FIDUCIAIRE|SUISSE Section Vaudoise has decided to put the spotlight on its members, those who create the asset and added value of its association. It regularly publishes portraits of its members, in the form of short interviews.
Journalist Julien Crevoisier of the Swiss daily newspaper Blick | fr recently called on the expertise of our managing partner Christine Ledure to write an article on digital nomadism, which appeared online on 14 September 2023 under the title “Swiss expatriates: How to relocate and say bye bye to tax”.
The article discusses the possibility of Swiss residents, whether working or retired, to expatriate, in particular to take advantage of attractive tax regimes and lower living costs.
However, it also warns against the legal and administrative complications involved, particularly with regard to taxation and social insurance. In terms of tax, the first consideration should be to determine the expatriate’s tax residence, which in turn will determine the applicable legal system. Permanent expatriation and ‘digital nomadism’ may indeed have different tax consequences.
The article concludes by mentioning some of the standard provisions of double taxation agreements in this area, as well as the requirements for renouncing Swiss tax resident status.
Christine Ledure gave a presentation on May 15, 2023 at the Center for Tax Policy of the University of Lausanne on the topic of taxation of cross-border workers. The presentation covered topics such as taxation or social security of cross-border workers or weekly commuters, or the tax consequences of cross-border home office after the Covid-19 pandemic. You will find the details of the presentation under Publications and presentations
We have prepared several transcriptable checklists for you, to help you gather the documentation and information required for the tax return. Please note that the general questionnaire has to be completed by everyone.
More specific and detailed checklists are available depending on your own, personal situation. For those of you who hold investments but do not receive fiscal bank statements from the bank, excel worksheets are available for download to conveniently summarize your holdings.
- general questionnaire
- you are employed
- you are self-employed
- you receive a pension
- you are a homeowner
- you have debts
- you have investments
- investments (excel spreadsheet)
- other income, deductions and assets
- if you are leaving or arrived (in) Switzerland in the course of the year
Here is an index to print to help you file your documents.
| Revenu | Fortune | ||
| USD | 1 = | CHF 0.83065179 | CHF 0.792250 |
| EUR | 1 = | CHF 0.9370347 | CHF 0.930500 |
| GBP | 1 = | CHF 1.09382235 | CHF 1.065681 |
| ICC credit interest* (in favour of the taxpayer): |
0% |
| IFD credit interest* (in favour of the taxpayer): |
0% |
| ICC default interest** (in favour of the State): |
4% |
| IFD default interest** (in favour of the State): |
4% |
| ICC compensatory interest*** (in favour of either the taxpayer or the State): |
0.125% |
* on amounts paid before due date
** on over-due payments
*** for cantonal/municipal taxes, only, calculated on the difference between installments actually paid and the final tax burden, for the period starting March 31, 2026 until the final tax bill (all intermediary payments will be taken into consideration)
2026 interest rates – canton of Geneva
| ICC credit interest* (in favour of the taxpayer): |
0.1% |
| ICC default interest ** (in favour of the State): |
2.6% |
| IFD credit interest * (in favour of the taxpayer): |
0% |
| IFD default interest** (in favour of the State): |
4% |
| ICC compensatory interest*** (in favour of the taxpayer): (in favour of the State): |
0.1% 2.6% |
* on amounts paid before due date
** on over-due payments
*** for cantonal/municipal taxes, only, calculated on the difference between installments actually paid and the final tax burden, for the period starting March 31, 2026 until the final tax bill (all intermediary payments will be taken into consideration)
Christine Ledure gave lecture on March 11, 2022 at Nyon Business Forum about the entrepreneurs’ taxation. Topics such as the choice of the legal form of a company and the tax consequences were presented. You will find the details of the presentation under Publications et présentations
During the festive season, taxadvice has chosen to sponsor the association that installs and dismantles the shooting star at the summit of la Dôle, creating a unique festive atmosphere that can be seen for miles around.
We invite you to discover more by visiting our page our responsible citizenship