Customs Regulations in Switzerland

You become tax resident in Switzerland when you are in the country for a minimum period of 30 days, if working, or 90 days without working. If you wish to stay permanently you must apply for a Swiss Residence Permit. British nationals will receive beneficial treatment with regards to obtaining such permits.

When granted a residency permit, you must live in Switzerland to keep your residency status. If you are unable to spend 180 days a year in Switzerland, you must make sure that you do not spend more time in any other country than you do in Switzerland. Otherwise you’ll not being considered as resident in Switzerland.

As well as meeting the necessary requirements in Switzerland, you will need to make sure that you are considered to have permanently left the UK. There are several practical steps which will need to be taken when you leave the UK. If the Revenue receives that you have left the UK you will then need to make sure your centre of vital interests is situated in Switzerland. You should always remember that the residency test in the treaty will override domestic law, including the internal UK day-counting rules for residency. This may allow you to spend the time necessary in the UK to maintain any business interests you have here.

Moving to Switzerland is the main condition for being able to import your household effects, collections, animals or car into the country free of tax. The only requirement is that the goods must have been used by you personally for at least 6 months prior to importation and must continue to be used by you thereafter (for instance, for twelve months in the case of cars).

Since 2007 citizens from the first 15 EU states are no longer required to provide an assurance of a residence authorization. Change of domicile has to be proven by other means (work contract, tenancy agreement, deregistration from the country of origin).

Completed application form 18.44 must be submitted to the entry-point customs office upon importation.

Clearing of removal goods must take place during customs office opening hours.