beginn-deutsche-steuerpflicht-zuzug-schweiz

Switzerland → Germany · Relocation

Section 1 EStG · Sections 8, 9 AO · Article 4 DTA

When German tax liability begins after moving from Switzerland

When moving from Switzerland to Germany, the registration date alone does not determine your tax position. German unlimited income tax liability begins as soon as you establish a residence or habitual abode in Germany for tax purposes. If you still have close ties to Switzerland, your treaty residence under Article 4 of the Germany–Switzerland double taxation agreement (DTA) must also be determined.

Basic rule

German tax liability can begin as soon as you move into your home

Under section 1(1) of the German Income Tax Act (EStG), individuals are subject to unlimited income tax liability if they have a residence or habitual abode in Germany.

Meeting either condition is sufficient. Anyone who moves into a home in Germany and thereby establishes a residence for tax purposes does not have to wait six months for German tax liability to begin.

From the start of unlimited tax liability, Germany generally brings worldwide income within the scope of taxation. Whether particular items of Swiss income may actually be taxed in Germany is then determined under German tax law and the Germany–Switzerland DTA.

Two separate assessments

Domestic tax liability and treaty residence are different concepts

The first question is whether Germany imposes unlimited tax liability under its own tax law. The next step is to determine which country the individual is treated as resident in for the purposes of the double taxation agreement.

  • Section 1 EStG: Does German unlimited tax liability apply?
  • Sections 8, 9 AO: Is there a residence or habitual abode?
  • Article 4 DTA: Is Germany or Switzerland the state of residence?
  • Treaty consequences: Which country may tax each item of income?

Section 8 AO

When is a residence established in Germany for tax purposes?

Under section 8 of the German Fiscal Code (AO), a person has a residence wherever they maintain a dwelling in circumstances indicating that they will retain and use it.

The decisive factor is therefore not simply whether registration with the local authorities has already taken place. The actual circumstances determine the position.

✓

Your own home

A home that is ready for occupation and genuinely intended for your own use can establish a residence immediately.

✓

Rented home

A rented home can also constitute a residence for tax purposes once it is actually available and used accordingly.

?

Temporary accommodation

A hotel, holiday apartment or short-term accommodation must be distinguished from a lasting residence by examining the specific circumstances.

Registration with the local residents’ registration office does not itself establish tax liability

Registration is important evidence, but it does not create tax liability on its own. Conversely, a residence for tax purposes may already exist before formal registration if the home is actually used in circumstances that establish such a residence.

Availability of a home

The start of a tenancy and the tax-effective moving date may differ

A tenancy may begin before the actual move. Equally, a home that is already available may only become a residence for tax purposes at a later date.

The overall circumstances are decisive: availability, furnishings, actual use and the apparent intention to retain and use the home.

Example

Tenancy starts on 1 July – actual move on 20 July

The German home is rented from 1 July, initially remains empty and is only furnished and occupied on 20 July.

German tax liability does not automatically begin on 1 July. It is necessary to determine when the home is actually maintained in circumstances indicating that it will be retained and used.

Section 9 AO

Habitual abode provides a second basis for tax liability

Even without a residence for tax purposes, an individual may become subject to unlimited tax liability by establishing a habitual abode.

A habitual abode exists where a person stays in circumstances indicating that their presence is more than temporary.

A continuous stay of more than six months is generally treated as a habitual abode from the beginning of the stay; short interruptions are disregarded.

The six-month rule is not a general waiting period

Anyone who establishes a residence in Germany on the first day is generally subject to unlimited tax liability from that date. The six-month rule in section 9 AO concerns habitual abode, rather than the establishment of a residence under section 8 AO.

Timing

On which day does German unlimited tax liability begin?

Tax liability generally begins on the day a residence or habitual abode is first established in Germany.

The move should therefore be documented by recording the actual events, rather than relying on a single date.

01

Home

When does the German home actually become available?

02

Moving in

When are furniture, personal belongings and the household moved?

03

Family

When do your spouse or children actually move to Germany?

04

Switzerland

When is the previous Swiss home given up?

Tax consequences

Worldwide income becomes relevant from the start of German tax liability

German unlimited income tax liability generally extends beyond German income. Swiss and other foreign income must also be considered for German tax purposes from that date.

Portfolio

Investments

Swiss dividends, interest, funds and capital gains become relevant under German tax law.

Job

Employment income

Swiss employment income must be assessed by reference to the place of work and Article 15 or Article 15a of the DTA.

RE

Real estate

Under the treaty, Swiss real estate remains particularly connected to the country in which it is situated.

Co.

Company shareholdings

Shareholdings in Swiss companies may give rise to German tax consequences for dividends and disposals.

Article 4 of the Germany–Switzerland DTA

What happens if homes initially remain available in both countries?

During a cross-border move, domestic tax law may establish a connection for tax purposes in both Germany and Switzerland for a transitional period.

Article 4 of the DTA then determines in which country the individual is treated as resident for treaty purposes.

Assessment stage Question
1. Permanent home Is a permanent home available only in Germany or only in Switzerland?
2. Centre of vital interests If homes are available in both countries: where are the closer personal and economic relations?
3. Habitual abode If the centre of vital interests cannot be determined: in which country does the individual have their habitual abode?
4. Nationality If the individual has a habitual abode in both countries or in neither, nationality becomes relevant.
5. Mutual agreement procedure If residence still cannot be clearly determined, the competent authorities must resolve the matter.

Centre of vital interests

Family, housing and economic relations must be considered together

The centre of vital interests is not determined by a single factor. The overall picture of personal and economic relations is decisive.

Pers.

Personal relations

Spouse, children, social ties and how day-to-day life is actually organised.

Home

Housing arrangements

The nature and extent of the use of homes in Germany and Switzerland.

Eco.

Economic relations

Employment, businesses, company shareholdings and other economic interests.

The place of work alone does not determine treaty residence

Continuing to work in Switzerland does not automatically mean that the individual remains resident in Switzerland under the DTA. The overall circumstances are decisive, particularly when the family moves to Germany.

Article 4(5) DTA

The DTA expressly provides for a change of residence during the year

The Germany–Switzerland DTA contains a special rule for individuals who move their treaty residence from one country to the other during a calendar year.

If an individual is treated as resident in Switzerland for only part of the year and as resident in Germany for the remainder, each country may generally apply taxation on the basis of unlimited tax liability only for its respective period.

Example

Change of residence from Switzerland to Germany on 1 August

An individual initially lives exclusively in Zurich. On 1 August, they move permanently to Munich, give up their Swiss home and establish a residence in Germany.

German unlimited tax liability generally begins when the German residence is established. For treaty purposes, residence may change from Switzerland to Germany at the same time.

The tax return for the year of arrival must then address which income from the calendar year must be reported in Germany and which income, if any, is relevant only for determining the tax rate.

Tax reporting for the year of arrival is covered separately

The allocation of Swiss employment income, investment income, property income and other income to the relevant periods, together with their reporting in the German tax return, is covered separately in our article on the tax return for the year of arrival.

Registration date and tax start date

Registration, arrival and the tax-effective move may fall on different dates

Date Significance Automatically the start of tax liability?
Entry into Germany Physical arrival. Not necessarily.
Start of the tenancy Legal availability of a home. Not necessarily on its own.
Actually moving in Strong evidence that a residence has been established. Often decisive.
Registration with the local authorities Official registration. Important evidence, but does not itself establish tax liability.
Giving up the Swiss home Important for treaty residence and the change of residence. Not necessarily the same date as the start of German tax liability.

Practical examples

Common situations when moving from Switzerland to Germany

Example 1

The household and family move at the same time

A married couple gives up their home in Basel and moves together into a home in Freiburg on 1 September.

These circumstances will generally strongly indicate that German unlimited tax liability and German treaty residence begin with this change of residence.

Example 2

An employee moves to Germany before their family

The employee moves into a home in Germany in July. Their spouse and children initially remain in Switzerland and join them in October.

A German residence may already be established in July. For treaty residence during the transitional period, however, the centre of vital interests in particular must be determined separately.

Example 3

A home in Germany while Swiss employment continues

The individual moves to Germany but continues to work mainly at their employer’s premises in Zurich.

Continuing Swiss employment does not automatically prevent German unlimited tax liability. The employment income must then be assessed under Article 15 or Article 15a of the DTA, taking account of actual working days and any work from home.

Example 4

The Swiss home is retained for a few more months

The individual moves to Germany in August but keeps their Zurich home until December.

Germany may impose unlimited tax liability from August. Because a Swiss home remains available at the same time, treaty residence must be assessed separately for the transitional period.

Documentation

Documents for determining the moving date

Rent

Home in Germany

Rental or purchase agreement, handover of keys and actual moving-in date.

Reg

Registration

German registration certificate and any other relevant official documents.

CH

Departure from Switzerland

Deregistration, end of the tenancy and giving up the previous home.

Fam

Family

Moving dates for your spouse and children, schooling and actual living arrangements.

Job

Work

Employer, work locations, employment contract and working-from-home arrangements.

Move

Relocation

Removal company invoice, transport documents and evidence of setting up the German household.

Tax

Swiss tax

Latest Swiss tax return and cantonal departure documents.

Date

Timeline

Record all relevant events with their specific dates.

Assessment sequence

Determine the start of tax liability in eight steps

01

Arrival

Record the date of actual arrival in Germany.

02

Home

Review the availability and actual use of the German home.

03

Section 8 AO

Determine when a residence for tax purposes is established.

04

Section 9 AO

Also assess whether a habitual abode exists.

05

Swiss home

Check whether it remains available at the same time and for how long.

06

Article 4 DTA

Determine treaty residence for the transitional period.

07

Article 4(5)

Establish the date of the change of treaty residence during the calendar year.

08

Income

Then analyse income before and after the move separately.

Common mistakes

Frequent errors when determining the moving date for tax purposes

01

Registration = tax start date

Automatically treating the registration date as the date a residence is established for tax purposes.

02

Waiting six months

Incorrectly applying the six-month rule in section 9 AO where a residence already exists.

03

Ignoring the Swiss home

Overlooking a home retained in Switzerland and the resulting need for a treaty assessment.

04

Work location = treaty residence

Automatically treating Swiss employment as proof of Swiss treaty residence.

05

Overlooking the family’s move

Failing to include the location of the spouse and children in the treaty analysis.

06

Forgetting worldwide income

Omitting Swiss income arising after the move from the German tax assessment.

07

No timeline

Failing to document the tenancy start, actual move, deregistration and family move separately.

08

Applying the DTA too early

Assessing treaty residence before establishing tax liability under the domestic laws of both countries.

Frequently asked questions

When German tax liability begins after moving from Switzerland

Does German tax liability begin when I register?
Not necessarily. The decisive factor is when a residence or habitual abode is established for tax purposes. Registration is important evidence, but it is not conclusive on its own.
Can tax liability begin before registration?
Yes. If you move into and use a German home earlier in circumstances indicating that you will retain and use it, a residence under section 8 AO may already exist from that earlier date.
Do I have to live in Germany for six months before becoming liable for tax?
No. The six-month rule concerns habitual abode under section 9 AO. A residence for tax purposes under section 8 AO, by contrast, can be established immediately upon moving.
What if I initially keep my home in Switzerland?
A German residence can still be established. If homes are available in both countries at the same time, treaty residence must also be determined under Article 4 of the Germany–Switzerland DTA.
Am I automatically resident in Germany if my family moves there?
Not on that basis alone. However, the location of the family home is a particularly important personal factor when determining the centre of vital interests.
What if I continue working in Switzerland?
Swiss employment does not automatically prevent German tax liability. Once a German residence is established, treaty residence must be assessed separately, as must the treatment of employment income under Article 15 or Article 15a of the DTA.
Do I have to declare my Swiss securities account in Germany after moving?
From the start of German unlimited tax liability, Swiss investment income is generally also brought within the scope of German taxation. The specific treatment of dividends, funds and capital gains is assessed separately.
Is the entire year taxed in Germany if I only move there in August?
This does not simply mean that all income for the year is automatically treated as if you had been resident in Germany throughout the year. The year of arrival must be assessed by period and by type of income. Article 4(5) of the DTA contains a special rule for a change of residence.
What is the difference between German tax liability and treaty residence?
German unlimited tax liability is determined under German law. Treaty residence then determines which contracting state a dual-resident individual is treated as resident in for the application of the DTA.
Which documents should I keep to establish my moving date?
In particular, the rental or purchase agreement, evidence of the key handover, registration certificate, Swiss deregistration, removal documents, records relating to the previous Swiss home and, for families, each family member’s moving date.

Tax advice · Switzerland → Germany

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