Umzug nach Japan: Steuern, Aufenthalt und Leben
So werden Sie in Japan steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Japan the top income tax rate is 55.9%, dividends are taxed at up to 49% and companies pay 30% corporate tax.
How to move and become tax resident
You can become tax resident in Japan from arrival once you take up residence (Jūsho (centre of life) in Japan; foreigners arriving to stay ≥1 yr presumed domiciled from arrival). The typical route is Business Manager visa (JPY 30m capital, since Oct 2025): JPY 30m capital, ≥1 full-time resident employee, applicant or staff Japanese B2/N2, 3 yrs mgmt exp or master's, real office There are 5 open residence programmes in Japan — see the list below.
Living there
Tokyo has a humid subtropical climate with winter highs around 9.8 °C and summer highs around 31.3 °C.
Key facts
| Höchste Einkommenssteuer | 55.9% |
|---|---|
| Dividendensteuer | 49% |
| Gewinnsteuer | 30% |
| Steuerliche Ansässigkeit | ab Zuzug — Jūsho (centre of life) in Japan; foreigners arriving to stay ≥1 yr presumed domiciled from arrival |
| Typischer Aufenthaltsweg | Business Manager visa (JPY 30m capital, since Oct 2025) — JPY 30m capital, ≥1 full-time resident employee, applicant or staff Japanese B2/N2, 3 yrs mgmt exp or master's, real office |
| Klimatyp | humid subtropical · 9.8° / 31.3° (Tokyo) |
Aufenthaltsprogramme in Japan
Aktive Programme
- Designated Activities – Long Stay for Sightseeing and Recreation (wealthy visitors) — independentMeans · 2026-10
- Designated Activities – Digital Nomad — Einkommen / Jahr CHF 54'000 · 2026-10
Introduced March 2024
- Highly Skilled Professional (incl. J-Skip) — Einkommen / Jahr CHF 16'200 · 2026-10
- Engineer/Specialist in Humanities/International Services (work visa) — employment · 2026-10
Residence-procedure fees increased from FY2026
- Spouse or Child of Japanese National / Dependent — family · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Business Manager Visa — Investition CHF 162'000 · 2026-10
Tightened Oct 2025 (capital raised from JPY 5m to 30m)
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Japan to become tax resident?
ab Zuzug. Jūsho (centre of life) in Japan; foreigners arriving to stay ≥1 yr presumed domiciled from arrival Non-permanent resident (≤5 of 10 yrs): foreign income taxed only if remitted; exit tax ¥100m+
How much tax will I pay in Japan?
In Japan the top income tax rate is 55.9%, dividends are taxed at up to 49% and companies pay 30% corporate tax.
Which residence programmes does Japan offer?
Designated Activities – Long Stay for Sightseeing and Recreation (wealthy visitors); Designated Activities – Digital Nomad; Highly Skilled Professional (incl. J-Skip); Engineer/Specialist in Humanities/International Services (work visa); Spouse or Child of Japanese National / Dependent
What is the usual way to move to Japan?
Business Manager visa (JPY 30m capital, since Oct 2025). JPY 30m capital, ≥1 full-time resident employee, applicant or staff Japanese B2/N2, 3 yrs mgmt exp or master's, real office
Compare with nearby countries
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