{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "ch.tax.stay90",
  "versions": [
    {
      "rule_id": "ch.tax.stay90",
      "version": "2026.1",
      "jurisdiction": "CH",
      "title": "Switzerland 90-day stay (30 with work) — ADVISORY",
      "summary": "Switzerland treats you as tax resident if you stay 90 consecutive days without gainful activity (30 days if you work), short interruptions disregarded, or if you reside there with intent to settle. This counter tracks the 90-day contiguous stay; if you work in Switzerland the relevant limit is 30 days. Day counts alone are not determinative — professional advice is required.",
      "evaluator": "contiguous_stay",
      "determinative": false,
      "official_source_url": "https://www.estv.admin.ch/estv/en/home/direct-federal-tax/dft-explained.html",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "advisory",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "contiguous": {
          "length_days": 90,
          "max_interruption_days": 7,
          "retroactive_from_day_one": true
        }
      },
      "attestation_defs": [
        {
          "key": "ch.gainful_activity",
          "question": "Are you carrying out gainful activity (employment or self-employment) while in Switzerland?",
          "why_we_ask": "With gainful activity the contiguous-stay threshold drops from 90 days to 30 days.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notes": [
        "DBG Art. 3: 30 days with gainful activity / 90 days without; brief interruptions disregarded (7-day heuristic, not statutory).",
        "UI shows the 30-day line when ch.gainful_activity is true; the evaluator tracks the contiguous run either way."
      ]
    }
  ]
}