Swiss residence permit by investment

Legal grounds for the residence permit

Investors can obtain a Swiss residence permit through financial independence. To do so, the applicant pays an annual lump-sum tax - on living expenses rather than income. The federal base is at least $530,000, and the canton calculates the final tax individually.

The residence permit does not grant the right to work in the country. However, the investor can manage their own international investment portfolio from Switzerland and run a business abroad.

How the lump-sum tax is calculated in 2026

The tax base is the highest of four amounts: about $530,000 at federal level; seven times the annual rent or rental value of your home; three times the cost of board and lodging for those living in a hotel; or the family's actual living expenses. Federal, cantonal and communal taxes are calculated on this base. Cantons set their own minimums, and in popular cantons such as Vaud and Geneva they are above the federal one.

Where the regime applies and where it was abolished

Lump-sum taxation is available in 21 of 26 cantons. It was abolished in Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt. The choice of canton affects the tax amount, schools, transport and language, so it is made before negotiating with the tax authority.

Conditions for nationals from outside the European Union

• Under 55: a residence permit is granted if the canton recognises your move as an important cantonal fiscal interest. In practice cantons usually expect tax of at least $250,000 a year, and the decision is approved by the State Secretariat for Migration.
• Over 55: a permit without employment is possible if you have close personal ties to Switzerland, such as previous residence or family, sufficient funds and Swiss health insurance, and you cannot work in Switzerland or abroad.
• In both cases you cannot work in Switzerland on this permit.

Documents and steps

1. Choosing a canton and a preliminary tax calculation with the cantonal tax authority.
2. A file for the cantonal migration office: passport, police certificate, proof of funds, health insurance, a lease or purchase agreement.
3. Approval by the State Secretariat for Migration and a national visa at the Swiss embassy.
4. Entry and registration with the commune within 14 days, then issue of the residence card.

Our manager calculates the cost of our support in the chat and confirms it in writing.

The path to citizenship

You can apply for Swiss citizenship after 10 years of residence and with a permanent residence permit. More on the Swiss citizenship page, and on rates on the Switzerland taxes page.

Comparison with other countries for wealthy relocation

Switzerland costs more in annual tax but is predictable: the tax is known in advance and does not depend on worldwide income.

Who cannot use the regime

• Swiss citizens, including dual citizens;
• people working in Switzerland;
• people who lived in Switzerland in the last 10 years: the regime is available on a first move or a return after 10 years of absence.

Both spouses must meet the conditions: if one of them is Swiss or works in the country, lump-sum taxation is not available to the family.

Family and health insurance

A spouse and minor children move with the applicant on the same ground. Everyone who settles in Switzerland must take out Swiss health insurance within 3 months, and it is checked for the permit.

How to get approved the first time

• the canton sees no important fiscal interest, or the proposed base is below its minimum;
• the applicant is under 55 and from outside the European Union, and the tax amount is below the canton's expectations;
• the chosen canton has abolished the regime;
• the applicant intends to work in Switzerland or cannot prove funds.

What changes in 2026

From 2026 the federal base was indexed under the cold-progression ordinance and now stands at no less than $530,000. Cantons review their own minimums separately, so we calculate for a specific canton at the time of negotiation.

Other taxes to consider

The lump-sum tax replaces income tax, but not every tax. Cantons levy an annual wealth tax on net assets, including accounts, securities and crypto, and under the lump-sum regime it too is calculated from a notional amount rather than actual capital: deemed wealth is usually twenty times the income base, although some cantons calculate it differently. Sales of shares, stakes and crypto by a private investor are not taxed in Switzerland. VAT in 2026 is 8.1%. Canton-by-canton rates are on the Switzerland taxes page.

Advantages of the Swiss residence permit

How to get a Swiss residence permit: step by step

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