When to stop filling tax return

Finance, Taxes, Banking, Insurance and Retirement
1
Hello:

I am a EU citizen and never lived in Switzerland, however some years ago i inhereted a property by the death of a relative.

Due to the fact of having property in Switzerland, I have been filling tax returns every year since to swiss authorities.

I finally sold the property in the middle of 2022 and payed the property gains tax.

I do not have any property, revenues or connection to Switzerland anymore (since August 2022).

Do i need to fill a tax declaration this year ? becuse i owned the property half of 2022?

Best regards,

FVN

2
Your tax office will be happy to confirm, but without income and any wealth here (bank account(s)?) there will be nothing to file...

3
Hello. Thanks for your answer. However, i have been taxed so far on economic affiliation basis and the profissional that filled my tax return in switzerland includes all my worldwide income and wealth...

Economic affiliation

If you are resident outside Switzerland for tax purposes, but maintain business premises or own real estate there, or are gainfully employed there, those parts of your income are subject to Swiss tax and must be taxed in Switzerland. Again, your worldwide income and assets are used to calculate your tax rate.

My question is basically, if for tax purposes the cutoff date is end of year or the fact that i owned property part of the year forces me to fill a tax declaration?

Regards,

FVN

4
Cut-off is 31 December.

Tom

5
You should have filled the final tax return immediately after selling the property, mid year, and it's over. It's similar to settling the taxes when leaving the country for good. Contact the cantonal tax authorities where you've been taxed.