If you are tax resident in Switzerland and earn income in India, India taxes Indian-source income such as rent, interest and capital gains, usually through TDS. You file an Indian return if income exceeds the exemption limit or to claim refunds. Treaty rates under the India Switzerland tax treaty need a Swiss tax residence certificate and Form 10F. Switzerland then gives relief for Indian tax in line with its own rules and the treaty, which your Swiss adviser will apply.
- Document route
- Swiss notary, then apostille from the cantonal State Chancellery
- Time difference
- India is 3h30 (summer) to 4h30 (winter) ahead
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Switzerland: how it works
We first confirm your residential status for India under the Income-tax Act 2025, which took effect on 1 April 2026; generally, staying fewer than 182 days makes you a non-resident, with a shorter 120-day test in certain cases where Indian income exceeds 15 lakh rupees. We collect Form 26AS and annual information statements, rent receipts, bank interest certificates and capital gains statements. Where TDS has been deducted at a higher rate than the treaty allows, we claim the difference as a refund in the return.
Swiss cantons tax worldwide income and wealth, so your Swiss tax return must declare Indian bank balances and property. We provide a clear statement of Indian income and tax paid for your Swiss adviser. Repatriation from NRO accounts needs Form 15CA and 15CB. Watch for unreported Indian accounts, which can surface through automatic exchange of financial information between the two countries, and old PAN details that do not reflect your non-resident status.
What clients in Switzerland should know
- Interest on NRE deposits is exempt in India, but Switzerland may treat it as taxable income in your Swiss return.
- Selling Indian property while Swiss resident triggers Indian capital gains tax and TDS at NRI rates unless a lower deduction certificate is obtained.
- India and Switzerland exchange financial account information automatically, so Indian holdings should always appear in your Swiss declaration.
Step by step from Switzerland
Video consultation
A call at a time that suits Switzerland, after we have read your documents.
Documents signed in Switzerland
Swiss notary, then apostille from the cantonal State Chancellery
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Switzerland where needed.
The full guide
This page covers what changes when you are in Switzerland. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Switzerland and the Cross-Border Tax & Money practice area.
Questions from clients in Switzerland
Do I lose NRI status if I visit India for three months?
Not usually. Days in India are counted under the residence tests, and a three-month visit alone normally keeps you non-resident.
Can I file my Indian return from Switzerland?
Yes. Returns are filed online and verified electronically, so no travel is needed.
Where do I get a Swiss tax residence certificate?
From your cantonal tax administration, usually on request.