Individual income tax in Switzerland is based on residence. An individual is deemed to be resident in Switzerland from a tax perspective if:
the individual has the intention to permanently establish his/her usual abode in Switzerland, which is usually where the individual has his/her centre of vital interest, and is registered with the municipal authorities, or if
the individual stays in Switzerland with the intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 30 days, or if
the individual stays in Switzerland with no intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 90 days
Given the above requirements it is important to note that individuals who are resident in a country that has a double-tax treaty with Switzerland would not typically become tax resident in Switzerland from spending a short period of time working for a non-Swiss employer in Switzerland. Accordingly, employment income earned in relation to Women’s EURO 2025 would not become taxable in Switzerland as long as the individual stays in Switzerland for less than 183 days and are not employed by a Swiss entity nor a Swiss permanent establishment. Therefore, temporarily working in Switzerland for WEURO25 (for a non-Swiss employer) should generally not change an individual’s tax position subject to the above conditions being met. However, individuals should take professional advice if they are unsure of their tax status.
Individuals who are residents of Switzerland are taxed in Switzerland on their worldwide income and wealth.
Non-Swiss residents are taxed in Switzerland on their Swiss-sources of income and wealth.