Objective living conditions determine residence, not just physical presence

An FDFA employee worked abroad for around nine months a year between 2014 and 2019. The Federal Supreme Court ruled that his tax residence nevertheless remained in Switzerland. The decisive factor was not only his stay, but also his living conditions: he had a fixed address in Switzerland, maintained social contacts there and kept his professional base. As his assignments abroad were temporary and he did not enter into any deep-rooted ties there, he had to pay taxes in Switzerland. (Source: BGE 9C_714/2023 of 4 February 2025)