1 open route
The routes to living in Switzerland.
Our verdict. Switzerland suits a wealthy family that will not work there and wants a predictable tax bill. Lump-sum taxation charges tax on living costs instead of income, from a federal minimum base of CHF 435,000 in 2026 and at least seven times the annual rent or rental value of the home; cantonal minimums are higher, and five cantons, including Zurich and Basel-Stadt, have abolished it. Non-EU nationals also need a cantonal permit justified by significant fiscal interest. The weak point is the time to a passport: permanent residence and citizenship come after about ten years. Set against Italy's flat tax for new residents, a fixed €300,000 a year on foreign income, the Swiss bill follows spending.
Residence with lump-sum (expenditure-based) taxation
Open53- Minimum
- CHF 435,000 · about $544k
- What counts
- Taxed on living costs instead of income: federal minimum base CHF 435,000 from 2026, and at least 7x annual rent or rental value; cantonal minimums higher; no gainful work in Switzerland; foreign nationals arriving for the first time or after 10+ years away only; non-EU/EFTA nationals need a cantonal permit on grounds of significant cantonal fiscal interest
- Processing
- Not published
- Permit
- Not published
- Time you must spend there
- No rule published
- Path to a passport
- Citizenship possible after about 10 years, permanent residence after 10.
- Family
- spouse, children
- Tax
- Lump-sum (expenditure-based) taxation replaces ordinary income and wealth assessment; abolished in Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt; 21 of 26 cantons still offer it
Official source · Second source · checked 2026-10-20
Residency rules, thresholds and fees change often, sometimes without notice. Everything here is general information, checked on the date shown, not legal, tax or immigration advice: confirm with the official source and a licensed adviser before you act. Continental sells property; we don’t arrange visas or residency.
Switzerland residency by investment