What is the 183 day rule in Switzerland?

Written by Editorial Team | Last Updated: August 2026

The 183-day rule in Switzerland is a core tax residency criterion used by Swiss authorities to determine whether an individual is considered a resident for income tax purposes. Generally, if a person stays in Switzerland for more than 183 days within a calendar year—or continuously for 30 days without active employment—they are deemed a resident subject to comprehensive taxation on their worldwide income and assets.

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