Thirty Days If You Work, Ninety If You Do Not
Answer
The general rule applies to you
No exception is recorded for citizens of The Bahamas on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
195 exceptions recorded across 74 countries · none match The Bahamas to Switzerland · When you become a tax resident
Swiss federal income tax attaches on personal affiliation, and the Act gives it two separate gates. The first is domicile for tax purposes: being in Switzerland with the intention of staying permanently. The second is tax presence, and it is unusually short - thirty days if you carry on gainful activity, ninety days if you do not, counted regardless of temporary interruptions. There is no 183-day rule here. The Act also writes in its own exception: a person domiciled abroad who is in Switzerland only to attend an educational institution or to be cared for in a health establishment creates neither domicile nor presence. And article 14 offers the alternative Switzerland is known for - taxation on expenditure, open only to a person without Swiss citizenship who becomes unlimitedly liable for the first time or after a ten-year gap and does no gainful work in Switzerland, with a federal floor of 435,000 francs.
At a glance
- Days that create tax presence - working
- 30 days, regardless of temporary interruptions
DBG article 3(3)(a). Among the shortest thresholds in this corpus, and shorter than any 183-day rule.
- Days that create tax presence - not working
- 90 days, regardless of temporary interruptions
DBG article 3(3)(b).
- Domicile test
- Staying in Switzerland with the intention of remaining permanently, or a special statutory domicile assigned by federal law
DBG article 3(2). Intention, not duration: domicile can arise before any day count is reached.
- Study and medical care
- Neither creates tax domicile nor tax presence, where domicile is abroad
DBG article 3(4). A student or a patient can exceed the 90 days without becoming liable on personal affiliation.
- Taxation on expenditure - who may elect it
- A person without Swiss citizenship who becomes unlimitedly liable for the first time or after a break of at least ten years, and carries on no gainful activity in Switzerland
DBG article 14(1). Article 14(2) requires both spouses living in an undivided marriage to meet the conditions.
- Taxation on expenditure - federal minimum base
- 435,000 francs, or seven times the annual rent or rental value, or three times the annual board and lodging price, whichever is highest
DBG article 14(3). The figure was last set by the Federal Department of Finance ordinance of 10 September 2025 on cold progression, in force since 1 January 2026, and article 14(6) requires it to be indexed to consumer prices.
- Taxes other than the federal one
- Not in this record. Cantons and communes levy income tax of their own under separate legislation
The DBG is the federal direct tax. The cantonal and communal income taxes, and the harmonisation Act (StHG, SR 642.14) that bounds them, have not been read here, so no total rate is stated.
Requirements
- Tax domicile: being in Switzerland with the intention of remaining permanently
- Or tax presence: at least 30 days while carrying on gainful activity
- Or tax presence: at least 90 days without gainful activity
- Neither is created by a stay purely to attend a school or to be cared for in a health establishment, where domicile is abroad
Country-level policy
Swiss federal law is published simultaneously in German, French and Italian, and for enactments the three versions are binding in the same way. No version prevails, which is the opposite of the arrangement in Malta, where the Constitution makes the Maltese text prevail over the English. That decides what this site quotes and how: any one of the three is the law, so the quotations in these records are in German, and the French and Italian versions of the same articles say the same thing with equal force. The second question the publication Act settles is the status of the platform. Article 1a says publication happens centrally through one publicly accessible online platform; article 15 then says the version published in the official compilation is authoritative for federal enactments, and that the version published on the publication platform is authoritative. Swiss consolidated texts are therefore not unofficial in the way Austria's RIS consolidations are, where the authentic text is only the one in the federal gazette.
What applies to you
Nothing changes for a citizen of The Bahamas
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Natürliche Personen sind aufgrund persönlicher Zugehörigkeit steuerpflichtig, wenn sie ihren steuerrechtlichen Wohnsitz oder Aufenthalt in der Schweiz haben.»Our translation - not official
Natural persons are liable to tax on the basis of personal affiliation where they have their tax domicile or tax presence in Switzerland.
Two alternative gates, not one. Either domicile or presence is enough, and the paragraphs that follow define each separately.
Read it at the sourceAbout this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source
«Einen steuerrechtlichen Wohnsitz in der Schweiz hat eine Person, wenn sie sich hier mit der Absicht dauernden Verbleibens aufhält oder wenn ihr das Bundesrecht hier einen besonderen gesetzlichen Wohnsitz zuweist.»Our translation - not official
A person has tax domicile in Switzerland where they stay here with the intention of remaining permanently, or where federal law assigns them a special statutory domicile here.
An intention test with no day count attached to it. Someone who moves to Switzerland permanently is domiciled from arrival, whatever the calendar says.
Read it at the sourceAbout this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source
«während mindestens 30 Tagen verweilt und eine Erwerbstätigkeit ausübt;b. während mindestens 90 Tagen verweilt und keine Erwerbstätigkeit ausübt.»Our translation - not official
stays for at least 30 days and carries on gainful activity; b. stays for at least 90 days and carries on no gainful activity.
The opening words of the paragraph are "ungeachtet vorübergehender Unterbrechung" - regardless of temporary interruption - so leaving and returning does not restart the count.
Read it at the sourceAbout this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source
«Keinen steuerrechtlichen Wohnsitz oder Aufenthalt begründet eine Person, die ihren Wohnsitz im Ausland hat und sich in der Schweiz lediglich zum Besuch einer Lehranstalt oder zur Pflege in einer Heilstätte aufhält.»Our translation - not official
A person domiciled abroad who stays in Switzerland merely to attend an educational institution or for care in a health establishment creates neither tax domicile nor tax presence.
"Lediglich" carries the whole exception: it holds only while the stay is for that purpose alone, and taking a job alongside brings the 30-day rule back into play.
Read it at the sourceAbout this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source
«nicht das Schweizer Bürgerrecht haben;b. erstmals oder nach mindestens zehnjähriger Unterbrechung unbeschränkt steuerpflichtig (Art. 3) sind; undc. in der Schweiz keine Erwerbstätigkeit ausüben.»Our translation - not official
do not hold Swiss citizenship; b. become unlimitedly liable to tax (article 3) for the first time or after a break of at least ten years; and c. carry on no gainful activity in Switzerland.
The three conditions for taxation on expenditure. The bar on gainful activity is limited to Switzerland here, unlike the residence condition for pensioners in VZAE article 25(3), which also reaches work abroad.
Read it at the sourceAbout this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source
«435 000 Franken; b. für Steuerpflichtige mit eigenem Haushalt: dem Siebenfachen des jährlichen Mietzinses oder des Mietwerts nach Artikel 21 Absatz 1 Buchstabe b;»Our translation - not official
435,000 francs; b. for taxpayers with their own household: seven times the annual rent or rental value under article 21(1)(b);
The base is the highest of four figures, of which these are the first two. The tax is then calculated at the ordinary rates of article 36, so this is a floor under the taxable base and not a flat rate.
Read it at the sourceAbout this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source
«Das Eidgenössische Finanzdepartement (EFD)21 passt den Betrag nach Absatz 3 Buchstabe a an den Landesindex der Konsumentenpreise an.»Our translation - not official
The Federal Department of Finance adjusts the amount under paragraph 3 letter a to the national consumer price index.
The "21" inside the quotation is the Fedlex footnote marker, not part of the department's name. The figure moves by departmental ordinance without the Act being amended, which is why a number read here carries its date.
Read it at the sourceAbout this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source
Practical notes
This is the federal tax only. Switzerland taxes income at three levels, and the cantonal and communal taxes are usually the larger part of the bill; they are governed by cantonal law within the frame of the harmonisation Act, neither of which has been read for this record. Nothing here should be used to estimate a total rate.
Thirty days of work is a low bar by the standards of this corpus, and it applies regardless of temporary interruptions. A pattern of short working visits can cross it inside a few months.
Taxation on expenditure is available for federal tax under article 14 of this Act. Whether a canton offers it, and on what minimum, is a cantonal question - several cantons have abolished it by popular vote - and this record makes no claim about any canton.
A double taxation treaty can move the answer. Switzerland has a large treaty network, and where a person is resident in both states the treaty's tie-breaker decides; no treaty has been read for this record.
- consolidatesBundesgesetz über die direkte Bundessteuer (DBG), SR 642.11, consolidated text in force from 2 September 2026
Fedlex, Bundeskanzlei der Schweizerischen Eidgenossenschaft · consolidated to 2026-09-02
About this source
Switzerland's single publication platform for federal law, carrying the Amtliche Sammlung (AS), the Systematische Sammlung (SR) and the Bundesblatt. It is the platform article 1a of the Publikationsgesetz (SR 170.512) requires, and article 15 of that Act makes the version published on it massgebend - so unlike most consolidations in this corpus, Fedlex's text is authoritative rather than a convenience copy. Article 14(1) of the same Act requires simultaneous publication in German, French and Italian and makes all three versions of an enactment binding in the same way. The reader-facing address `https://www.fedlex.admin.ch/eli/cc/<a>/<b>/<lang>` is an Angular shell containing no text: every such address returns the same 77,151-byte page. The text lives in the filestore, at `https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/<a>/<b>/<YYYYMMDD>/<lang>/html/...html`, where YYYYMMDD is the consolidation's date of applicability and cannot be guessed. The way to resolve an SR number to that address is the SPARQL endpoint at https://fedlex.data.admin.ch/sparqlendpoint, matching jolux:classifiedByTaxonomyEntry/skos:notation against the SR number and taking the jolux:Consolidation whose jolux:dateApplicability is the latest one not after today.
Standing: Maintains the text in force
Cannot be cited for: It must not be cited for cantonal or communal law, which is the half of Swiss migration practice a resident actually meets: permits are granted by the cantons under article 40 of the AIG, the naturalisation residence requirement is set by each canton between two and five years under article 18 of the BüG, cantonal and communal income tax is outside the DBG entirely, and health insurance premium reductions are cantonal. Twenty-six cantons publish separately and none of them is here. It carries no case law - the Federal Supreme Court publishes at bger.ch - and no administrative guidance, which matters concretely: the list of states whose driving licences exchange without a control drive is a Federal Roads Office document issued under article 150(5)(e) of the VZV and is not in the classified compilation. Two traps in the platform itself. Fedlex serves consolidations that are not yet in force - SR 142.20 carried texts dated 2026-11-01 and 2027-01-01 alongside the one in force on 2026-10-11 - so taking the newest row returns a text that is not the law. And English translations published under article 13a(1)(d) of the Publikationsgesetz are translations of official publications and are not among the three binding versions, so nothing may be quoted from them as law.
We re-read it every 60 days. More about this source