Moving, change of job, arrival and departure in Switzerland ...
For all questions concerning the online declaration on the Fiduvaud platform, your situation on December 31 of the year is decisive.
If you move to another canton during the year, the need to file a tax return in the canton of Vaud ends on 31 December of the previous year. The cantonal and communal taxes as well as the direct federal tax are collected, for the entire year, by the new canton of residence on December 31 of the year in question.
In case of departure during the year from the canton of Vaud to another canton, the advance payments made by the taxpayer for the year in question will be reimbursed, subject to the payment of any previous invoices still due and the submission of the "transfer of domicile to another canton" form.
If the taxpayer leaves Switzerland permanently during the year, he/she must file a tax return from January 1 to the date of departure, for both cantonal and municipal taxes as well as for direct federal tax. The taxpayer must state his personal and family situation as well as his assets on the date of departure.
Persons arriving during the year from another canton are taxable for the entire year in the canton of Vaud for cantonal, municipal and direct federal taxes.
All income earned during the year must therefore be included in the Vaud tax return for that year.
For persons arriving from abroad during the year, the tax liability starts on the date of their arrival for cantonal and municipal taxes, as well as for direct federal tax.
In the declaration, they must indicate the income obtained only from the date of their arrival until December 31 of the year in question and their personal and family wealth situation. Periodic income such as income from dependent and independent gainful employment, including replacement income such as pensions of all kinds, returns on real estate from rental or own use (rental value), etc., are converted by the tax authorities to a twelve-month period for the calculation of the tax rate. The conversion is made according to the duration of the tax liability. Non-periodic income (received only once during the tax period), such as loyalty bonuses, seniority bonuses, liquidation profits, annual dividends, annual bond coupons and annual savings interest are not converted.
The wealth tax is reduced in proportion to the duration of the tax liability.
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