Hi Guilherme First, congratulations on getting the MSCA, it is very competitive! I see you are also in quite a complicated tax situation. Based on my experience (but I am not a tax expert or ...
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Hi Guilherme First, congratulations on getting the MSCA, it is very competitive! I see you are also in quite a complicated tax situation. Based on my experience (but I am not a tax expert or anything), I'll give my best guess. You should be able to invoke the US-Swiss tax treaty because you, like me, had a residency in Switzerland prior to moving to the US. However, this tax treaty is useless in our case because, unlike treaties that have been (re-)negociated more recently (like the Swiss-Belgian one), it only exempts students (e.g. F-students), but not researchers/trainees (J-1). Hence, you will have to pay taxes on your US-linked income. It seems like income from grants like MSCA is taxable in the US, so you'll have to dig into the US-Italian tax treaty to find out who it applies to. If it only applies to people who used to be residents of Italy before moving to the US, you may be out of luck. Regarding your Swiss residency, I think you indeed need to deregister and give up your B-permit if you leave Switzerland and move to the US. A small silver lining: if you stay in the US for more than two years on a J-visa, you will be taxed as a resident. If you have neglible foreign income, your tax burden will likely be lower because residents can claim the standard deduction.