{"id":725,"date":"2025-11-27T16:33:41","date_gmt":"2025-11-27T15:33:41","guid":{"rendered":"https:\/\/schweiz.blog\/?p=725"},"modified":"2025-11-27T16:33:43","modified_gmt":"2025-11-27T15:33:43","slug":"khai-bao-noi-cu-tru-thue-thuy-si","status":"publish","type":"post","link":"https:\/\/schweiz.blog\/vi\/steuerdomizil-schweiz-erklaerung\/","title":{"rendered":"N\u01a1i c\u01b0 tr\u00fa thu\u1ebf t\u1ea1i Th\u1ee5y S\u0129: \u00dd ngh\u0129a, quy t\u1eafc v\u00e0 h\u1ec7 qu\u1ea3 khi chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m c\u01b0 tr\u00fa."},"content":{"rendered":"<p class=\"wp-block-paragraph\">N\u01a1i c\u01b0 tr\u00fa thu\u1ebf \u1edf Th\u1ee5y S\u0129 x\u00e1c \u0111\u1ecbnh bang v\u00e0 th\u00e0nh ph\u1ed1 n\u00e0o m\u00e0 m\u1ed9t ng\u01b0\u1eddi ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn g\u00e1nh n\u1eb7ng thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi chuy\u1ec3n nh\u00e0, v\u00ec thu\u1ebf su\u1ea5t kh\u00e1c nhau \u0111\u00e1ng k\u1ec3 gi\u1eefa c\u00e1c bang. B\u00e0i vi\u1ebft n\u00e0y gi\u1ea3i th\u00edch c\u00e1ch x\u00e1c \u0111\u1ecbnh n\u01a1i c\u01b0 tr\u00fa thu\u1ebf v\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n xem x\u00e9t khi thay \u0111\u1ed5i n\u01a1i c\u01b0 tr\u00fa.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">N\u01a1i c\u01b0 tr\u00fa thu\u1ebf l\u00e0 g\u00ec?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u01a1i c\u01b0 tr\u00fa thu\u1ebf l\u00e0 n\u01a1i \u1edf h\u1ee3p ph\u00e1p c\u1ee7a m\u1ed9t ng\u01b0\u1eddi cho m\u1ee5c \u0111\u00edch thu\u1ebf. \u0110\u00f3 l\u00e0 n\u01a1i m\u00e0 m\u1ed9t ng\u01b0\u1eddi c\u00f3 trung t\u00e2m \u0111\u1eddi s\u1ed1ng v\u00e0 n\u01a1i h\u1ecd th\u01b0\u1eddng c\u01b0 tr\u00fa. V\u1ecb tr\u00ed n\u00e0y x\u00e1c \u0111\u1ecbnh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>m\u1ee9c thu\u1ebf su\u1ea5t b\u1ea1n ph\u1ea3i tr\u1ea3<\/li>\n\n\n\n<li>C\u01a1 quan thu\u1ebf n\u00e0o ch\u1ecbu tr\u00e1ch nhi\u1ec7m?<\/li>\n\n\n\n<li>n\u01a1i n\u1ed9p t\u1edd khai thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Do c\u00e1c bang c\u1ee7a Th\u1ee5y S\u0129 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau, n\u01a1i c\u01b0 tr\u00fa thu\u1ebf c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">N\u01a1i c\u01b0 tr\u00fa thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c quy t\u1eafc r\u00f5 r\u00e0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho vi\u1ec7c x\u00e1c \u0111\u1ecbnh:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>N\u01a1i \u1edf ch\u00ednh<\/strong><br>\u0110\u1ecba ch\u1ec9 n\u01a1i b\u1ea1n sinh s\u1ed1ng v\u00e0 d\u00e0nh ph\u1ea7n l\u1edbn th\u1eddi gian trong cu\u1ed9c s\u1ed1ng h\u00e0ng ng\u00e0y.<\/li>\n\n\n\n<li><strong>trung t\u00e2m c\u1ee7a cu\u1ed9c s\u1ed1ng<\/strong><br>C\u00e1c y\u1ebfu t\u1ed1 ch\u00ednh l\u00e0:\n<ul class=\"wp-block-list\">\n<li>n\u01a1i l\u00e0m vi\u1ec7c<\/li>\n\n\n\n<li>Gia \u0111\u00ecnh<\/li>\n\n\n\n<li>m\u00f4i tr\u01b0\u1eddng c\u00e1 nh\u00e2n<\/li>\n\n\n\n<li>m\u1ed1i li\u00ean k\u1ebft x\u00e3 h\u1ed9i<\/li>\n\n\n\n<li>Th\u1eddi gian l\u01b0u tr\u00fa t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Ghi v\u00e0o s\u1ed5 \u0111\u0103ng k\u00fd c\u01b0 d\u00e2n.<\/strong><br>Vi\u1ec7c \u0111\u0103ng k\u00fd v\u1edbi ch\u00ednh quy\u1ec1n \u0111\u00f4 th\u1ecb ch\u00ednh th\u1ee9c x\u00e1c nh\u1eadn n\u01a1i c\u01b0 tr\u00fa \u0111\u00f3ng thu\u1ebf.<\/li>\n\n\n\n<li><strong>Quy\u1ebft \u0111\u1ecbnh n\u0103m t\u00ednh thu\u1ebf<\/strong><br>Y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh l\u00e0 n\u01a1i c\u01b0 tr\u00fa. <strong>Ng\u00e0y 31 th\u00e1ng 12<\/strong> c\u1ee7a n\u0103m t\u01b0\u01a1ng \u1ee9ng.<br>B\u1ea5t k\u1ef3 ai chuy\u1ec3n nh\u00e0 ngay tr\u01b0\u1edbc cu\u1ed1i n\u0103m \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng thu\u1ebf h\u00e0ng n\u0103m t\u1ea1i bang m\u1edbi.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Vi\u1ec7c chuy\u1ec3n nh\u00e0 c\u00f3 t\u00e1c \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ebfn n\u01a1i c\u01b0 tr\u00fa thu\u1ebf c\u1ee7a m\u1ed9t ng\u01b0\u1eddi?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c thay \u0111\u1ed5i n\u01a1i c\u01b0 tr\u00fa \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e1c m\u1ee9c thu\u1ebf kh\u00e1c nhau<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn g\u00e1nh n\u1eb7ng thu\u1ebf cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n, t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng bang.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sau khi chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, t\u1edd khai thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn \u0111\u00f4 th\u1ecb v\u00e0 qu\u1eadn m\u1edbi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Thu\u1ebf kh\u1ea5u tr\u1eeb<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi c\u00f4ng d\u00e2n n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 x\u1ea3y ra trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">N\u01a1i c\u01b0 tr\u00fa thu\u1ebf cho c\u01b0 d\u00e2n h\u00e0ng tu\u1ea7n<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u1eefng ng\u01b0\u1eddi s\u1ed1ng t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c trong tu\u1ea7n nh\u01b0ng v\u1eabn duy tr\u00ec cu\u1ed9c s\u1ed1ng gia \u0111\u00ecnh t\u1ea1i nh\u00e0 ri\u00eang \u0111\u01b0\u1ee3c coi l\u00e0 nh\u1eefng ng\u01b0\u1eddi \u0111i l\u00e0m h\u00e0ng tu\u1ea7n.<br>\u0110\u00e2y l\u00e0 n\u01a1i quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01b0a ra:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00ecnh tr\u1ea1ng h\u00f4n nh\u00e2n<\/li>\n\n\n\n<li>Th\u1eddi gian di chuy\u1ec3n<\/li>\n\n\n\n<li>Th\u1eddi gian l\u01b0u tr\u00fa<\/li>\n\n\n\n<li>m\u1ed1i li\u00ean h\u1ec7 c\u00e1 nh\u00e2n v\u1edbi qu\u00ea h\u01b0\u01a1ng<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">B\u1eb1ng ch\u1ee9ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00f4ng qua m\u1eabu \u0111\u01a1n xin gi\u1ea5y ph\u00e9p c\u01b0 tr\u00fa h\u00e0ng tu\u1ea7n.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u1eefng sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p li\u00ean quan \u0111\u1ebfn n\u01a1i c\u01b0 tr\u00fa thu\u1ebf.<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>gi\u1ea3 \u0111\u1ecbnh sai l\u1ea7m r\u1eb1ng n\u01a1i l\u00e0m vi\u1ec7c l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh.<\/li>\n\n\n\n<li>\u0111\u0103ng k\u00fd mu\u1ed9n t\u1ea1i \u0111\u00f4 th\u1ecb m\u1edbi<\/li>\n\n\n\n<li>Th\u00f4ng tin kh\u00f4ng r\u00f5 r\u00e0ng trong t\u1edd khai thu\u1ebf<\/li>\n\n\n\n<li>thi\u1ebfu b\u1eb1ng ch\u1ee9ng v\u1ec1 trung t\u00e2m s\u1ef1 s\u1ed1ng<\/li>\n\n\n\n<li>Gi\u1ea3 \u0111\u1ecbnh r\u1eb1ng vi\u1ec7c s\u1edf h\u1eefu nh\u00e0 th\u1ee9 hai l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh cho m\u1ee5c \u0111\u00edch thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i c\u01b0 tr\u00fa thu\u1ebf r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 tr\u00e1nh c\u00e1c tranh ch\u1ea5p sau n\u00e0y v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">N\u01a1i c\u01b0 tr\u00fa thu\u1ebf c\u1ee7a b\u1ea1n t\u1ea1i Th\u1ee5y S\u0129 quy\u1ebft \u0111\u1ecbnh khu v\u1ef1c thu\u1ebf v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn g\u00e1nh n\u1eb7ng thu\u1ebf c\u1ee7a b\u1ea1n. Chuy\u1ec3n \u0111\u1ebfn \u0111\u00f3 c\u00f3 th\u1ec3 mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch v\u1ec1 thu\u1ebf, nh\u01b0ng y\u00eau c\u1ea7u \u0111\u0103ng k\u00fd \u0111\u00fang quy tr\u00ecnh v\u00e0 b\u1eb1ng ch\u1ee9ng r\u00f5 r\u00e0ng v\u1ec1 n\u01a1i c\u01b0 tr\u00fa ch\u00ednh c\u1ee7a b\u1ea1n.<\/p>","protected":false},"excerpt":{"rendered":"Das Steuerdomizil in der Schweiz bestimmt, in welchem Kanton und in welcher Gemeinde eine Person steuerpflichtig ist. Besonders&hellip;","protected":false},"author":274216737,"featured_media":727,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":true,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"csco_display_header_overlay":false,"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","csco_page_reading_time":"","csco_page_toc_navigation":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"csco_post_video_bg_volume":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[2723,2710],"tags":[2850,2851,2849,2852,2853],"class_list":{"0":"post-725","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-schweiz","8":"category-allgemein","9":"tag-steuerdomizil-bestimmung-schweiz","10":"tag-steuerdomizil-schweiz","11":"tag-steuerdomizil-wechsel-schweiz","12":"tag-steuern-schweiz-wohnsitz","13":"tag-steuerrecht-wohnsitz-schweiz","14":"cs-entry","15":"cs-video-wrap"},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/schweiz.blog\/wp-content\/uploads\/2025\/11\/20251127_1630_Steuerdomizil-Schweiz_simple_compose_01kb2yx4jme36svz1wndqcdcqy.png?fit=1536%2C1024&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgWLwP-bH","_links":{"self":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts\/725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/users\/274216737"}],"replies":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/comments?post=725"}],"version-history":[{"count":2,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts\/725\/revisions"}],"predecessor-version":[{"id":728,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/posts\/725\/revisions\/728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/media\/727"}],"wp:attachment":[{"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/media?parent=725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/categories?post=725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schweiz.blog\/vi\/wp-json\/wp\/v2\/tags?post=725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}