-term relocations to Switzerland.<\/p><p>However, double taxation is avoided by Germany crediting the taxes paid in Switzerland in accordance with Art. 24 DTA-Switzerland.<\/p><p>Exceptions are cases in which the person became resident in Switzerland for tax purposes in order to carry out genuine dependent work for an employer. The person must not have a shareholding in the employer or any other significant economic interests. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3faac59 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3faac59\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6111413\" data-id=\"6111413\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b34defd elementor-widget elementor-widget-heading\" data-id=\"b34defd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">  The most important facts summarized<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d6431d elementor-widget elementor-widget-text-editor\" data-id=\"3d6431d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The overlapping taxation and the emigration rule make it clear that a change of residence to Switzerland does not automatically mean the end of tax liability in Germany.<\/p><p>In the case of a dual residence, the overlapping taxation may result in a tax liability in Germany.<\/p><p>In addition, a complete abandonment of the German residence can also lead to a further unlimited tax liability in Germany for five years after moving away.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dc32b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dc32b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-066caaf\" data-id=\"066caaf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c8ecfc8 elementor-widget elementor-widget-heading\" data-id=\"c8ecfc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PRACTICAL TIP<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd31aa1 elementor-widget elementor-widget-text-editor\" data-id=\"fd31aa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Anyone moving their place of residence abroad should carefully examine the effects of the Swiss DTA and plan ahead for their taxes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b996cf elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6b996cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">In which country do you reside?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Will you have a dual residence?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Where will the center of your life be?<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"68\" height=\"63\" viewBox=\"0 0 68 63\"><g id=\"Gruppe_595\" data-name=\"Gruppe 595\" transform=\"translate(-1003 -1047)\"><g id=\"Gruppe_553\" data-name=\"Gruppe 553\" transform=\"translate(598.125 -2843.268)\"><path id=\"Pfad_291\" data-name=\"Pfad 291\" d=\"M28.951,6.818A22.136,22.136,0,0,1,44.6,44.6,22.136,22.136,0,0,1,13.3,13.3a21.986,21.986,0,0,1,15.653-6.48m0-3.443A25.576,25.576,0,1,0,54.526,28.951,25.572,25.572,0,0,0,28.951,3.375Z\" transform=\"translate(408.5 3892.625)\" fill=\"#294545\"><\/path><path id=\"Pfad_292\" data-name=\"Pfad 292\" d=\"M-9337-3831.645l11.712,10.527,22.4-29.335\" transform=\"translate(9051.291 9163.735) rotate(9)\" fill=\"none\" stroke=\"#294545\" stroke-linecap=\"round\" stroke-width=\"4\"><\/path><\/g><rect id=\"Rechteck_74\" data-name=\"Rechteck 74\" width=\"68\" height=\"63\" transform=\"translate(1003 1047)\" fill=\"none\"><\/rect><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">What income do you have, especially from German sources? <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff6f221 elementor-widget elementor-widget-text-editor\" data-id=\"ff6f221\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In addition to the overarching taxation, exit taxation could also be an issue under certain circumstances. For more details, please refer to my blog article: <span style=\"text-decoration: underline;\"><a href=\"https:\/\/mavaro-tax.com\/en\/goodbye-germany-focus-on-exit-taxation\/\" target=\"_blank\" rel=\"noopener\">Goodbye Germany &#8211; Focus on exit taxation<\/a> <\/span>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a2d00e elementor-widget elementor-widget-text-editor\" data-id=\"6a2d00e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Are you planning to move to Switzerland and need tax advice?<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0341cf5 elementor-widget elementor-widget-text-editor\" data-id=\"0341cf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/mavaro-tax.com\/en\/contact\/\"><em>Please feel free to contact me!<\/em><\/a><\/span><\/p>\n<p><em>Disclaimer<\/em><\/p>\n<p><em>The article uses simple language for better understanding and is also abbreviated with regard to the individual conditions required by law.<\/em><\/p>\n<p><em>This article does not constitute legal or tax advice, but is for general information purposes only. Every situation is individual, so I always recommend professional advice to avoid tax disadvantages. <\/em><\/p>\n<p>Last updated September 13, 2024<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Overlapping taxation in Switzerland: Tax liability in Germany despite moving away Switzerland offers attractive tax benefits and thus attracts many individuals and entrepreneurs who want to reduce their German tax burden. Moving to Switzerland does not necessarily lead to complete exemption from German tax liability. Rather, the German tax authorities may benefit from the more [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2402,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[43],"tags":[],"class_list":["post-3544","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-switzerland"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Overlapping taxation in Switzerland: Tax liability despite moving away<\/title>\n<meta name=\"description\" content=\"Overlapping taxation in Switzerland: When does the tax liability in Germany apply despite moving away? 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