The client, married with children, left Switzerland and moved to Dubai where he was employed with a bank. His wife and children stayed in Zurich. The spouses claimed different tax residences whereas the cantonal tax Administration of Zurich did not accept their position and taxed the employment income of the client. The tax court of appeal however concluded the client was resident abroad. Therefore his salary income cannot be taxed in Switzerland. The VISCHER Team consisted of Christoph Niederer (Partner Tax) and Martin Dubach (Associate).