Rulebook  /  Countries  /  Switzerland

Switzerland day-count rules

Spending time in Switzerland? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings Switzerland's day-count rules together — each explained in plain English, with a calculator and a link to the official source.

Tax residency

• 🇨🇭Switzerland — 30 days workingA stay of at least 30 days with gainful activity creates unlimited liability. Cantonal practice varies; this is the federal floor.<=29 / YEAR
• 🇨🇭Switzerland — 90 days not workingWithout gainful activity the threshold is a stay of at least 90 days. Interruptions do not always reset it.<=89 / YEAR

Residence & citizenship

• 🇨🇭Switzerland permit — absenceB and C permits lapse after six months abroad unless you file for the stay to be kept alive before you go.<=179 AWAY / 365