Skip to content
V2415-25 ·10 December 2025 ·consulta-vinculante Low impact
Tax

The income of a worker resident in Switzerland for a Spanish company is taxed in Switzerland as the employment is physically exercised in said country

A Swiss tax resident working for a Spanish company in Switzerland asks how to pay tax on income and recover withholdings applied in Spain. The DGT responds that income is only taxable in Switzerland where the work is physically performed, and withholdings in Spain are unlawful.

In 6 key points

How it affects those involved

Tax residents working abroad must pay tax in the country where they perform their duties; withholdings in the home country are invalid and may require rectification.

Lifecycle

2025-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact