01
No automatic residence by investment
Buying real estate, incorporating a company, investing in a business or signing a tax arrangement does not itself create a right to a Swiss permit. The competent cantonal authority decides, and some routes require approval by the State Secretariat for Migration. A tax ruling and a migration permit are separate decisions.
02
Economically inactive EU/EFTA nationals
An economically inactive EU/EFTA national may obtain a B EU/EFTA permit with sufficient resources, comprehensive health and accident insurance and actual residence in Switzerland. The permit is normally issued for five years, while authorities may re-examine the conditions and limit validity in appropriate cases.
03
Work and entrepreneurship for third-country nationals
For third-country nationals, labour-market admission principally targets highly qualified candidates within quotas, subject to Swiss/EU/EFTA priority and an overall economic-interest test. Incorporating an AG or GmbH does not guarantee a permit: an entrepreneurial project needs credible economic impact, funding, employment, management and a robust business plan.
04
Retiree residence under Article 28 FNIA
Article 28 FNIA provides a discretionary route for a person generally aged at least 55, with special personal links to Switzerland and sufficient resources. The conditions are cumulative; property or business links alone are insufficient. The centre of life moves to Switzerland and gainful work is generally excluded, apart from managing one's own assets.
05
Important cantonal fiscal interest
What is marketed as residence for a financially independent person through lump-sum tax is a discretionary exception under Article 30 FNIA and Article 32 VZAE for an important cantonal fiscal interest. It is not a right. Genuine relocation, predominant presence, transparent wealth origin and no prohibited work in Switzerland are required. Remote work from Switzerland cannot automatically be treated as permitted.
This material is general and is not migration or tax advice. The result depends on nationality, canton, quotas, actual residence, integration, source of wealth, sanctions and reputation; the competent authorities decide.
06
Expenditure-based taxation
Besteuerung nach dem Aufwand is taxation based on expenditure, not a fixed tax bill. For 2026 the federal minimum assessment base is CHF 435,000; that is not the tax payable. The base is tested against worldwide family expenditure, housing and a control calculation for Swiss and certain treaty income. Ordinary rates apply, cantonal minima vary, and Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt have abolished the regime.
07
Permit C and permanent residence
For nationals of certain EU/EFTA states, a C permit is normally possible after five years of continuous lawful residence subject to the conditions; for many other nationalities the ordinary frame is ten years, although nationality, a treaty or successful integration can alter the route. Integration, language, tax and public-order requirements are checked separately.
08
Citizenship and naturalisation
Ordinary naturalisation generally requires ten years of residence, a C permit when applying, the relevant canton/commune residence, at least B1 spoken and A2 written language, integration, participation in economic life or education, tax compliance and no disqualifying matters. There is no citizenship by investment; L-permit time does not count, and expenditure-based taxation ends on acquiring Swiss nationality.
FAQ
Frequently asked questions
Does buying property grant residence?
No. Property may form part of personal ties or a residence plan but is not an independent federal basis for a permit.
Can I obtain residence merely by agreeing to pay a high tax?
There is no automatic right. An important cantonal fiscal interest is a discretionary exception and does not replace migration, reputation and factual review.
Can I run a foreign business from Switzerland under the expenditure regime?
The regime excludes gainful activity in Switzerland. The boundary between managing personal assets and employment or entrepreneurship requires case-specific analysis.
Does a Swiss company give its owner or director a permit?
Not automatically. The company and the individual undergo separate corporate, labour and migration reviews.
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