What should a good tax adviser point out when I leave Germany to Switzerland?

Eight points from the country profile for Switzerland. Each says why it matters for your meeting.

Holding period

– (private capital gains generally tax-free regardless of the holding period) It helps decide whether a sale before or after the move makes sense for tax purposes. That should be worked out with your numbers, not answered in general terms.

Standard rate on crypto gains

0 % (private); plus an annual wealth tax. Which type of income applies to your transactions determines the actual rate. The standard rate alone says little.

Classification under § 2 AStG

No. Whether section 2 AStG applies depends not only on the country but also on nationality, earlier tax liability and substantial economic interests in Germany.

Crypto exit tax

No (for privately held crypto assets) A country may tax itself when you move on or change status. That belongs in the planning before you move.

Inheritance tax treaty with Germany

Yes (1978); extends Germany's follow-up taxation period from five to ten years. Without a treaty, German extended unlimited inheritance tax liability for German nationals can still matter for years after leaving.

Registration after the move

Residents' registration office, 14 days, CHF 50 to 100 fine. Deadlines and penalties for registration affect you from the first day in the destination country.

Tax residency certificate

Cantonal tax administration (Form Gre-1 or the cantonal online form), not the municipality. Processing takes around 10 days to a few weeks depending on the canton; no conclusive finding on the waiting period. You need proof of residency to support your position towards the German tax office and the destination country.

DAC8/CARF

CARF law from 2027; first actual data exchange not planned until 2028, a year after the EU (DAC8). Reports from platforms can make your declarations verifiable later. Find out who reports what.

Questions you can ask. Good answers are specific and name their basis.

1. In your assessment, does Switzerland count as a low-tax country under section 2 AStG, and what calculation is that based on?
2. Which of the conditions of section 2 AStG apply to me and which do not?
3. How will my existing holding period be counted in Switzerland, and what happens to positions I sell or buy back before the move?
4. Which type of income does Switzerland apply to my transactions (sale, swap, staking, lending), and at what rate?
5. Does Switzerland have an exit tax if I move on later, and how would it apply to my holdings?
6. What happens if I return to Germany, and can the same gain be taxed twice?
7. Which registration duties and deadlines apply in Switzerland, and what happens if I am late?
8. When and how do I get a tax residency certificate for Switzerland?
9. How do I prove residency abroad to the German tax office, and which documents do I collect from today?
10. Who advises me on the law of the destination country, and how do you coordinate with that adviser?
11. Which reports (DAC8, CARF) concern my platforms, and what follows for my declarations?
12. What should I definitely not do before the move?