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RS 642.110.8 Order of 20 October 1993 on the taxation of natural persons domiciled abroad and carrying on an activity on behalf of the Confederation or other Swiss public law corporations or institutions

Original Language Title: RS 642.110.8 Ordonnance du 20 octobre 1993 sur l’imposition des personnes physiques domiciliées à l’étranger et exerçant une activité pour le compte de la Confédération ou d’autres corporations ou établissements de droit public suisses

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642.110.8

Order

On the taxation of natural persons domiciled
Abroad and carrying on an activity for the account
Confederation or other corporations
Or institutions of Swiss public law

20 October 1993 (State 1 Er January 2014)

The Swiss Federal Council,

Having regard to art. 3, para. 5, 6, para. 4, and 199 of the Federal Act of 14 December 1990 1 On federal direct tax (LIFD),

Stops:

Section 1 Liability for tax and subject to tax

Art. 1 Liability for tax

1 Are subject to tax within the meaning of s. 3, para. 5, LIFD, the employees of the Confederation, the cantons, the municipalities and other corporations or institutions of Swiss public law, provided that they are resident abroad without interruption for at least 183 days and because of their They are exempt in whole or in part from income taxes under international conventions or use. Persons staying outside Canada for a shorter period of time may be subject to s. 3, para. 1, LIFD.

2 If the person concerned is already domiciled abroad before becoming an employee within the meaning of para. 1, it is immediately taxable under s. 3, para. 5, LIFD, regardless of the duration of the work report.

Art. 2 Taxable Income

1 For taxpayers who, outside Canada, are fully exempt from income tax under s. 1, para. 1, due to the nature of public law in their working relationship, includes the following income:

A.
Income from this working report, with the exception of those which replace fees; differences in purchasing power between Switzerland and abroad may be taken into account;
B.
Benefits in kind that are, however, calculated on the basis of their market value at home;
C.
The performance of real estate in Switzerland according to Art. 21 LIFD;
D.
The performance of the security under s. 20 LIFD.

2 For taxpayers who, pursuant to s. 1, para. 1, are only partially exempt abroad from income tax because of the nature of the public right in their employment relationship, the income is taxable according to para. 1, let. A to c.

Art. 3 Allowable Expenses

The necessary expenses incurred by the taxpayer by his or her stay and work abroad, where they are not offset by the employer, may be deducted from taxable income as professional expenses.

Art. 4 Income of Spouse and Children domiciled Abroad

1 For taxpayers who, abroad, are fully exempt from income taxes, all returns to the spouse's and children's fortunes are taxable.

2 Any other income earned in the host country is not taxed in Switzerland.

Section 2 Territorial jurisdiction and calculation of tax in time

Art. 5 1 Territorial jurisdiction

1 If, during the fiscal period, a person is subject to tax under s. 1 following the transfer of his domicile abroad, the canton of his municipality of origin is competent in matters of taxation for the whole fiscal period.

2 If, during the fiscal period, the tax liability under s. 1 ceases as a result of the transfer of residence in Switzerland, the canton where the taxable person has his domicile at the end of the fiscal period is competent in matters of taxation for the whole fiscal period.

3 If, during the taxpayer's stay abroad, his spouse remains in Switzerland, it is the municipality of origin of the first person who is competent in the field of taxation for both spouses, provided that they fulfil the conditions of the art. 9 LIFD. The remaining spouse in Switzerland may request that the taxation be carried out at his place of residence.

4 If the taxpayer does not have a municipality of Swiss origin, the taxation shall be carried out at the employer's seat. If it acquires Swiss citizenship, paras. 2 and 3 shall apply mutatis mutandis.


1 New content according to the c. II 1 of the annex to the O of August 14, 2013 on the calculation in time of direct federal tax, in force since 1 Er Jan 2014 ( RO 2013 2773 ).

Art. 6 1

1 Repealed by c. II 1 of the annex to the O of 14 August 2013 on the calculation in time of direct federal tax, with effect from 1 Er Jan 2014 ( RO 2013 2773 ).

Section 3 ProcedLiabilities

Art. 7 Taxpayer

1 Any taxpayer referred to in Article 1 shall be required to appoint a representative in Switzerland. If they fail to do so, the tax authorities are allowed to appoint their employer as their representative.

2 If the spouse stays in Switzerland, it is he who acts as a tax representative for as long as the spouses are taxed jointly within the meaning of s. 9 LIFD.

3 If the taxpayer does not designate any representative or does not recognise as such neither his employer nor his spouse living in Switzerland, a decision or delivery may be validly notified to him by publication in the Official Gazette of the canton.

Art. 8 Employer

The employer is required to communicate to the Federal Administration of contributions, before the departure of the taxpayer's Switzerland, their personal data, the probable duration of their commitment and their place of business, when their stay is The foreigner was scheduled. It shall attach to such indications the power of attorney signed by the taxpayer and designating its representative (Art. 7).

Section 4 Final provisions

Art. Repeal of the law in force

The Federal Council Order of 3 January 1967 1 Relating to the application to officials and permanent employees of the Federal Political Department abroad of the provisions of the Order of the Federal Council of 9 December 1940 concerning the collection of a national defence tax is repealed.


1 Not published to OR.

Art. 10 Entry into force

This order shall enter into force on 1 Er January 1995; for the first time it is applicable to the direct federal tax levied for 1995.



RO 1993 2940



State 1 Er January 2014