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      Moving to Switzerland is an exciting opportunity, whether for work, family, study, or a change of lifestyle. With its strong economy, political stability, stunning landscapes and exceptional quality of life, Switzerland attracts many foreigners each year.

      However, relocating involves more than simply securing a job and booking a flight – especially without EU/EFTA citizenship.

      From obtaining the correct residence permit and registering with local authorities to understanding Switzerland’s cantonal tax system – and how it interacts with ongoing foreign tax obligations – careful planning is essential. Health insurance, banking, housing and other practical matters also require early attention.

      This guide provides a clear overview of the key residence permits, tax considerations and practical essentials you need to navigate your move smoothly and settle into Swiss life with confidence.

      Hugues Salomé
      Hugues Salomé

      Partner, Head of Private Clients

      KPMG Switzerland

      Philipp Zünd
      Philipp Zünd

      Partner, Private Clients Tax

      KPMG Switzerland

      Immigration and residence permit

      Switzerland’s immigration framework clearly distinguishes between EU/EFTA nationals and non-EU/EFTA nationals, with different levels of administrative complexity and eligibility requirements.

          EU/EFTA nationals


          For EU/EFTA citizens, the process is relatively straightforward. If you have sufficient financial means to support yourself or hold a Swiss employment contract, you can enter Switzerland and generally register for a residence permit upon arrival. In some cantons, a residence permit application must be submitted in advance.

          Dependents such as a spouse and underage children can typically accompany you, and overall options are broader than for third-country nationals.

          • Permit landscape
            • B permit: Standard residence permit for medium- to long-term stays.
               
            • L permit: Short-stay residence permit, sometimes issued initially (for example, to entrepreneurs).
               
            • C permit: Permanent residence permit, generally available after five years of uninterrupted stay (subject to integration criteria).

          Non-EU/EFTA nationals


          For non-EU/EFTA citizens, the process is more restrictive and subject to specific legal conditions. Possible pathways include:

          • Entrepreneurs

            Entrepreneurs who invest in the Swiss economy or whose business has a sustainable positive impact on the Swiss economy (e.g., by creating jobs for the local workforce) may also obtain a residence permit.

          • Pensioners with strong ties

            Individuals over 55 who can demonstrate close connections to Switzerland (e.g., previous residence, business relationships, or longstanding personal ties) may be eligible for a residence permit.

          • Employment as a specialist

            A work and residence permit may be granted if you have a job offer from a Swiss employer. Approval is subject to quotas and the principle of priority for Swiss and EU/EFTA candidates. This means the employer must demonstrate that no suitable Swiss or EU/EFTA applicant is available.

          • Pensioners or early retirees without strong ties

            A permit may be granted based on significant cantonal fiscal interest. In practice, this often requires a substantial annual tax contribution – typically at least CHF 200,000, depending on the canton.

          In most cases, only the spouse and minor children of the main applicant are eligible to join; the admission of other relatives is generally not foreseen.

          Given the cantonal dimension of Swiss immigration and tax rules, careful planning and early assessment of your eligibility route are essential.

          Where to live

          When choosing where to live in Switzerland, prioritize your lifestyle and day-to-day needs rather than focusing solely on headline tax rates. Select your canton and commune based on practical considerations such as proximity to work, schools, community and local amenities.

          Whether you are drawn to vibrant city life or prefer a quieter, more rural setting, the overall fit for you and your family should come first. While tax rates can vary significantly between cantons, attractive tax environments exist throughout Switzerland, and long-term quality of life is just as important as the numbers.

              Registration, timing and process

              When planning your move, submit your initial residence permit application in the canton where you intend to live. Changing cantons at a later stage is possible, but non-EU/EFTA citizens generally require prior approval from the authorities. It is therefore advisable to choose your location carefully from the outset.

              To maintain your Swiss residency status, be mindful of absence limitations. In most cases, residents may not remain outside Switzerland for more than six months per year without affecting their permit.

              Finally, keep in mind that administrative timelines can vary. Acquiring property may take time, whereas establishing a company is often relatively fast and can typically be completed within about two weeks, provided all documentation is in order.

                  Housing and real estate

                  Whether you can purchase property in Switzerland depends largely on your nationality and residence status.

                  • EU/EFTA citizens and C-permit holders resident in Switzerland can acquire real estate without restrictions. This includes primary residences as well as holiday homes such as vacation properties in the mountains (subject to the same limitations as Swiss citizens under the second-home regulations). As an EU/EFTA citizen, you are therefore free to rent or buy, depending on your plans and preferences.
                  • Non-EU/EFTA citizens resident in Switzerland are generally more limited. In most cases, they may only purchase property if it serves as their primary residence.

                      Buying property shortly before moving to Switzerland is generally possible but more burdensome.

                      Therefore, it often makes sense to rent initially and consider purchasing later.

                      In addition, to acquire property, your center of vital interests must be in Switzerland, simply registering is not sufficient. 

                          Health insurance

                          Switzerland offers an excellent healthcare system, with mandatory basic health insurance providing comprehensive core coverage for all residents. This compulsory insurance ensures access to high-quality medical care across the country.

                          In addition, many residents choose to take out supplementary private insurance to benefit from broader coverage, such as enhanced hospital options or additional services.

                          If you already hold a foreign private medical insurance policy, it may be possible to retain it, provided it meets Swiss legal requirements and is approved under specific conditions.

                              Schooling

                              Switzerland’s public school system enjoys an excellent reputation, offering high academic standards and flexible educational pathways tailored to each child’s strengths and ambitions. The range of options is broad, allowing students to pursue paths that best match their abilities and future goals.

                              In addition, families can choose from a wide selection of private and international schools, which are particularly attractive for those seeking specific curricula or instruction in particular languages. Whatever path you select, children in Switzerland benefit from consistently high educational standards.

                                  Customs and moving household goods

                                  When relocating to Switzerland, most household goods – including cars, furniture, personal belongings and even artworks – can typically be imported duty-free as “moving goods”.

                                  As long as the required customs documentation is properly completed and the conditions are met, you can bring your possessions with you without paying import duties, allowing you to settle into your new home smoothly and comfortably.

                                      Banking

                                      Switzerland is renowned for its stable and sophisticated banking system, offering a wide range of services for both residents and businesses. While this guide does not cover step-by-step operational procedures such as opening accounts, transferring funds, or setting up utilities, these processes are generally straightforward once you have your residence permit and proof of address.

                                      If needed, a tailored checklist can help guide you through the banking setup based on your personal situation, ensuring a smooth start to managing your finances in Switzerland.

                                          Tax: residency, options and certainty

                                          Taking up residence in Switzerland generally creates unlimited Swiss tax liability, meaning you are taxed on your worldwide income and assets.

                                          For many newcomers, this may seem complex, but Switzerland offers several attractive options and a high degree of certainty for tax planning.

                                              • Lump-sum taxation

                                                Non-Swiss citizens who do not work in Switzerland and who move for the first time or after a long absence of 10 years to Switzerland may be eligible for the lump-sum taxation, where taxes are based on annual living expenses rather than actual income and wealth.

                                                Even under ordinary taxation, Switzerland remains attractive. Many cantons have maximum income tax rates around 20–22%, and there are favorable opportunities for inheritance and gift planning. Some cantons levy no estate and gift taxes at all, and most provide exemptions for transfers to children.

                                              • Advance tax rulings

                                                Switzerland also offers binding advance tax rulings, allowing you to confirm the tax treatment of your income and assets before relocating.

                                                This is particularly valuable in complex situations or for individuals with significant wealth, giving you clarity and reducing uncertainty about your Swiss tax obligations.

                                              • Exit taxes

                                                Should you eventually decide to leave Switzerland, there is generally no exit tax. Departing the country does not typically trigger a Swiss tax event, giving residents flexibility without penalizing future mobility.

                                                With careful planning, Switzerland’s tax system can offer both transparency and attractive options, making it easier to focus on settling into your new home and lifestyle.

                                              Key considerations for Americans on taxation and reporting

                                              Relocating to Switzerland as an American comes with some unique obligations and opportunities, as US citizens remain subject to US taxation while living abroad.

                                              While Switzerland offers excellent quality of life, reliable infrastructure and a welcoming environment, US citizens must navigate both Swiss and US tax regulations to ensure a smooth transition.

                                              As a US citizen or green card holder, you remain subject to US taxation on worldwide income, even while residing in Switzerland. This means that annual filings with the IRS (Form 1040) are mandatory. 

                                              However, the US tax system provides mechanism to mitigate double taxation.

                                                  For example:

                                                  • Foreign Earned Income Exclusion (FEIE): Allows eligible individuals to exclude a portion of foreign-earned income. Passive income such as dividends, interest and rental income does not qualify for this exclusion.

                                                  • Foreign Tax Credit (FTC): Taxes paid in Switzerland can generally be credited against US tax obligations.

                                                  In addition to meeting US tax obligations, Americans living in Switzerland must comply with US foreign account reporting requirements. Swiss bank accounts must be reported on FinCEN Form 114 (FBAR) and under FATCA (Form 8938).

                                                      Investments


                                                      Switzerland offers access to high-quality private banking and investment opportunities.

                                                      However, one area requiring attention is that Swiss-domiciled funds and certain locally offered investment products may be classified as Passive Foreign Investment Companies (PFICs) under US tax rules, which can result in less favorable tax treatment. 

                                                          State taxes


                                                          Americans relocating from a state with an income tax, particularly California or New York, should ensure that their state tax residency is properly severed before departure. 

                                                          With appropriate planning, these matters can be managed effectively with the support of experienced US tax advisors, such as our teams in Zurich and Geneva.

                                                              Practical next steps when relocating to Switzerland

                                                              Relocating to Switzerland requires careful planning to ensure a smooth transition. The following steps will help you prepare:

                                                                  • Choose your canton and commune

                                                                    Prioritize lifestyle factors such as proximity to work, schools, community and amenities, rather than focusing solely on tax rates – which, however, significantly differ from canton to canton and even within a canton.

                                                                  • Evaluate schooling options

                                                                    Select public, private or international schools that match your family’s educational priorities.

                                                                  • Confirm your permit pathway

                                                                    Identify the type of residence permit you are eligible for and submit your application in the canton where you plan to live.

                                                                  • Plan the import of household goods

                                                                    Take advantage of the duty-free moving regime to bring your belongings, cars and artworks.

                                                                  • Explore housing options early

                                                                    Understand the rules for renting or purchasing property based on your nationality and permit status.

                                                                  • Review taxation options

                                                                    Assess whether lump-sum taxation is available and suitable for your situation.

                                                                  • Arrange health insurance

                                                                    Enroll in the mandatory Swiss health insurance system and consider supplementary coverage for additional benefits.

                                                                  • Seek an advance tax ruling

                                                                    Obtain clarity on your Swiss tax obligations before moving to reduce uncertainty.

                                                                  Following these steps will help you organize your relocation efficiently and set the stage for a well-prepared and comfortable start in Switzerland.

                                                                      FAQ

                                                                      In principle, only the spouse and minor children are entitled to relocate to Switzerland together with the main applicant. Other relatives (e.g., in-laws, grandparents, etc.) are generally not admitted.

                                                                      An exception may apply to EU/EFTA nationals who have sufficient financial means to cover their living costs in Switzerland.

                                                                      EU/EFTA nationals are free to take up work with a Swiss employer.

                                                                      For non-EU/EFTA citizens, this depends on the specific situation – e.g., whether the main applicant has work authorization in Switzerland. Entitlement should therefore be assessed on a case-by-case basis.

                                                                      Household personnel (e.g., nannies or nurses) can obtain a work and residence permit in Switzerland if they are EU/EFTA nationals.

                                                                      Non-EU/EFTA citizens may be admitted in exceptional cases, for example if they have worked for the family for an extended period (each case is assessed individually).

                                                                      Swiss minimum working conditions, incl. minimum salary, have to be met.

                                                                      The initial residence permit application for a residence permit needs to be filed in the Swiss canton where you will take residency.

                                                                      A subsequent change of residence canton generally requires prior approval from the Swiss authorities (with more flexibility for EU/EFTA nationals).

                                                                      Yes, provided the required level of integration (language skills and social and cultural integration) and hold a C-permit by this time, you may apply for naturalization at the earliest after 10 years of residency in Switzerland.

                                                                      Requirements and processes vary significantly at the communal level – so it is important to carefully assess the applicable rules beforehand.

                                                                      Yes, binding advance tax rulings can be obtained before relocating to Switzerland.

                                                                      This is particularly recommended for individuals substantial assets or complex income structures, as it provides clarity and reduces uncertainty regarding Swiss tax obligations.

                                                                      Haven’t found what you were looking for?

                                                                      KPMG’s Private Client team can support you across all aspects of relocating to Switzerland, from advising on the most suitable canton, obtaining the required residence permits and tax rulings to establishing a Swiss company.

                                                                      With deep expertise and strong relationships with tax authorities, we provide tailored, practical and attractive solutions for our clients.

                                                                          Meet our experts

                                                                          Hugues Salomé
                                                                          Hugues Salomé

                                                                          Partner, Head of Private Clients

                                                                          KPMG Switzerland

                                                                          Philipp Zünd
                                                                          Philipp Zünd

                                                                          Partner, Private Clients Tax

                                                                          KPMG Switzerland

                                                                          Rinaldo Neff
                                                                          Rinaldo Neff

                                                                          Director, Private Clients Tax

                                                                          KPMG Switzerland

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