---
title: "Moving canton or marrying mid-year: why your situation on 31 December decides the tax for the whole year, and what the date costs you"
url: https://www.ibani.com/en/guides/moving-canton-marriage-mid-year-swiss-taxes
lang: en
date_modified: 2026-11-11
author: "Brice DELHOME"
---

![A year-end calendar between two cantons, with a moving box and wedding rings, and the ibani mascot](https://www.ibani.com/images/changer-canton-mariage-cours-annee-impots-suisse.png)

# Moving canton or marrying mid-year: why your situation on 31 December decides the tax for the whole year, and what the date costs you

 Reading time: 12 minutes | **Updated: 11 November 2026**

By [Brice DELHOME](https://www.ibani.com/en/author/brice-delhome)

📌 In short: in Switzerland, the year's tax is decided on 31 December

-   **The canton where you live at the end of the year taxes you for the whole year** (art. 4b StHG, art. 105 DBG). The former canton levies nothing and refunds your provisional instalments.
-   **The date of the move can be worth thousands of francs**: according to the FTA calculator, a single person earning 150,000 francs gross pays about 23,926 francs in tax in Zurich in 2026, compared with 12,833 francs in Zug.
-   **Taxed at source, you change tariff the month after the move**. The 31 December rule only comes back into play if you are subject to subsequent ordinary assessment, mandatory from 120,000 francs gross.
-   **Marriage counts for the whole year, and so does separation** (art. 42 DBG): depending on the couple's income, marrying in December rather than in January can cost or save several thousand francs.
-   **Three exceptions**: pension capital (taxed where you live when it is paid out), real estate (taxed where it is located) and departure abroad (pro rata taxation).

You have found a flat in Zug and are hesitating between a key handover on 20 December or on 5 January. You plan to marry, and the date has not yet been set. In both cases, Switzerland applies a simple rule whose effects are not simple: it is your situation at the end of the year, not the number of months spent here or there, that determines the tax for the entire year. This guide explains this rule on the basis of federal law and the practice published by the cantons, puts a figure on the stakes with the calculator of the Federal Tax Administration (FTA), and points out the cases in which it does not apply.

It concerns people **resident in Switzerland** who move from one canton to another, or whose family situation changes during the year. If you work in two cantons without moving, our guide to [working in two cantons](https://www.ibani.com/en/guides/working-two-swiss-cantons-taxation) covers that case.

## 1\. The rule: the canton of 31 December takes the whole year

**When you move from one canton to another, you are taxed for the whole year in the canton where you live at the end of the year. Your former canton levies nothing for the months you spent there.**

The rule is set out in article 4b of the [Federal Act on the Harmonisation of Direct Taxes](https://www.fedlex.admin.ch/eli/cc/1991/1256_1256_1256/fr#art_4_b) (StHG): where domicile is transferred within Switzerland, the conditions of tax liability are met, for the current tax period, in the canton where the taxpayer is domiciled at the end of that period. The tax period corresponds to the calendar year. Direct federal tax follows the same principle: it is levied by the canton where you are domiciled at the end of the tax period (art. 105, para. 1, of the [Federal Act on Direct Federal Taxation](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr#art_105), DBG). Its tariff is the same throughout Switzerland, so only cantonal and municipal tax varies with the canton.

The cantonal administrations put it plainly. Geneva states that the canton competent to tax you is the one in which you are domiciled on 31 December, and that you will be taxed in your new canton for the whole year of your departure. And in the other direction, on arrival: "Aucune imposition ne sera due dans votre ancien canton" (no tax will be due in your former canton). Bern likewise writes, in its [notice on change of domicile](https://www.sv.fin.be.ch/content/dam/sv_fin/dokumente/fr/merkblaetter/einkommens_vermoegenssteuer/2021/mb01_ev_wohnsitzwechsel_2021_fr.pdf), that a person who leaves the canton is taxed for the whole year in the canton where they live on 31 December, and that the provisional instalments already paid to Bern are refunded to them.

In practice, you declare in your new canton the income of the whole year and the wealth you hold on 31 December, as if you had always lived there.

## 2\. Before or after 31 December: what the date costs you

**If your new canton taxes less, move before the end of the year: its tariff applies to the whole year. If it taxes more, move in January: you keep the former canton's tariff for one more year.**

The table compares the total 2026 tax (federal, cantonal and municipal, excluding church tax) in five cities, calculated with the [FTA tax calculator](https://swisstaxcalculator.estv.admin.ch/) for a 38-year-old employee, with the calculator's standard deductions.

| Municipality | Single, 150,000 francs gross, wealth of 50,000 francs | Single, 250,000 francs gross, wealth of 300,000 francs | Married couple, one salary of 180,000 francs, two children, wealth of 100,000 francs |
| --- | --- | --- | --- |
| Zurich | 23,926 | 56,249 | 19,074 |
| Zug | 12,833 | 33,625 | 6,169 |
| Lausanne | 31,819 | 71,071 | 25,898 |
| Geneva | 30,043 | 65,974 | 20,374 |
| Lugano | 26,555 | 58,910 | 20,493 |

Amounts in francs, calculated on 11 November 2026. Direct federal tax is identical in the five municipalities (5,014 francs for the first profile); the whole gap comes from cantonal and municipal tax.

### Two examples

-   **From Zurich to Zug.** For the single person earning 150,000 francs, an actual move on 20 December 2026 makes Zug competent for the whole of 2026: about 12,833 francs instead of 23,926, a gap of almost 11,000 francs. With a key handover on 5 January 2027, Zurich taxes them for the whole of 2026.
-   **From Geneva to Lausanne.** For the couple with two children, moving into Lausanne on 15 December rather than on 5 January makes Vaud competent for 2026: about 25,898 francs instead of 20,374, some 5,500 francs more for a difference of three weeks.

These figures are orders of magnitude: your actual deductions (3a, buy-ins, childcare costs, professional expenses) and your exact municipality change the result. Redo the calculation with your own situation in the FTA calculator before setting a date.

**💡 Key point:** wealth follows the same rule. It is taxed according to its value on 31 December, by the canton where you live on that day. Our guide to [wealth tax](https://www.ibani.com/en/guides/wealth-tax-switzerland-cantons) compares the cantons.

## 3\. Taxed at source: what changes when you move

**If you have a B permit and are taxed at source, the deduction follows your domicile month by month. The 31 December rule applies only if you are subject to subsequent ordinary assessment.**

The employer calculates withholding tax under the law of the canton where you are domiciled when the salary is paid (art. 107, para. 1, let. a, DBG; art. 38 StHG). According to [FTA Circular No. 45](https://www.estv.admin.ch/dam/fr/sd-web/I3YyTvU3ThVA/dbst-ks-2019-1-045-d-fr.pdf) (No. 8), it applies the new canton's tariff and pays the tax to it **from the month following the change of canton**. A bonus paid from the month following the move goes to the new canton, even if it rewards months spent in the former one (No. 8.1). So give your employer your new address as soon as you know it.

The situation changes if you are subject to **subsequent ordinary assessment** (SOA; TOU in French), because your gross salary reaches 120,000 francs (art. 89 DBG, art. 9 QStV), because you have wealth or income above the cantonal thresholds, or because you applied for it. The canton competent for the SOA is the one where you are domiciled at the end of the tax period, and it is entitled to the withholding tax amounts deducted by other cantons during the calendar year; any excess is refunded to you, any shortfall is claimed from you (art. 107, para. 4 and 5, DBG; art. 38, para. 4, and 38a StHG).

Take the single person earning 150,000 francs again, this time holding a B permit: at this salary level, the SOA is mandatory. If they settle in Zug on 20 December, the tax withheld by their employer under the Zurich tariff from January to December is credited against the ordinary Zug tax for the whole year, and the difference is refunded to them. If you are below these thresholds and are considering applying for an SOA, our guide to [subsequent ordinary assessment for B permit holders](https://www.ibani.com/en/guides/permit-b-withholding-tax-subsequent-ordinary-assessment) describes the conditions and the 31 March deadline, and explains why the application cannot be withdrawn.

## 4\. What escapes the 31 December rule

**Pension capital, real estate and departures abroad follow other rules. And in some cantons, such as Fribourg, municipal tax is split between the municipalities.**

| Situation | Rule | Source |
| --- | --- | --- |
| Capital withdrawal from the 2nd pillar or from pillar 3a | Taxed in the canton where you are domiciled when it falls due, not on 31 December | Art. 4b, para. 1, StHG; art. 105, para. 4, DBG |
| Real estate located in a canton other than that of your domicile | Remains taxed in the canton where it is located, for the whole period; income and wealth are allocated between the cantons | Art. 4b, para. 2, StHG |
| Arrival from abroad or departure abroad | Tax liability begins or ends on the day itself; only the income for that part of the year is taxed; the rate for regular income is calculated over twelve months | Art. 8 and 40, para. 3, DBG; Bern notice, No. 1.2, 1.3 and 3 |
| Change of municipality within the canton of Fribourg | Municipal tax is split between the municipalities according to the length of residence | Art. 9, para. 2, of the Fribourg law on municipal taxes |

The capital withdrawal is the case where the date matters most. If you control the payment date (a 3a withdrawal, for example), you choose the canton that will tax your capital by placing it before or after the move: capital falling due on 10 December is taxed in the canton where you live on 10 December, even if you move on the 20th. Our guide to [taxation of 2nd pillar capital](https://www.ibani.com/en/guides/pension-capital-withdrawal-tax-by-canton) compares the cantonal tariffs.

For a move within the same canton, Bern applies the same logic to the municipality: the one where you live on 31 December taxes you for the whole year. Fribourg, by contrast, splits municipal tax between the former and the new municipality according to the length of residence. Check your canton's rule if the gap in tax multiplier between the two municipalities is large.

If you leave Switzerland, the logic is reversed: every month counts. Our [departure checklist](https://www.ibani.com/en/guides/leaving-switzerland-checklist) details the formalities.

## 5\. A real move, not an address

**Your tax domicile is the place where you actually live with the intention of settling there permanently. Registering with the municipality on 30 December without moving in does not move your domicile.**

Under article 3, para. 2, StHG (and art. 3, para. 2, DBG), a person is domiciled in a canton when they reside there with the intention of settling there permanently. Registration with the residents' registration office is an indication, not sufficient proof. The administrations check: Geneva specifies that it can verify your new tax domicile with the canton concerned, and that it confirms your domicile on 31 December to the former canton. If your children remain at school in the former canton until June, if you continue to sleep there or if your lease has not started, expect questions.

Keep the documents that date the move: the lease with its start date, the check-in inventory, the removal company's invoice, the registration of arrival and departure, the termination of the former lease.

## 6\. Marrying, separating, having a child during the year

**Marriage means the couple is taxed together for the whole year, separation means each spouse is taxed alone for the whole year. For people taxed at source, the tariff changes the following month.**

### Under ordinary assessment (C permit, Swiss citizens, SOA)

-   **Marriage**: spouses living in the same household are taxed jointly for the whole tax period in which they married (art. 42, para. 1, DBG; art. 18, para. 1, StHG).
-   **Divorce, legal or actual (de facto) separation**: the spouses are taxed separately for the entire tax period (art. 42, para. 2, DBG).
-   **Death**: joint taxation until the day of death, then separate taxation of the surviving spouse for the rest of the year (art. 42, para. 3, DBG).
-   **Birth**: in Geneva, it is the family situation on 31 December that counts, whatever the date of the marriage, separation or birth.

Marrying in December or in January is therefore far from trivial. The FTA calculator for 2026 (no children, no wealth, no church tax) gives:

| Couple | 2026 tax, married | 2026 tax, unmarried (two tax returns) | Effect of marriage on the year |
| --- | --- | --- | --- |
| Geneva, one salary of 150,000 francs | 20,548 | 30,068 | about 9,520 francs less |
| Zurich, one salary of 150,000 francs | 17,630 | 23,950 | about 6,320 francs less |
| Zurich, two salaries of 90,000 and 60,000 francs | 15,688 | 14,315 | about 1,373 francs more |
| Lausanne, two salaries of 120,000 francs | 50,473 | 44,768 | about 5,705 francs more |

For a single-income couple, the "unmarried" column adds together the tax of the working partner, taxed as a single person, and that of the partner with no income (a personal tax of a few francs in Zurich and Geneva). A couple in which only one partner has an income generally gains by marrying before 31 December. A couple with two high incomes often pays more once married, largely because of direct federal tax (10,333 francs married against 5,698 francs for two tax returns, for two salaries of 120,000 francs). These are orders of magnitude for a single year; the date of a wedding is not chosen on this criterion alone, but the gap is worth knowing.

### Taxed at source (B permit)

-   **Change of tariff code**: a marriage, divorce, separation or birth is taken into account for the deduction from the beginning of the month following the change (FTA Circular No. 45, No. 7.4). A single person who marries on 26 May moves from tariff A to tariff B or C in June.
-   **Marriage to a Swiss citizen or a C permit holder**: you leave withholding tax and are taxed under the ordinary procedure for the whole year (art. 12 of the [FDF Withholding Tax Ordinance](https://www.fedlex.admin.ch/eli/cc/2018/274/fr#art_12), QStV). The deduction stops from the month following the marriage, and the tax withheld until then is credited without interest.
-   **Under the SOA**: the ordinary assessment rules above apply, and the SOA extends to the spouse.

Our guide to [withholding tax tariffs](https://www.ibani.com/en/guides/withholding-tax-tariff-codes-switzerland) explains how to read codes A, B and C.

## 7\. The formalities: notifications, provisional instalments, refunds

**Register your departure and your arrival within the deadlines, have your provisional instalments refunded by the former canton, and start paying those of the new one.**

1.  **Register your departure** with your municipality and, depending on the canton, with the tax administration. In Geneva, go to the cantonal tax administration no later than fifteen days before departure with the departure form.
2.  **Register your arrival** with your new municipality or the residents' registration office: in Geneva, the OCPM (cantonal population and migration office) passes the information on to the tax administration, and a change of address must be reported within fourteen days.
3.  **Request a refund of the provisional instalments** paid to the former canton. Geneva refunds them on a form certified by your new municipality, subject to any earlier tax debts; Bern also refunds the instalments already paid.
4.  **Plan for the new canton's provisional instalments**: it will tax you for the whole year, including the months spent elsewhere. If you have been refunded by the former canton, set that amount aside for the new canton's bill.
5.  **Taxed at source**: give your new address to your employer. Geneva specifies that a person taxed at source who leaves the canton has no refund procedure to carry out.

Our guide to [first steps in Switzerland](https://www.ibani.com/en/guides/expat-switzerland-first-days-admin-checklist) recalls the deadlines for registering with the municipality.

**💡 A refund in francs, spending in euros?** The refund of your provisional instalments is paid to you in francs. If it is going to a euro account, [ibani](https://www.ibani.com/en/app), a Swiss financial intermediary based in Geneva and affiliated with SO-FIT (SRO), not a bank, converts your francs at the real market rate, plus a margin of 0.40% to 0.15% depending on the amount. Like any financial intermediary, ibani verifies your identity and may ask you about the origin of the funds.

## 8\. Key takeaways

In Switzerland, a year's income and wealth tax is decided on the basis of the situation on 31 December: the canton where you live on that day taxes you for the whole year, and a couple married on that day is taxed together for the whole year. The date of a move between cantons, or of a wedding, can therefore change your tax by several thousand francs. Pension capital, real estate and departures abroad obey other rules, and withholding tax follows your domicile month by month as long as you are not subject to subsequent ordinary assessment.

Three reflexes: **compare** the tax in the two cantons in the FTA calculator before setting the date; **date** a real move with documents; **place** a capital withdrawal after or before the move, depending on which canton taxes it less.

## 9\. Frequently asked questions

In the canton where you are domiciled at the end of the year, for the whole year (art. 4b, para. 1, StHG). Your former canton levies nothing for the months you lived there, and the provisional instalments you paid it are refunded to you. Direct federal tax follows the same rule (art. 105 DBG). The main exceptions are pension capital benefits, taxed in the canton where you live when they fall due, and real estate, which remains taxed in the canton where it is located.

If your new canton taxes less, before: you benefit from its tariff for the whole year. If it taxes more, after: you keep the former canton's tariff for one more year. According to the FTA tax calculator for 2026, a single person with a gross salary of 150,000 francs pays about 23,926 francs in Zurich and 12,833 francs in Zug: an actual move on 20 December rather than 5 January saves them about 11,000 francs over the year, with the calculator's standard deductions. The move must be real: simply registering with the municipality is not enough.

Your employer applies your new canton's tariff and pays the tax to it from the month following the move (FTA Circular No. 45, No. 8). The 31 December rule does not affect the deduction itself. It does apply, however, if you are subject to subsequent ordinary assessment, mandatory from a gross salary of 120,000 francs or applied for: it is then the canton of domicile at the end of the year that assesses you for the whole year and that receives the tax withheld by the other cantons (art. 107, para. 4 and 5, DBG).

Yes, if you are assessed under the ordinary procedure: spouses living in the same household are taxed jointly for the whole tax period in which they married (art. 42, para. 1, DBG and art. 18 StHG). Depending on income, the effect is a gain or a cost. According to the FTA calculator for 2026, a Geneva couple in which only one spouse earns 150,000 francs pays about 9,520 francs less married than unmarried; a Lausanne couple with two salaries of 120,000 francs pays about 5,705 francs more. For a person taxed at source, the tariff changes from the month following the marriage.

Separately, for the whole year: in the event of divorce or of legal or actual separation, spouses are taxed separately for the entire tax period (art. 42, para. 2, DBG). An actual separation on 15 December therefore means that each of you files alone for the whole year. In the event of death, by contrast, spouses are taxed jointly until the day of death, then the surviving spouse separately for the rest of the year.

No. When you arrive from abroad or leave Switzerland, your tax liability begins or ends on the day of arrival or departure (art. 8 DBG). You are taxed only on the income for that part of the year; for salary and other regular income, the rate is calculated as if you had received it for the whole year (art. 40, para. 3, DBG). The rule of domicile at the end of the year applies only to a move within Switzerland.

## Official sources

-   [Federal Act on the Harmonisation of Direct Taxes (StHG, SR 642.14)](https://www.fedlex.admin.ch/eli/cc/1991/1256_1256_1256/fr): art. 3, 4b, 18, 38 and 38a; [Federal Act on Direct Federal Taxation (DBG, SR 642.11)](https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/fr): art. 3, 8, 40, 42, 89, 89a, 105 and 107, as at 2 September 2026; [FDF Withholding Tax Ordinance (QStV, SR 642.118.2)](https://www.fedlex.admin.ch/eli/cc/2018/274/fr): art. 9 and 12 — Fedlex, accessed 11 November 2026
-   Federal Tax Administration: [Circular No. 45, Withholding tax on employees' income from gainful employment](https://www.estv.admin.ch/dam/fr/sd-web/I3YyTvU3ThVA/dbst-ks-2019-1-045-d-fr.pdf) (12 June 2019, version published online on 10 October 2023), No. 7.4 and 8; [tax calculator](https://swisstaxcalculator.estv.admin.ch/), tax year 2026, calculations of 11 November 2026
-   Republic and Canton of Geneva: [Je quitte Genève pour un autre canton](https://www.ge.ch/annoncer-mon-arrivee-mon-depart-aux-impots/je-quitte-geneve-autre-canton) (I am leaving Geneva for another canton; updated 17 April 2026); [J'arrive à Genève depuis un autre canton](https://www.ge.ch/annoncer-mon-arrivee-mon-depart-aux-impots/j-arrive-geneve-depuis-autre-canton) (I am arriving in Geneva from another canton; 5 June 2025); [Annoncer un changement de situation aux impôts](https://www.ge.ch/annoncer-changement-situation-aux-impots) (reporting a change of situation to the tax administration; 11 June 2026) — accessed 11 November 2026
-   Canton of Bern, Tax Administration: [Notice 1, Changement de domicile, personnes physiques dès 2021](https://www.sv.fin.be.ch/content/dam/sv_fin/dokumente/fr/merkblaetter/einkommens_vermoegenssteuer/2021/mb01_ev_wohnsitzwechsel_2021_fr.pdf) (change of domicile, natural persons from 2021); canton of Fribourg: [loi sur les impôts communaux (LICo, RSF 632.1)](https://bdlf.fr.ch/app/fr/texts_of_law/632.1) (law on municipal taxes), art. 9, version in force since 1 January 2023 — accessed 11 November 2026

**Disclaimer:** this guide describes federal law and the practice published by the cantons of Geneva, Bern and Fribourg as at 11 November 2026. The tax amounts come from the FTA calculator for standard situations, with its standard deductions; your actual tax depends on your deductions, your municipality and your wealth. This information is provided for guidance only and constitutes neither legal advice nor tax advice. Have your situation confirmed by your canton's tax administration or by a fiduciary before setting the date of a move or of a capital withdrawal.

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