Guide · Germany – Switzerland
Moving to Switzerland.
in the right order.
Most tax mistakes are not caused by wrong decisions but by the wrong sequence. Here you see what comes when.
Your plan in three steps
1. Enter your moving date and see the deadlines. 2. Understand the six big tax topics. 3. Use the relocation check to find out which apply to you.
Move planner
Your roadmap to moving day and beyond.
Enter your planned moving date. The planner shows what should be done by when, including the deadlines after you arrive.
Guide values. Cantonal deadlines may differ. Your input stays in your browser and is not stored.
Key topics
What matters for tax.
In brief. Which rule applies in your case is what we clarify together.
Exit taxation under § 6 AStG
If you hold at least 1 % in a corporation and were fully taxable in Germany for at least seven of the last twelve years, Germany taxes the unrealised gain on your shares when you move, without you selling anything.
On application the tax can be paid in instalments, usually against security. The legal situation keeps evolving. Structure and timing can often still be shaped beforehand, hardly afterwards.
Germany often keeps taxing after you leave
German nationals who move to Switzerland and keep substantial economic interests in Germany may remain subject to extended limited tax liability for years. In addition, the tax treaty allows Germany, under certain conditions, to continue taxing in the year of departure and the following years.
That does not mean double tax, but it does mean extra filing duties and close coordination of both sides.
Withholding tax and subsequent ordinary assessment
Foreign employees with a B permit are generally taxed at source in Switzerland. The tax is deducted directly from salary.
- From a gross employment income of CHF 120,000 a year, a subsequent ordinary assessment is mandatory.
- Below that you can apply for it, usually by 31 March of the following year. Once chosen, it stays.
- Whether it pays off depends on deductions such as pillar 3a, pension buy-ins and work expenses.
Cross-border commuters and the 60-day rule
If you live in Germany and work in Switzerland, the treaty limits Swiss withholding tax to 4.5 % of gross salary. You are taxed in Germany, with the Swiss tax credited.
The condition is regular return to your home. More than 60 work-related non-return days a year can end commuter status. We help you document this properly.
Lump-sum taxation
Most cantons can tax people without Swiss citizenship who do not work in Switzerland on the basis of their living expenses instead of income and wealth. Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt have abolished it.
In relation to Germany, special rules apply for the tax treaty to take effect. We assess individually whether this suits you.
Pensions in two countries
German pension rights remain. In Switzerland, AHV, pension fund and pillar 3a are added, with tax-efficient contribution and buy-in options.
What matters is planning both worlds together: what happens to German contracts, which gaps arise, when do buy-ins pay off?
As of 2026. General information without guarantee, not individual advice. Cantonal rules and deadlines may differ.
Relocation check
Which topics apply to you?
A few short questions, one clear list. In two minutes you'll see what we should discuss before your move.
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