Umzug nach Russia: Steuern, Aufenthalt und Leben
So werden Sie in Russia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Russia the top income tax rate is 22%, dividends are taxed at up to 15% and companies pay 25% corporate tax.
How to move and become tax resident
To become tax resident in Russia you need at least 183 days a year (183 days in any 12 consecutive months). The typical route is None realistic: Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable There are 6 open residence programmes in Russia — see the list below.
Living there
Moscow has a warm-summer continental climate with winter highs around -4.2 °C and summer highs around 24.3 °C.
Key facts
| Höchste Einkommenssteuer | 22% |
|---|---|
| Dividendensteuer | 15% |
| Gewinnsteuer | 25% |
| Steuerliche Ansässigkeit | nach 183 Tagen — 183 days in any 12 consecutive months |
| Typischer Aufenthaltsweg | None realistic — Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable |
| Klimatyp | warm-summer continental · -4.2° / 24.3° (Moscow) |
Aufenthaltsprogramme in Russia
Aktive Programme
- Temporary Residence Permit (quota-based) — other · 2026-10
Quota sharply reduced 2025; war, sanctions, 'unfriendly states' list (incl. CH/EU) – not advisable for EU/Swiss citizens.
- Temporary Residence Permit for Foreigners Sharing Traditional Russian Values (Decree No. 702) — other · 2026-10
Political declaration required; sanctions/banking cut-off; reputational and legal risk in home country.
- Residence Permit for Foreign Investors (Government Decree No. 2573) — Investition CHF 150'000 · 2026-10
Sanctions: capital transfers into Russia heavily restricted for EU/CH persons; Ministry of Economic Development vets investors.
- Highly Qualified Specialist Work Permit — Einkommen / Jahr CHF 30'000 · 2026-10
Salary threshold and procedures tightened 2024–2025; confirm current figure.
- State Programme for Voluntary Resettlement of Compatriots / Native Russian Speaker — ancestry · 2026-10
Participants may be liable for military service once citizens.
- Family Reunion (spouse/child of Russian citizen or resident) — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Russia to become tax resident?
nach 183 Tagen. 183 days in any 12 consecutive months Final status fixed by 183 days in calendar year; no domicile test
How much tax will I pay in Russia?
In Russia the top income tax rate is 22%, dividends are taxed at up to 15% and companies pay 25% corporate tax.
Which residence programmes does Russia offer?
Temporary Residence Permit (quota-based); Temporary Residence Permit for Foreigners Sharing Traditional Russian Values (Decree No. 702); Residence Permit for Foreign Investors (Government Decree No. 2573) (CHF 150'000); Highly Qualified Specialist Work Permit; State Programme for Voluntary Resettlement of Compatriots / Native Russian Speaker
What is the usual way to move to Russia?
None realistic. Swiss on "unfriendly states" list; war and sanctions; TRP quota/investor routes not advisable
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.