Tax relocation in Switzerland
Expenditure-based taxation is available to eligible foreign nationals with no Swiss gainful occupation, subject to residence history and local rules. It uses a spending-based assessment and minimum/control calculations; it is not one fixed nationwide fee. Cantonal differences are central.
Residence rights
Third-country applicants need a viable cantonal immigration basis; sufficient wealth alone is not a uniform federal entitlement. The Geneva material describes non-working permission subject to specific conditions and prior application.
Second citizenship
Residence permission does not confer citizenship. Any later nationality application is a separate process.
What to establish first
- canton, immigration discretion, worldwide spending, business activity, wealth tax and treaty access.
- For Geneva’s third-country lump-sum route, the official authority requires moving the centre of interests to Switzerland and spending the majority of the year there. Availability and tax assessment remain canton-specific.
These are research findings, not an individual eligibility or tax determination. Confirm current rules and your circumstances before committing funds or moving.