Hi if I’m living overseas but then I want to stay in Switzerland for a while and I end up registering at the Gemeinde but stay maybe 4 to 5 months which is less than 183 days... My guess is that I would not be subject to any taxation whatsoever correct? As long as I de-register also.
Any money you earn in Switzerland while registered and working here is taxable here. Regardless of whether you are considered tax resident. Regardless of whether your income comes from overseas.
Last part may not be true if your country has a tax agreement with Switzerland, as it could lead to double taxation. For example I am taxed in my home country for any income that is a result of me maintaining a permanent address, social and cultural ties and a professional presence there, despite being a resident here and not there. So my freelance contracts in North America are taxed in Canada, while my work in Europe is taxed here. Check if there's a tax treaty, and try to read it and ask a qualified professional to explain the parts relevant to your situation.
Not quite. The liability still exists - double taxation just means you won't pay more than the maximum of the tax charge of both countries.
What some people think is that they can work here for three months, pay no tax here and pay no tax in their home country either! That doesn't happen. If the OP is in Dubai, they'll be liable for the full amount here. If he/she is in the UK, they'll pay no tax here (if they have already paid tax in the UK on the same income).
Complicated of course in that if you're working here on a B permit, with some exceptions, you're taxed at source.
OK thanks. I thought it was just the 183 day rule Such that if you have residence somewhere else and you come to Switzerland for let’s say less than 183 days then you would not be a resident but perhaps I am mistaken and each country is different
You can be liable for tax (notwithstanding double taxation treaties reducing that liability) even if you are not resident. If you are tax resident in Switzerland means you're liable for tax on worldwide income.
You are mistaken in thinking that the tax authorities in any country would be so dumb as to leave such gaping hole in their taxation framework.
There is no such thing as the 183 day rule for a start. Is a guideline or what is called ‘revenue practice’ in some countries. It works for most ODCs, which is why it is so often quoted and used. However it does not restrict the authorities, they can if needed fall back on several other tests to determine residency, even a very rarely used one as broad as: you have an unoccupied residence in a country and pay regular visits to the national territory - not even the town or city where the property is.