Rulebook / Tax residency / Switzerland
Switzerland — 30 days working
- Day threshold
- 29 days
- Window
- Calendar year (1 Jan – 31 Dec)
- Direction
- Ceiling — stay at or below
- Counts
- Days in Switzerland; arrival and departure days both count
- Authority
- Eidgenössische Steuerverwaltung
Switzerland — 30 days working caps your time in Switzerland at 29 days per calendar year. The statute attaches its consequence at 30 days or more, so 29 is the last safe count. A stay of at least 30 days with gainful activity creates unlimited liability. Cantonal practice varies; this is the federal floor.
Who it applies to
This matters most if you are:
- A remote worker, digital nomad or frequent traveller spending long stretches in Switzerland.
- An expat arriving in or leaving Switzerland mid-year, where the days straddle a boundary.
- Anyone keeping a home in more than one country who needs a defensible day count for a tax return.
The rule — and why it exists
Days in Switzerland. At most 29 days in Switzerland per calendar year — written as <=29 / YEAR.
Why it exists: countries use time spent as a measurable proxy for where your economic life really is. A day count gives a clear threshold; the surrounding tests stop a long holiday from making a genuine non-resident taxable.
Counting the days
- Add up every day you were physically in Switzerland between 1 January and 31 December.
- Days need not be continuous — several visits in the same year add together.
- Any day of presence generally counts, including arrival and departure days.
- The tally resets to zero on 1 January; it is not a rolling window. Reaching 30 days meets the threshold.
The free calculator below counts this rule with the same engine the Dwelltime app ships.
Check it with the free tool
Examples
Example 1 — 17 days in the year
Stays: Switzerland 2026-02-01 → 2026-02-17. Checked on 2026-12-31.
Result: Days in Switzerland: 12 of 29 days left (17 used in Switzerland).
Example 2 — 39 days in the year
Stays: Switzerland 2026-01-15 → 2026-02-22. Checked on 2026-12-31.
Result: Days in Switzerland: over the limit — 39 of 29 days, first exceeded 2026-02-13.
Example 3 — Days split across two calendar years
Stays: Switzerland 2025-10-01 → 2025-12-31; Switzerland 2026-01-01 → 2026-01-17. Checked on 2026-12-31.
Result: Days in Switzerland: over the limit — 17 of 29 days, first exceeded 2025-10-30.
Exceptions & edge cases
- Other residency tests. Most countries also apply a domicile, home or centre-of-interests test; you can be resident under one of those with fewer days.
- Double-tax agreements. If two countries both claim you, the treaty tie-breaker (permanent home → centre of vital interests → habitual abode → nationality) decides.
- Split years. Arriving or leaving mid-year may be treated under special rules; the day count is only one input.
Common misconceptions
- "Under 29 days means I'm safe." False — other tests can apply, and the count is only one input.
- "It follows a rolling year." No — the tally resets on 1 January.
- "Arrival day doesn't count." Any part of a day inside is a day inside.
Frequently asked questions
Is the 29-day count per calendar year or rolling?
Calendar year (1 Jan – 31 Dec). The count resets on 1 January.
Do arrival and departure days count?
Yes — any part of a day counts as a day.
Where does this rule come from?
Eidgenössische Steuerverwaltung: Steuerpflicht natürlicher Personen. The link is verified on every build; if it stops resolving the build fails.
This rule is tracked in 
Dwelltime
- Counts your days for this rule from the trips you record
- Shows the last safe day, or the days still needed, before you book
- Explains every counted day and every uncounted one
- Runs alongside your other visa, tax and residency rules
Sources
Related rules
- 🇨🇭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 - 🇨🇭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
For information only. This page is a plain-English summary of publicly available rules, not tax, legal or immigration advice. Rules change and depend on your personal circumstances — always confirm with the official source above and a qualified professional before acting.