Swiss Residence Permit

The program gives the main applicant and dependents the right to live and study in Switzerland and to benefit from lump sum taxation. Other benefits include visa-free travel within the Schengen Area for 90 days in any 180-day period, free public education up to age 16 (with modest fees after that), access to free local healthcare (subject to a social contribution currently around CHF 26,000 per person), and the possibility to apply for permanent residency after 5 or 10 years depending on nationality, or citizenship after 10 years. There is no obligation to disclose foreign income and wealth, and although paid work is not permitted in Switzerland, a job abroad can be kept, whether employed or self-employed, provided the presence in Switzerland does not qualify as a permanent establishment.

A married spouse, including a same-sex spouse, and unmarried children below 18 can be included. Bringing dependents is subject to the family reunification procedure. For family reunification, EU nationals can include children from a previous relationship subject to the other parent's consent, while non-EU nationals have no such right and instead face a discretionary assessment by the authorities.

For nationals of EU member states and of Iceland, Liechtenstein, and Norway, the residency permit is valid for 5 years and is renewable. For others, it is valid for 1 year and is renewable.

There is no language requirement for the main applicant. Language requirements apply to dependents for family reunification, namely A1 oral level in one of the official languages (French, German, Italian, or Romansh) or proof of enrolment in a language course.

Yes. The main applicant and dependents must spend over 6 months per year in the selected Canton.

To qualify for lump-sum taxation, both spouses must meet the conditions, meaning no Swiss nationality and no tax residency or work in Switzerland in the last 10 years. Clear police records are required, and the authorities can deny any applicant or dependent who does not pass security checks, or who is a politically exposed person, at any stage.

The program has two parts, an Immigration Part and a Fiscal Part, and is estimated to take around 3 to 6 months overall. The goal is to complete the process from overseas with lawyers representing the client on the ground, ideally negotiating both the lump-sum taxation decision and the residence permit before any arrival in Switzerland, though the Cantons issue the permits and may require the applicant's presence at some point on a case-by-case basis.

The Immigration Part obtains a residency permit (Permit B) for the main applicant and, through family reunification, for dependents, with the family reunification application submitted at the same time as the main applicant's but subject to the main applicant's approval; this is an administrative procedure handled by the same administration that grants the main applicant's permit, usually initiated at the Swiss embassy when a visa is required. The Fiscal Part negotiates and agrees the lump sum taxation with the Canton's fiscal authorities so they confirm the Fiscal Interest required by the immigration authorities before issuing the permit, and obtains a tax ruling that is conditional on getting a residence permit.

The lump sum taxation is assessed case by case and is subject to negotiation. The tax rate applied to the taxable base depends on the selected Canton's ordinary tax rate, which can vary from around 22% to 45%. The taxable base is based on annual living expenses and is generally the highest of CHF 434,700, seven times the annual rent of the applicant's principal Swiss residence if renting, seven times the annual rental value if the applicant owns their residence, or the family's annual worldwide living expenses. Minimum thresholds for the tax base can vary from canton to canton.

Modest government fees apply to obtain the residence permit. The amounts differ from one canton to another and may be adjusted from time to time, with the current maximum, capped by federal decision, at CHF 137.

No paid work is permitted in Switzerland. A job abroad can still be kept, whether employed or self-employed, provided the presence in Switzerland does not qualify as a permanent establishment.

Holders can travel within the Schengen Area for 90 days in any 180-day period without a visa.

The cantons issue the permits and may require the applicant's presence in Switzerland at some point on a case-by-case basis. The goal, however, is to complete the process before having to enter Switzerland.

Yes, after 5 or 10 years depending on nationality. This is subject to additional requirements, notably integration into local society and skills in one of the official languages.

Yes, after 10 years. Note that Swiss citizens cannot maintain lump sum taxation. It is also subject to additional requirements, notably integration into local society and skills in one of the official languages.

Yes, Switzerland allow dual citizenship under the Swiss Lump Sum Taxation.