Know there are older threads on this but just to be sure it wasn't canton specific or related to EU/non-EU.
As a UK citizen I landed in BS recently and am thinking of moving to BL early next year... 3 questions:
1) Will my time towards c-permit reset (currently on b-permit since arriving for new job)?
2) As I am taxed at source due to being on a b-permit... will my 2023 tax year get impacted (and stay on my BS tax rate for the whole year)? Or will it be split pro-rated between BS and BL since I'm taxed at source and not via a tax return?
3) Assume when it's time for my wife to renew her spouse visa next year linked to my b-permit, she would do so in the new canton (BL) and any language requirements would just go to BL (and we have nothing to do with BS anymore)
1) Time for C permit does not reset with a canton change. C permit is based on duration of stay in Switzerland, not in individual canton.
2) not sure either. I would think your tax rate would just change when you register to the new Gemeinde and inform your employer. Note that taxation at source doesn't mean that's what you pay and end of story, though. You can always request a recalculation of your taxes at the end of the year if you have good reason to think you're overpaying. For instance if your spouse makes a lot less than you, you're probably overpaying taxes and can get the balance back. (your tax at source rate when you're married to a second earner is based on the assumption that their revenue is equal to yours). That calculation might be more complicated when you have a canton change in the year.
3) your spouse would need to change canton at the same time as you, not just at renewal time. Yes, she would have to fill the BL requirements, not BS. In terms of language that should be the same though.
Note that changing canton as a non-EU national is subject to the approval of both the canton you work in and currently live in (which has approved your work permit) and the canton you want to move to (who would issue you a residence permit and collect your taxes). It's usually possible, but it's preferable to have a good reason to do so.
It is only subject to the approval of the canton you move to. You must get approval before you move. (Art. 37 Abs. 1 FNIA)
You probably mean permit, not visa (Visa and permit are not the same thing!) Once canton change is approved the new canton is responsible for permit renewal.
Depends. If you do not file an ordinary taxation you will be subject to tax at source of canton BL from the date you changed your residency.
If you file an ordinary tax declaration you will be subject to BL tax for the whole year.
1. Have heard it both ways, not sure. Maybe, we will find out when we apply for C permit.
2. Tax at source will be pro-rated between BS and BL. In case you plan to file a tax return (e.g. to claim Pillar 3a deduction), it will still be pro-rated between BS and BL. In your future scenario, you just need to file the return with BL (the canton that you are living in on 31 Dec of the tax year).
3. Both you and your wife will need to get a new B-permit (it is just a formality) while moving cantons. The first renewal post the move will be done in BL with the requirements of BL.