When to declare moving to a new canton for tax purposes

Accomodation, House and Garden
1
So I'm planning to move pretty soon and I wanted to know when would be the appropriate date to declare to the canton that you have moved so that your tax would be filed from that respective canton the next year?

2
Immediately when you move. Because you are then in another Kanton.

3
Ultimate deadline for officially changing primary residence to pay tax for year XX in new canton is on or before 31.12.XX

4
You pay tax where you are resident on 31 Dec.

5

Not if you move cantons in the middle of the year. You sign off on tax affairs the day you leave one canton and sign up to the new canton on the day you arrive !

6
Yes but your tax due for the whole year is dependant on where you are resident on Dec 31st regardless of when you actually moved.

7

I'm not sure it is, moving cantons is exactly same procedure as moving to a different country

8
No it isn't for heaven's sake.

You deregister when you leave and, get any money you have paid on account for your taxes returned to you.

You register in your new place of residence and fill out the tax return based on where you are living on 31.12. The two municipalities will work out amongst them who gets what.

This being said, the rules as for what is deductible apply in your new place of residence. In Aargau, we could deduct costs for garden maintenance in Ticino not. So, in the year we moved, we lost our deductions for garden maintenance as Ticino wouldn't allow them, even though they had occurred in Aargau. On the other hand, deductions for insurance are higher in the Ticino so, at the end of the day, it's a wash...

9

No later than 14 days after you have moved. Otherwise you can get fined by the communes, the canton’s migration office (if you are not Swiss), and the cantons driving license authority (you will have to change the address with the driving license authority on your own).

If you are not sure you should look into the relevant laws and regulations, such as Art. 4b of the federal tax harmonizing act . There you can see that residency at end of the year is relevant in case of change of canton (if filing a tax return).

If purely taxed at source (w/o filing a tax return) you find the relevant information in Chapter 8 of the Circulair No. 45 https://www.estv.admin.ch/dam/estv/f…5-D-2019-f.pdf place of residence when the income is paid is relevant.