# Swiss/Austria Tax Resident



## outereef (Mar 22, 2014)

Hi All,

I am a dual British and Australian Passport holder and work in the oil and gas industry. I work 'overseas' offshore for 6 months of the year and would like to relocate to either Switzerland or Austria to spend more time in the mountains skiing and cycling. 

As I am an EU passport holder i shouldn't have any real issues. Does anyone know how it works if you earn an income outside of Switzerland or Austria and only live in either country for less than 6 months (183 days) of the year. Do you pay a different tax amount? 
In the UK I believe you are considered a "non-tax resident" if you reside for under 6 months, but your domicile (home residence) is in the UK.
I am leaning towards moving to Austria as the cost of living is much lower. I just want to get my head around the different laws etc. 

Any suggestions information would be greatly appreciated!!
Many Thanks


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## Bevdeforges (Nov 16, 2007)

Each country has its own laws regarding tax residence. In fact, very few countries actually refer to the "magic 183 days" in the law. It's usually something like "where you have your primary centers of interest" - which can be tricky to determine. Consists of things like, where you have a home, where you keep your "stuff", where you spend most of your time in the course of a tax year, where you have your bank accounts, other professionals (doctors, lawyers, etc.).

And apparently, if you want to establish your residence outside of the UK, you must file a form with the UK tax authority declaring yourself a non-resident.
Cheers,
Bev


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## outereef (Mar 22, 2014)

Many Thanks for your assistance Bev.

I currently reside in Australia and only have the passport for UK. Haven't lived in England for many years. I noticed you are now an expat of France. The swiss alps are also part of france and this has been another area of interest in my research. Do you have any thoughts on how my situation would be dealt with in France?

Cheers


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## Bevdeforges (Nov 16, 2007)

Actually, in France there are three criteria for determining tax residence. Meet any one of the three and you're considered tax resident. And, of course, number 3 is the "primary center of interest" one.

Then again, in France, a married couple is required to maintain a home in common, so for someone working offshore, if their family is established in France, it's pretty much a given that they are considered tax resident here.
Cheers,
Bev


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