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Quasi-resident in Switzerland: what, how, for whom?

Blog | Various

Most of the cross-border workers in Switzerland could be considered almost as quasi-résident. Nevertheless, the majority of them are unaware of what this status is. What are the advantages to claim it and how to seek for it? A quick overview of the situation.

What is the status of quasi resident in Switzeland?

The quasi-résident term has become significant since the judgement of the 26th of January 2010 issued by the Swiss Federal Court. This judgement specifies that border dwellers in Switzerland, who are realising more than 90% of their incomes in our country have the right to ask for the status of quasi resident. In other words, instead of taxes packages “to the source” who are not taking under account the specific situation of everyone, the quasi-residents will have the right to fill in a tax declaration.

Who is concerned?

According to the last statistics, there were more then 278,500 cross-worker borders in Switzerland at the end of 2013. Half of them are living in France, the other part is divided between Italy and Germany. We are estimating at about 90% the part of the border dwellers who has the right to claim the status of quasi-resident worker. In other words more than 250,000 people are concerned . Nevertheless, numerous of them are not doing the approach to get it.

What are the advantages to receive this status?

The advantages are lying at the taxation level. Without this status, the border dwellers operate under the tax system to the source. Concretely, depending on their incomes and the taxe rate shedule, a part of their salary is deducted each month. The problem is that this package is not taking under account the individual situation of each person. None deductions are possible. By optaining the status of quasi-resident, one can fill a tax declaration each year, and benefit from deductions like

  • Professionals expenses
  • Payment of the 3rd pillar
  • Liabilities interest
  • Insurance premiums/li>
  • Contributions to public utility organizations/li>
  • Sickness or accident costs are sometimes deductibles

For more informations about deductions, do not hesitate to consultate CreditLoan’s page about taxes in Switzerland

What is the approache?

To get the cross-border worker’s quasi-resident status you must make the approaches towards the township where you are working. You must give them proof that the 90% of your incomes are carried in Switzerland. You must as well give them a permanent address in Switzerland who will be used for sending decisions. The address of your employer could be used as well. In case of doubt, the township could usually guide the border dweller towards the appropriate approaches or answer to every questions of this one.

Annexes:

Statut de quasi-résident à Genève