Ask a tax advisor on the topic of Income tax return

Family in Belgium, I work and live in Switzerland.

February 25, 2012 | 40,00 EUR | answered by Andreas Schupp

Hello,

I am considering the following situation:

Currently, I work and live in Belgium. I have been offered a job in Switzerland. My consideration now is that since I live close to Dusseldorf airport (though in Belgium) and the employer is in close proximity to Zurich airport, I am thinking of deregistering in Belgium and registering in Zurich. My family (wife and 2 children) will remain in Belgium for the time being (approximately 1 year), and I will commute via weekly flights and rent a small apartment near the employer for the week.

How will I be taxed in Switzerland (single? married with 2 children) and what is the impact of my wife's minimal income? Additionally, it is interesting to know if I can claim double household expenses in Switzerland (commuting and rent).

Thank you for your support.

Andreas Schupp

Dear inquirer,

Thank you for your inquiry, which I will be happy to answer taking into account your input and within the rules of this platform.

Please note that my response is based on the facts presented by you, and that omitting, adding, or changing facts can affect the tax result.

Regarding your question, I regret to inform you that German income tax law is not applicable due to the facts presented. The proximity to the airport in Düsseldorf does not change the fact that your residence/ habitual abode is in Belgium, not in Germany. Belgium, as your country of residence, has the full right to tax your income.
In the case of a move to Switzerland, Swiss tax law would apply, not German tax law. If you return to your family in Belgium on weekends, a possible double taxation agreement between Belgium and Switzerland may apply.
I recommend consulting a Belgian colleague for further advice.

Best regards,

Andreas Schupp
TAX ADVISOR