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DBA 60 day rule

August 15, 2011 | 20,00 EUR | answered by Oliver Burchardt

Hello,
I have a question regarding the DBA 60-day rule Switzerland-Germany.
Main residence: Kassel
Residence permit B (Switzerland)
Taxable under Swiss withholding tax
Possibly relocating close to the border to Bad Säckingen (weekly commuter)
Reason: better private health insurance possible.
Work:
Shift work 12 hours (including overnight)
After 6 days, I usually go home to my family for about a week.

Now the question:
If I were to move back to Germany, would I be taxed in Germany, or would I still be taxed in Switzerland?

The 60-day rule would definitely apply in the case of Kassel. In the case of Bad Säckingen (as a second residence), I should also meet this requirement.

Oliver Burchardt

Dear inquirer,

Thank you for your inquiry, which I am happy to answer as part of an initial consultation.

Please note that the tax assessment is based on the information provided. Changing, adding, or omitting information may significantly alter the tax assessment.

I assume that you are currently subject to Article 15a of the Germany - Switzerland Double Taxation Agreement, as you mention the Swiss withholding tax.

If you move to Bad Säckingen, your status will not change. As you will continue to be considered a cross-border commuter, your income from non-self-employment will still only be taxed in Germany. However, Switzerland may continue to impose withholding tax, which will be credited towards your income tax liability in Germany.

I hope that my explanations have been helpful to you.

Kind regards,

Oliver Burchardt
Tax advisor