Umzug nach China: Steuern, Aufenthalt und Leben
So werden Sie in China steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In China the top income tax rate is 45%, dividends are taxed at up to 20% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): Six-year rule: non-domiciled new arrivals exempt on foreign-source income for the first 6 years (reset by a 31-day absence). Expat benefits-in-kind remain tax-free to end-2027.
How to move and become tax resident
To become tax resident in China you need at least 183 days a year (183 days in calendar year (domicile test rarely applies to foreigners)). The typical route is None realistic (work/business visa via WFOE): Z/M visa through Chinese entity; investor PR (USD 0.5–2m) rarely granted There are 5 open residence programmes in China — see the list below.
Living there
Shanghai has a humid subtropical climate with winter highs around 8.5 °C and summer highs around 32.4 °C.
Key facts
| Höchste Einkommenssteuer | 45% |
|---|---|
| Dividendensteuer | 20% |
| Gewinnsteuer | 25% |
| Sonderregime für Zuzüger | 0% — Six-year rule: non-domiciled new arrivals exempt on foreign-source income for the first 6 years (reset by a 31-day absence). Expat benefits-in-kind remain tax-free to end-2027. |
| Steuerliche Ansässigkeit | nach 183 Tagen — 183 days in calendar year (domicile test rarely applies to foreigners) |
| Typischer Aufenthaltsweg | None realistic (work/business visa via WFOE) — Z/M visa through Chinese entity; investor PR (USD 0.5–2m) rarely granted |
| Klimatyp | humid subtropical · 8.5° / 32.4° (Shanghai) |
Aufenthaltsprogramme in China
Aktive Programme
- Foreign Permanent Resident ID Card (investment category) — Investition CHF 400'000 · 2026-10
- Work Visa (Z) + Work and Residence Permit — employment · 2026-10
- Talent Visa (R) / Young Science & Technology Talent Visa (K) — employment · 2026-10
K visa launched 1 Oct 2025
- Business Visa (M) via own company — entrepreneur · 2026-10
- Family Reunion Residence Permit (Q1/S1) — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in China to become tax resident?
nach 183 Tagen. 183 days in calendar year (domicile test rarely applies to foreigners) Foreign income exempt until 6 consecutive 183-day years (single 30-day absence resets)
How much tax will I pay in China?
In China the top income tax rate is 45%, dividends are taxed at up to 20% and companies pay 25% corporate tax.
Which residence programmes does China offer?
Foreign Permanent Resident ID Card (investment category) (CHF 400'000); Work Visa (Z) + Work and Residence Permit; Talent Visa (R) / Young Science & Technology Talent Visa (K); Business Visa (M) via own company; Family Reunion Residence Permit (Q1/S1)
What is the usual way to move to China?
None realistic (work/business visa via WFOE). Z/M visa through Chinese entity; investor PR (USD 0.5–2m) rarely granted
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · Fiji · Georgia · Hong Kong · India · Indonesia
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