Taxation of weekly residents

Weekly residents are persons who stay at their place of work during the week and regularly return to their family home at weekends and on days off. They benefit from tax deductions because their tax domicile is often in a low-tax canton and their place of work is in a high-tax canton.
The weekly stay must be justified by a great distance from the family home or circumstances that do not allow a return to the centre of life, e.g. shift work.
The centre of life is where the person stays with the “intention of remaining permanently”. In the case of married persons and cohabiting partners, it is where the partner lives. In the case of single persons, according to rulings of the Federal Supreme Court, the place of work is considered the tax domicile, even if the person regularly returns to the parents.
Weekly residents can make the certain tax deductions, such as costs for a 1-room flat incl. ancillary costs.