christine ledure - master of advanced studies in international taxation

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.

Read the article (in French)

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