If you move abroad after separating from your spouse, I would like to point out that you will be taxed as a single person in Switzerland retroactively from January 1 until the date of your move. Under certain circumstances, you may be classified as a single parent with special tax splitting.
Your tax is calculated on the basis of the income you earned up to the date of your move and extrapolated for the whole year to determine the tax rate. Your assets will be taken into account on a pro rata basis until the day you move.
Your spouse, who continues to live in Switzerland, will also be taxed retroactively from January 1 for the entire year based on his or her income and assets at the end of the year. Depending on the situation, special tax splitting can also be applied here.
Please note that if you move abroad after separating from your spouse, you will be liable to pay tax abroad on the income you earn there and on your share of the assets from the date of separation. However, if you still have a tax liability in Switzerland due to economic ties, such as property ownership, a tax assessment will be made for the entire year. In such a case, your income and assets will be divided between Switzerland and your new country of residence so that you pay tax in both countries according to your tax obligations.