Weekly residence: what rules apply in Switzerland?
If you live somewhere else during the week than you do on the weekend for work or training, you must register a weekly residence. What is weekly residence and where do you pay taxes? Comparis explains.
05.05.2023
iStock / omersukrugoksu
1. What is weekly residence?
Weekly residence is when you stay at a place of residence away from your centre of vital interest due to your life situation. Reasons for weekly residence may include:
Studies or training
Work with an employer
Staying at homes, clinics and institutions without having the centre of vital interest there
It is only considered weekly residence if you live at least three months in a row or three months within one year at the place of residence. The status of weekly residence applies if you regularly return to the place of rest and have an attachment to that place.
What does the centre of vital interest mean?
Where your centre of vital interest is depends on several factors:
Duration of stay
Occupational situation
Relationships and civil status
Distance between your hometown and your weekly residence
Housing situation
Other criteria such as age and club activities
Read on to find out what this means in detail:
Weekly residence is considered a temporary solution. The longer you continue to have weekly residence in a location, the more attached you become to this location.
The duration of stay at a location does not relate exclusively to the desired or planned length of stay. Residence over a certain period is already sufficient for determining permanent residence. This includes, for example, a fixed-term employment contract or the probationary period of a new job.
As a rule: the longer the period of weekly residence continues, the sooner the place of weekly residence becomes the centre of vital interest.
The centre of vital interest is also determined based on the occupational situation and, accordingly, financial dependence.
In the case of students, gainful employment can be an indication of a shift in the centre of vital interest. Put simply: the more days you work at the place of study, the more likely the place of study will become the centre of vital interest. A small amount of part-time work usually does not change the weekly residence status.
In the case of employees, the decision on where the centre of vital interest is depends on the relationships at the main residence and the location of the weekly residence.
A special rule applies to employees in a managerial position. In this case, the tax residence is transferred to the place of weekly residence, even if there is a stronger attachment to the hometown.
In the case of married couples, the tax liability may be divided.
If a weekly resident is married or has a cohabiting partner, the centre of vital interest is at the common place of residence. If the couple live together at the place of weekly residence, it is only considered to be the centre of vital interest after twelve months of living together. If both partners have weekly residence, the authorities and courts decide on the individual case.
Strong family and friendship ties may also establish a centre of vital interest.
If the travel distance between the place of rest and the workplace is reasonable, the place of weekly residence is considered to be the centre of vital interest. What is deemed reasonable varies from canton to canton.
Example
In the Canton of St. Gallen, a daily return journey is considered reasonable if you do not need more than 45 minutes each time you use public transport for the journey there and back.
In the Canton of Schaffhausen, there is no general rule, but: “It is reasonable to return to the place of residence on a daily basis if the place of work and residence are located in the territory or in the agglomeration of the Canton of Schaffhausen”.
The limits of what is deemed reasonable also depend on:
Start and end of working hours (e.g. in shift work)
Duration of daily working hours
Leeway in working hours (e.g. block working hours or flexitime)
Possibility of using part of the journey for work or recreation (e.g. longer train journeys)
Nature of the commute (e.g. public or private transport and frequent changes of public transport)
Ability to carry out some of the work from home
The size, type and furniture of the apartment play a role in determining the centre of vital interest.
If the apartment at the place of weekly residence has several rooms and is more than just a place to stay the night, this is an indication of a long-term stay. If you have rented a furnished room, this suggests a place of weekly residence.
For example, if you have a 2½-room apartment at your hometown, a 3½-room apartment you have furnished yourself near work is considered a sign that the centre of vital interest is at the place of weekly residence.
If you are under 30 years of age, your age indicates a close attachment to your parents’ address. From the age of 30, authorities often assume a certain detachment from parents.
In addition, the following criteria apply for determining the centre of vital interest:
Political activity
Activity in clubs
Family doctor
Telephone connection
Accommodation in homes, institutions and clinics
Staying in homes, institutions and clinics represents a special case. The tax residence is determined depending on the voluntary nature and purpose of the stay. The length of time is less relevant in these cases.
Homes and clinics
If you move to a nursing home or clinic, the following criteria play a role in determining the centre of vital interest:
Duration: If you stay permanently or give up your previous apartment, your centre of vital interest is in the clinic or nursing home. If you only stay in the home or clinic for a certain period of time and keep your apartment, this indicates a temporary stay. An example of a temporary stay is treatment for an illness.
Voluntary nature: Did you voluntarily and consciously go to the home or clinic? In that case, you establish a new residence. Here, “voluntary” also means if you are forced to stay due to external circumstances. This is the case, for example, if you are dependent on care or have moved for financial reasons.
However, if you have no legal capacity, your move to a home or clinic is not voluntary.
Institutions
When staying in an institution (e.g. educational institution, care institution or prison), authorities do not assume a new centre of vital interest. This is because of two reasons:
Inhabitants of such institutions usually do not move their centre of vital interest voluntarily, but are admitted by third parties regardless of their will.
If you live in an institution, do might not give up your apartment and may then return to your place of residence.
2. Where do I pay tax as a weekly resident?
As a weekly resident, you pay the taxes at your centre of vital interest.
Good to know: The amount of tax can vary considerably depending on the canton and commune. Therefore, compare the taxes to find the right place of residence for you.
Can I deduct the weekly residence from my taxable income?
Yes, you can deduct certain costs from taxes:
Accommodation
Meals
Travel expenses
Accommodation
You can deduct the cost of two room units. A room is considered to be one room unit, while the kitchen and bathroom are each considered to be half a room unit.
Cost illustration
Calculation formula: Rent × 12 (number of months): (number of rooms + 1) = cost of 2 units
Example: You rent a 2-room apartment with kitchen and bathroom in Zurich for 2000 francs a month.
2,000 × 12: (2 + 1) = 8000
You can deduct 8,000 francs from taxes for the accommodation.
Meals
You can deduct the cost of meals at your weekly residence from your taxable income. The maximum amount of the deduction per year, depending on the situation, can be found in the following table:
| Situation | Maximum amount of the deduction in francs |
|---|---|
Case 1:
|
6,400 |
Case 2:
|
4,800 |
Case 3:
|
0 to 3,200 * |
Case 4:
|
0 to 1,600 * |
| Case 5: Free food | 0 |
* If the apartment has cooking facilities, you can only claim the cost of meals for work-related necessary meals in the staff restaurant or public restaurant.
Discounts from the employer include, for example, canteens and cost sharing.
Travel expenses
Weekly residents can deduct the costs of returning home during the week from their taxable income. The amount of the costs is limited to the necessary expenses for public transport.
The exception: if the journey by public transport takes more than an hour longer than by private vehicle, you can claim the costs for the private vehicle.
In addition, you can deduct your expenses for the journey from your weekly residence to your place of work from your taxable income.
3. What should I watch out for as a weekly resident?
If you are planning to have a weekly residence, you must register in the commune of the weekly residence within 14 days of moving.
You can still vote at your place of rest. At the weekly residence, you do not have the possibility to vote.
As a weekly resident, you must pay the Serafe fees only at your main residence.
4. How do I register as a weekly resident?
Depending on the commune, you can register at the counter, by post or online.
To register for weekly residence, you need the following documents:
Certificate of residence (also called a provisional certificate, certificate of foreign residence or residence card)
Official ID
Residence permit for foreign nationals (if applicable)
In addition, some communes ask for further documents, for example:
Rental agreement
Questionnaire for registering a weekly residence
Justification for the weekly residence (e.g. student ID, apprenticeship contract or employment contract)
Proof of civil status
Find out about the required documents before registering with the commune of your weekly residence.
Some communes also charge a registration fee.
5. International weekly residence
International weekly residents have their main residence abroad and an address for their weekly residence in Switzerland. In contrast to cross-border commuters, people with weekly residence cannot be expected to return to their main residence every day.
In order to register the weekly residence, you must travel to the main residence at least every two weeks. Most cantons issue a cross-border commuter permit (G permit) for an international weekly residence.
If you have an international weekly residence, you must pay withholding tax on all income earned in Switzerland. This also applies if you have a permanent residence permit (C permit) or Swiss citizenship. As with a national weekly residence, you can deduct certain costs from your taxable income.
In the case of weekly residence, you can choose whether you wish to purchase your health insurance in Switzerland or in the country of your main residence.
