183-Day Rule

Swiss Tax Residency: How to Establish Domicile in Zug and What It Actually Costs

Relocating to Switzerland for tax purposes is more demanding than popular mythology suggests. The legal definition of Swiss tax residency, the substance requirements that Swiss authorities apply, and the costs involved are each more exacting than the brochure version. This guide covers the full picture — from the 183-day rule and centre of vital interests doctrine to exit tax implications from Germany, the UK, and the United States.