--- title: "Moving to Switzerland 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/switzerland/ lang: en updated: 2026-10-12 --- The Matterhorn reflected in Lake Grindji above Zermatt # Moving to Switzerland 7 ways to move to Switzerland in our guide: 1 pay-to-stay route, 1 business / startup route, 1 work visa, 1 student visa, 3 spouse visas. No digital nomad visa. Checked against official sources on 12 October 2026. **Longest first stay:** **8 years** Education permit Switzerland offers a small number of carefully defined routes for non-EU/EFTA nationals, each with its own purpose and conditions. The records here cover retirement, self-employment, skilled work, short-term work and study, and they show that cantonal and federal authorities look at the details closely. People with strong personal ties to Switzerland who can support themselves without working Founders whose business brings clear economic benefit to a region Managers and specialists with a firm job offer from a Swiss employer Qualified workers coming for a limited assignment Students accepted by a Swiss school with confirmed funding ## Retire or live on savings · 1 ### [Retiree permit B](https://settleanywhere.com/countries/switzerland/retired-persons/) Can't work Retirement [Details](https://settleanywhere.com/countries/switzerland/retired-persons/) ## Business / Startup · 1 ### [Self-employed permit](https://settleanywhere.com/countries/switzerland/self-employed/) Can work: limited Needs a place to live [Details](https://settleanywhere.com/countries/switzerland/self-employed/) ## Work · 1 ### [Work permit B](https://settleanywhere.com/countries/switzerland/third-country-work-b/) Needs a place to live [Details](https://settleanywhere.com/countries/switzerland/third-country-work-b/) ## Student · 1 ### [Education permit](https://settleanywhere.com/countries/switzerland/student-residence/) **First stay:** 8 yrs Needs a place to live [Details](https://settleanywhere.com/countries/switzerland/student-residence/) ## Spouse visas · 3 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a B-permit holder](https://settleanywhere.com/countries/switzerland/family-reunification-thirdcountry/) Can work: yes Needs a place to live [Details](https://settleanywhere.com/countries/switzerland/family-reunification-thirdcountry/) ### [Spouse of a C-permit holder](https://settleanywhere.com/countries/switzerland/spouse-of-permanent-resident/) Can work: yes Needs a place to live [Details](https://settleanywhere.com/countries/switzerland/spouse-of-permanent-resident/) ### [Spouse of a citizen](https://settleanywhere.com/countries/switzerland/spouse-of-citizen/) Can work: yes [Details](https://settleanywhere.com/countries/switzerland/spouse-of-citizen/) **Free movement and visa-free stays · 1** - **[EU free movement](https://settleanywhere.com/countries/switzerland/free-movement-eu/)** · Lets you live here Open to 30 passports: [Austria](https://settleanywhere.com/passports/austria/), [Belgium](https://settleanywhere.com/passports/belgium/), [Bulgaria](https://settleanywhere.com/passports/bulgaria/), [Croatia](https://settleanywhere.com/passports/croatia/), [Cyprus](https://settleanywhere.com/passports/cyprus/), [Czechia](https://settleanywhere.com/passports/czechia/), [Denmark](https://settleanywhere.com/passports/denmark/), [Estonia](https://settleanywhere.com/passports/estonia/), [Finland](https://settleanywhere.com/passports/finland/), [France](https://settleanywhere.com/passports/france/), [Germany](https://settleanywhere.com/passports/germany/), [Greece](https://settleanywhere.com/passports/greece/), [Hungary](https://settleanywhere.com/passports/hungary/), [Iceland](https://settleanywhere.com/passports/iceland/), [Ireland](https://settleanywhere.com/passports/ireland/), [Italy](https://settleanywhere.com/passports/italy/), [Latvia](https://settleanywhere.com/passports/latvia/), [Liechtenstein](https://settleanywhere.com/passports/liechtenstein/), [Lithuania](https://settleanywhere.com/passports/lithuania/), [Luxembourg](https://settleanywhere.com/passports/luxembourg/), [Malta](https://settleanywhere.com/passports/malta/), [Netherlands](https://settleanywhere.com/passports/netherlands/), [Norway](https://settleanywhere.com/passports/norway/), [Poland](https://settleanywhere.com/passports/poland/), [Portugal](https://settleanywhere.com/passports/portugal/), [Romania](https://settleanywhere.com/passports/romania/), [Slovakia](https://settleanywhere.com/passports/slovakia/), [Slovenia](https://settleanywhere.com/passports/slovenia/), [Spain](https://settleanywhere.com/passports/spain/), [Sweden](https://settleanywhere.com/passports/sweden/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## Tax It is open to foreign nationals who become Swiss tax residents for the first time, or after a long period abroad, and who do not work in Switzerland. Instead of ordinary income, tax is based on annual living costs, with minimum bases set in law and a control calculation on Swiss-source and treaty-relieved foreign-source income. This is separate from the residence permit process, and the records do not describe how foreign-source income is treated outside this regime. Special regime ### [Lump-sum taxation by expenditure (Aufwandbesteuerung)](https://settleanywhere.com/countries/switzerland/tax/#tax-ch-lump-sum-taxation) Tax relief Foreign-source income: Lump-sum (expenditure-based) **Details** - Who: Not a Swiss citizen - Limit: CHF 435k/yr ≈ $522k Foreign nationals who take unlimited Swiss tax liability for the first time or after at least ten years away, and who do not work in Switzerland, may be taxed on their annual living costs instead of on income, with a federal minimum base of CHF 435,000 (≈ $522,000) from 1 January 2026; foreign-source income is not assessed separately except where treaty relief is claimed. #### Taxed on Annual living costs in Switzerland and abroad of the taxpayer and dependants, but at least the highest of CHF 435,000 (≈ $522,000) (federal, 2026), seven times annual rent or rental value for those with their own household, three times annual board and lodging for others, or the total of gross Swiss-source income items and income for which treaty relief from foreign tax is claimed; the ordinary tariff (Art. 36) is applied to that base. #### Who it applies to - Not a Swiss citizen. - First time subject to unlimited tax liability, or after an interruption of at least ten years. - No gainful activity in Switzerland; for spouses living together both must meet the conditions. #### Exclusions - Right ends on acquiring Swiss citizenship or taking up work in Switzerland. - Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt have abolished the regime (EFD page). - Cantons set their own minimum bases and wealth-tax bases; the Obwalden act sets the higher of CHF 400,000 (≈ $480,000) and 7 times annual rent. #### Limits - CHF 435,000 a year (≈ $522,000) · Federal minimum tax base from 1 January 2026 (DBG Art. 14(3)(a), indexed by Federal Department of Finance ordinance of 10 September 2025) - CHF 400,000 a year (≈ $480,000) · Minimum assessment base in the Obwalden cantonal act (Art. 16a StG); cantonal minimums vary #### Tax residence Swiss tax domicile is required; the Fedlex text sets no day-count test for this regime. #### Visas Usually combined with a residence permit without gainful activity (for example the financially independent or retiree permit). #### Other taxes Cantonal and municipal rules, and the wealth tax base (at least ten times the income base in Obwalden), vary by canton. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/switzerland/tax/) Standard rules ### [Swiss income tax: federal scale for 2026 plus cantonal and communal taxes](https://settleanywhere.com/countries/switzerland/tax/#tax-ch-ordinary-income-tax-federal-cantonal) Worldwide income **Details** - On: Worldwide taxable income of persons with Swiss tax residence - Who: Persons with tax domicile in Switzerland - Limit: CHF 15k/yr ≈ $18k Residents are taxed on worldwide income at the federal direct tax scale of 0% up to CHF 15,200 (≈ $18,200) (single) rising to 11.5% above CHF 794,000, (≈ $952,000) and cantons and municipalities add their own income and wealth taxes, so the total burden depends on the place of residence. #### Taxed on Worldwide taxable income of persons with Swiss tax residence (unlimited liability), excluding foreign businesses, foreign permanent establishments and foreign real estate; federal tax on single persons uses the Article 36(1) scale, married couples living together use the Article 36(2) scale. Non-residents are taxed only on Swiss-source items such as Swiss business, permanent establishment and real estate income. #### Who it applies to - Persons with tax domicile in Switzerland (intention to stay permanently) are taxable on worldwide income. - Persons staying in Switzerland without domicile are taxable if they stay at least 30 days and work, or at least 90 days without working. - Foreign nationals without a settlement (C) permit who are resident and employed pay tax on employment income by withholding at source. #### Exclusions - Businesses, permanent establishments and real estate located abroad are outside the federal tax base. - Persons whose only Swiss link is attending a school or being treated in a sanatorium do not acquire tax residence by that stay. - Federal tax amounts below CHF 25 (≈ $30) are not collected. #### Limits - CHF 15,200 a year (≈ $18,200) · Single persons: federal tax is 0 up to this income, then 0.77 per CHF 100 (≈ $120) of further income (2026 scale). - CHF 794,000 a year (≈ $952,000) · Single persons: federal tax above this income is CHF 91,310 (≈ $109,000) plus 11.5 per CHF 100 (≈ $120) of further income (top rate 11.5%). - CHF 29,700 a year (≈ $35,600) · Married couples living together: federal tax is 0 up to this income, then 1.00 per CHF 100 (≈ $120) of further income (2026 scale). - CHF 941,400 a year (≈ $1,130,000) · Married couples living together: federal tax above this income is CHF 108,261 (≈ $130,000) plus 11.5 per CHF 100 (≈ $120) of further income (top rate 11.5%). #### Days in the country - At least 30 days in stay in Switzerland, temporary interruptions disregarded · Tax residence by stay applies from 30 days when the person works in Switzerland (DBG Art. 3(3)(a)). - At least 90 days in stay in Switzerland, temporary interruptions disregarded · Tax residence by stay applies from 90 days when the person does not work in Switzerland (DBG Art. 3(3)(b)). #### Tax residence Tax domicile exists where a person lives with the intention of staying permanently; a stay of 30 days with work or 90 days without work also creates unlimited tax liability. Cantonal law applies equivalent tests for cantonal and communal taxes. #### Visas Tax residence follows domicile and stay, not the type of permit; the lump-sum regime for foreign nationals is a separate option listed under Swiss special regimes. #### Other taxes Cantons and municipalities levy their own income tax with a canton-specific scale and multiplier, plus church taxes in most cantons. The federal government levies no wealth tax (abolished 1959); cantons and municipalities levy a wealth tax on net assets as a complement to the income tax. Source tax on employment income of foreign nationals without a C permit is set by canton. VAT and social insurance contributions are separate federal charges. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/switzerland/tax/) Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Switzerland.** Remote workers usually look at [Retiree permit B](https://settleanywhere.com/countries/switzerland/retired-persons/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Shorter stays · 1** Work ### [Work permit L (short-term)](https://settleanywhere.com/countries/switzerland/third-country-work-l/) **First stay:** 1 yr Can work: limited Needs a place to live [Details](https://settleanywhere.com/countries/switzerland/third-country-work-l/) **Path to permanent residence · 1** - **PR after 10 years** · C settlement permit (permanent settlement) ## Arriving in Switzerland: first steps 1. Arrange suitable accommodation, which the records list as a requirement for several routes. 2. For study, prepare the accepted proof of funds: a liability declaration, a Swiss bank confirmation, a firm scholarship or a loan guarantee. 3. For work routes, make sure the employment contract is conditional on the permit and that salary and conditions are customary for the region and sector. 4. For self-employment, expect a cantonal pre-decision that still needs federal approval before you can start. 5. Keep visas and tax separate: a permit decision does not settle your tax position, and the lump-sum regime has its own conditions. ## Questions people ask ### Can I retire or live in Switzerland on my savings or pension? Switzerland has 1 retirement or pay-to-stay route. It is [Retiree permit B](https://settleanywhere.com/countries/switzerland/retired-persons/). ### Can I move to Switzerland by starting a business? Switzerland has 1 business or startup route. It is [Self-employed permit](https://settleanywhere.com/countries/switzerland/self-employed/). ### What work visas does Switzerland offer foreigners? Switzerland has 1 work visa. It is [Work permit B](https://settleanywhere.com/countries/switzerland/third-country-work-b/). ### How do I get a student visa for Switzerland? Switzerland has 1 student visa. [Education permit](https://settleanywhere.com/countries/switzerland/student-residence/) gives a first stay of 8 years that can be renewed. ### Can I join my spouse or partner in Switzerland? Yes. Switzerland has 3 spouse visas. There is also [Spouse of a B-permit holder](https://settleanywhere.com/countries/switzerland/family-reunification-thirdcountry/), [Spouse of a C-permit holder](https://settleanywhere.com/countries/switzerland/spouse-of-permanent-resident/) and [Spouse of a citizen](https://settleanywhere.com/countries/switzerland/spouse-of-citizen/). ## Compare with [🇵🇹 Portugal](https://settleanywhere.com/countries/portugal/) [🇪🇸 Spain](https://settleanywhere.com/countries/spain/) [🇬🇪 Georgia](https://settleanywhere.com/countries/georgia/) [🇮🇹 Italy](https://settleanywhere.com/countries/italy/) [🇬🇷 Greece](https://settleanywhere.com/countries/greece/) [🇩🇪 Germany](https://settleanywhere.com/countries/germany/) [🇫🇷 France](https://settleanywhere.com/countries/france/) [🇬🇧 United Kingdom](https://settleanywhere.com/countries/united-kingdom/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.