

Residency by Investment
Swiss Lump-Sum Taxation
Switzerland is a federal republic made up of 26 cantons and is one of the most attractive countries in the world for conducting business.
Switzerland does not have a typical Residence by Investment Programme. A non-EU/EFTA national who does not plan to undertake gainful activity in Switzerland can become a Swiss resident if a Swiss canton confirms a fiscal interest in that individual taking up residence.
- Minimum investment
- CHF 250,000
- Physical presence requirement
- Yes
- Permit renewal
- After one year
- Processing time
- 3–6 months
How Do You Choose The Right Citizenship or Residency Solution?
Benefits of Swiss Lump-Sum Taxation
Residence in Switzerland comes with a wide range of benefits, including:
- The right to live and study in Switzerland.
- The B permit is valid for one year and can be renewed on an annual basis.
- C permit holders may apply for Swiss citizenship.
- Eligible to apply for permanent residency (C permit) after 10 years.
General Requirements
- Non-Swiss national
- Taking up residence in Switzerland either for the first time or after a 10-year absence
- Must maintain a place of residence in Switzerland
- Should not be absent for more than six consecutive months
- Good character, without criminal convictions
- Language and integration requirements may apply
Lump-Sum Taxation
- 01
Lump-Sum Taxation
Non-EU/EFTA nationals who are not gainfully employed in Switzerland can obtain a Swiss residence permit if they agree to pay a minimum net annual tax. In general, a total tax liability of CHF250,000 to CHF1,000,000 is the minimum amount required by the cantons, although this amount varies according to individual circumstances and the canton of residence.
The following basic fees apply:
- B permit issue fee
- B permit renewal fee
Application Process
The application process in Switzerland can be broken down into several steps and may vary according to the canton of residence:
- 1
Step 1
Applicants must first apply for a visa at the Swiss consulate in their country of residence.
- 2
Step 2
Upon arrival into Switzerland, applicants should rent or acquire real estate in the country.
- 3
Step 3
Applicants may then apply for a residence permit (‘B permit’) and must make a formal commitment not to engage in gainful activity Switzerland.
- 4
Step 4
A decision will usually be made in relation to the application within three to six months.
Frequently Asked Questions
Government Advisory
CS Global Partners – Government Advisory
CS Global Partners is the world leading international legal advisory firm, London-headquartered, providing high-net-worth individuals and families with citizenship and residency solutions. As a trusted partner of many governments, CS Global Partners works directly with governments and is mandated to promote some of the world’s longest-standing citizenship programmes, giving clients accurate, up-to-date guidance straight from the source.
For advice shaped by real expertise, contact CS Global Partners.
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