Tax residency

Tax residency is the legal connection that makes an individual or entity taxable in a jurisdiction, often on worldwide income and wealth. In Switzerland, residence, habitual abode, registered seat, or effective management may be relevant depending on the taxpayer. Cantonal and federal rules interact, and international situations are commonly resolved through double tax treaties using tie-breaker tests. Tax residency is distinct from nationality, immigration status, or domicile in private law, although facts may overlap.