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V1247-20 ·5 May 2020 ·consulta-vinculante Medium impact
Tax

UK national working in Switzerland may opt for special non-resident tax regime

A UK national resident in Switzerland asks whether they can apply for the special non-resident tax regime if employed by a Spanish company. The DGT states that such a regime may be opted for if the individual has not been a tax resident in the past ten years, the move is due to the employment relationship, and no income is derived from a permanent establishment.

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2020-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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