Rollo Rose Sveinsson

Correction I was in Switzerland for 154 days, but in Switzerland residence established within 30 days if working. https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Switzerland-Residency.pdf

Hi, I moved to Switzerland to start work in a new role. I’m a Swiss resident and have been present in Switzerland > 183 days of the 2023/2024 tax year. My situation is slightly different from Weia Chang because my company has an entity in the UK. But the role that I’m in requires me to be in Zurich. If I’m deemed dual resident in the UK and Switzerland during the UK tax year of 2023/2024. Would I meet the habitual abode test of the DTA because I’ve been present and working in Switzerland > 183? Background Info: I have a permanent home in both countries. My husband still resides in London while he looks for a new role in Switzerland. My only income is from my Swiss employment. I pay into Swiss taxes, Swiss pension, and I have a community in Switzerland, gym membership, and pay into private Swiss health insurance. Furthermore, I believe I’m a resident of the UK for 2023/2024. Because I moved August 30th, registered in Switzerland on August 31st, but did not start full time work until September 1st. I am legally obligated to register before starting work. So I needed to arrive in August. I entered the UK 57 days after leaving. I thought the days allowed for Split Year Case 1 was based on when I’d entered the country, August = 60 days. September = 52 days. Thank you in advance for your guidance.