C permit 'frozen' and moved abroad - Taxes

Hello guys!

I have recently moved to UAE and left Switzerland. I was under a C permit when I left. I have already paid the taxes for 2020 and 2021, everything is "soldé" in my e-demarche. Plus, the OCPM granted me an autorisation d'absence for 4 years, so that I can keep my C permit frozen for when I come back.

My question is: do I need to fill tax returns in Switzerland while I am abroad? Will they ask me to pay something? As one of the perks of UAE is no personal taxes, I would hate to do so. But I would also hate to call OCPM and tell them to just cancel my permit, now that they finally granted me the absence. The question arises as a friend of mine is doing the same, but he has an accountant doing all the paperwork for him, and he told him that he will still need to file tax returns in Switzerland, even if he has his permit C frozen (which doesn't make sense to me).

To add more info, I am not working for a Swiss company abroad, it's completely unrelated. I have also canceled all utilities, my rent, and health insurance in Switzerland.

Many thanks !

I guess only answer be go and get legal advise.

You need to learn about double taxation avoidance between CH and UAE

Since UAE has no tax - it opens whole a lot consequences.

General rule is that you pay tax where your 'family life' is and where you spend more than 181 days in calendar year.

So follow your friend and have legal guy do the paper work for you