Umzug nach China: Steuern, Aufenthalt und Leben
So werden Sie in China steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
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. The economy grew +4.8% in 2025; the IMF forecasts 4.2% for 2026. Its passport opens about 83 countries without a visa in advance. Security: No fighting; large drills around Taiwan, coast-guard clashes with Philippines.
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 |
| Pass | visumfrei oder Visum bei Ankunft in 83 Länder |
| Economic growth | +4.8% (2025), forecast 4.2% (2026) |
| Klimatyp | humid subtropical · 8.5° / 32.4° (Shanghai) |
| Krieg & Konflikte | tension — No fighting; large drills around Taiwan, coast-guard clashes with Philippines |
| Alle Naturgefahren | 7.8/10 |
| Bankensicherheit | 5/10 · A+ |
| Eigentumsschutz | 3.5/10 |
| Warme Wohnungen im Winter | 4.5/10 |
Aufenthaltsprogramme in China
- Foreign Permanent Resident ID Card (investment category) — Investition CHF 400'000 · open · 2026-10
- Work Visa (Z) + Work and Residence Permit — employment · open · 2026-10
- Talent Visa (R) / Young Science & Technology Talent Visa (K) — employment · open · 2026-10
- Business Visa (M) via own company — entrepreneur · open · 2026-10
- Family Reunion Residence Permit (Q1/S1) — family · open · 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
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.