Who has to continue to pay taxes in Switzerland after emigrating?

According to Swiss legislation of May 2025, diplomatic staff, employees of international organisations based in Switzerland, workers posted by Swiss companies, digital nomads with permanent ties to Switzerland and those who continue to receive income in Switzerland are required to continue to pay taxes in Switzerland. For these categories, Switzerland retains the right to tax income generated on Swiss territory, regardless of the new domicile.

What happens if I move abroad in June? Do I have to pay taxes in Switzerland?

If you move abroad in June, the "less than one year's taxation" regime applies. In this case, taxable income is calculated on the basis of income received from 1 January until the day of departure. The taxable assets are valued at the end of the taxation period. It is therefore not a total exemption, but a partial taxation in Switzerland.

Do I need to appoint a tax representative in Switzerland before moving abroad?

Yes, it is mandatory to appoint a tax representative domiciled in Switzerland or provide a valid delivery address before leaving Switzerland. This address will be used by the tax authorities to send documents and tax statements. The regulations vary from canton to canton, so it is advisable to check with the tax office of your municipality.

Can I pay Swiss taxes from my new residence abroad?

It depends on the canton of residence. In some cantons, such as Bern, it is also possible to receive and pay taxes from abroad, provided that a valid delivery address has been provided. In others, such as Zurich, you must pay all taxes due before departure. It is essential to check the specific procedures in your canton.

What do I risk if I leave Switzerland without paying the taxes due?

Those who decide to move abroad without having fulfilled their tax obligations run the risk of leaving debts unpaid. The debt owed to the Swiss authorities remains outstanding and can be recovered even after departure. This can lead to bureaucratic complications, penalties and, in some cases, the inability to obtain tax certificates necessary for future operations.

Emigrating from Switzerland: what happens to taxes after departure (cross-border guide)

Di Marco Ferrari · Published on 4 August 2026

After leaving Switzerland in May 2025, the payment of taxes does not always end. Here is what the legislation provides for those who move abroad.

Context

In short

After emigration, taxes are normally paid only in the new country of residence
Exceptions: diplomatic staff, digital nomads and those who continue to earn income in Switzerland
Liability for less than one year: taxation based on income from 1 January to the day of departure

Key facts

What: Obligation to pay taxes after emigrating from Switzerland
When: May 2025 (source date)
Where: Switzerland and new country of residence
Who: People moving abroad, diplomatic staff, digital nomads, seconded workers
Amount: Not yet specified (depends on the new country of residence)

The complex tax issue after moving abroad

According to what was communicated in May 2025, those who leave Switzerland cannot always consider their tax obligations concluded. In fact, Swiss legislation provides for significant exceptions that maintain a fiscal link with the country even after moving abroad. This aspect, often underestimated, can reserve surprises for those preparing to embark on an emigration journey.

The general rule is simple: anyone who emigrates and works or receives an AVS income abroad is no longer subject to taxation in Switzerland, but exclusively in the new country of residence. However, as highlighted in the source, there are specific categories that continue to be subject to Swiss taxes. These include diplomatic staff, employees of international organizations and seconded workers from companies based in Switzerland. Digital nomads and those who keep income in Switzerland must also pay particular attention.

…

Operational details

The exceptions to the general rule: those who remain subject to Switzerland

Although the general rule states that those who emigrate from Switzerland pay taxes exclusively in the new country of residence, there are specific categories that remain subject to Swiss taxation. These exceptions, as indicated in the source, concern in particular:

Swiss diplomatic personnel abroad, who continue to be subject to Swiss tax legislation;
Employees of international organizations based in Switzerland;
Workers posted by Swiss companies;
Persons who maintain income in Switzerland, regardless of their domicile;
Digital nomads with permanent ties to Swiss territory.

These categories must therefore pay particular attention to their tax situation, even after leaving the country. In many cases, in fact, Switzerland retains the right to tax income generated in Swiss territory, regardless of the place of residence of the interested party.

Comparison between complete subjection and subjection of less than one year

An often overlooked aspect concerns the difference between those who move abroad permanently and those who spend only part of the year abroad. In the first case, taxation takes place exclusively in the new country of residence, while in Switzerland you no longer pay anything. In the second case, however, the regime of tax liability for less than one year applies, which entails partial taxation in Switzerland.

…

Key points

Step by step: what to do before leaving Switzerland

Moving abroad is a decision that involves numerous obligations, including the management of tax obligations in Switzerland. Following a precise checklist can avoid unpleasant surprises and ensure a smooth transition. Here are the fundamental steps to take before departure, as required by Swiss legislation and cantonal procedures.

1. Submit the tax return for the current year

The first step is to promptly file your tax return for the year in which you move. This allows the tax office of your municipality of residence to correctly calculate the taxes due. As Urs Neuenschwander of the Finance Directorate of the Canton of Zurich points out, "it is recommended to contact the tax office at least 30 days before the date of the move abroad, after consulting the website of the municipality of residence".

2. Check your tax category

Not everyone is required to pay taxes in Switzerland after emigrating. It is essential to check whether you fall within one of the exceptions provided for by the law, such as diplomatic staff, posted workers or those who continue to receive income in Switzerland. If you fall into one of these categories, you need to plan your tax payment according to the deadlines set by your Canton.

…

Frequently Asked Questions

Who has to continue to pay taxes in Switzerland after emigrating?: According to Swiss legislation of May 2025, diplomatic staff, employees of international organisations based in Switzerland, workers posted by Swiss companies, digital nomads with permanent ties to Switzerland and those who continue to receive income in Switzerland are required to continue to pay taxes in Switzerland. For these categories, Switzerland retains the right to tax income generated on Swiss territory, regardless of the new domicile.
What happens if I move abroad in June? Do I have to pay taxes in Switzerland?: If you move abroad in June, the "less than one year's taxation" regime applies. In this case, taxable income is calculated on the basis of income received from 1 January until the day of departure. The taxable assets are valued at the end of the taxation period. It is therefore not a total exemption, but a partial taxation in Switzerland.
Do I need to appoint a tax representative in Switzerland before moving abroad?: Yes, it is mandatory to appoint a tax representative domiciled in Switzerland or provide a valid delivery address before leaving Switzerland. This address will be used by the tax authorities to send documents and tax statements. The regulations vary from canton to canton, so it is advisable to check with the tax office of your municipality.
Can I pay Swiss taxes from my new residence abroad?: It depends on the canton of residence. In some cantons, such as Bern, it is also possible to receive and pay taxes from abroad, provided that a valid delivery address has been provided. In others, such as Zurich, you must pay all taxes due before departure. It is essential to check the specific procedures in your canton.
What do I risk if I leave Switzerland without paying the taxes due?: Those who decide to move abroad without having fulfilled their tax obligations run the risk of leaving debts unpaid. The debt owed to the Swiss authorities remains outstanding and can be recovered even after departure. This can lead to bureaucratic complications, penalties and, in some cases, the inability to obtain tax certificates necessary for future operations.