Swiss Residence
Cantonal practice matters. Swiss residence, taxation and real estate acquisition should always be reviewed canton by canton. Each canton has its own tax rates, lump-sum taxation rules, property market and lifestyle character.
Advisory disclaimer: General information only. Canton rules, tax rates and property conditions change. Individual review with qualified Swiss professionals is required before making any decisions.
Relevant for Montreux, Lausanne, Vevey and the Swiss Riviera. Strong lifestyle appeal, international schools, lakefront property, family relocation and lump-sum taxation planning. Vaud is one of the most internationally connected cantons and a primary focus for Swiss Private Group.
Property note
Property acquisition in Vaud is subject to Lex Koller for non-resident foreign buyers. Tourist zone communes exist in certain areas. Lakefront and resort properties are in high demand.
Lump-sum taxation
Vaud offers lump-sum taxation for qualifying foreign nationals. Minimum expenditure base and cantonal approval required. Individual tax advice essential.
Relevant for international organisations, private banking, family offices, diplomatic networks, legal and fiduciary services. Geneva is one of the world's leading financial and diplomatic centres.
Property note
Geneva has no designated tourist zones under Lex Koller. Non-resident foreign buyers generally cannot acquire residential property in Geneva. Resident permit holders may acquire a primary residence subject to conditions.
Lump-sum taxation
Geneva does not offer lump-sum taxation. Residents are taxed on worldwide income under standard Swiss rules.
Relevant for mountain properties, selected residence planning and certain lifestyle relocation cases. Valais contains some of Switzerland's most sought-after resort areas including Verbier, Crans-Montana and Zermatt.
Property note
Valais has designated tourist zones. Non-resident foreign buyers may acquire holiday homes in qualifying communes subject to Lex Koller authorisation and annual quotas.
Lump-sum taxation
Valais offers lump-sum taxation in certain circumstances. Individual cantonal review required.
Relevant for Italian-speaking Switzerland, lifestyle relocation, entrepreneurs and cross-border profiles. Ticino offers a Mediterranean lifestyle within Switzerland, with Lugano as its principal city.
Property note
Property acquisition in Ticino is subject to Lex Koller. Some tourist zone communes exist. Individual review required.
Lump-sum taxation
Ticino offers lump-sum taxation for qualifying foreign nationals. Cantonal approval required.
Relevant for entrepreneurs, company structures, international business owners and tax planning. Zug has one of the lowest tax rates in Switzerland and is a major hub for international business.
Property note
Property acquisition in Zug is subject to Lex Koller for non-resident foreign buyers. No tourist zones. Resident permit holders may acquire property subject to conditions.
Lump-sum taxation
Zug offers lump-sum taxation for qualifying foreign nationals. Individual review required.
Relevant for tax-sensitive private clients and selected residence planning. Schwyz has very low cantonal and communal tax rates and is attractive for high-net-worth individuals.
Property note
Property acquisition in Schwyz is subject to Lex Koller for non-resident foreign buyers. Individual review required.
Lump-sum taxation
Schwyz offers lump-sum taxation for qualifying foreign nationals. Individual review required.
Relevant for business owners, executives, financial services, international headquarters and family relocation. Zurich is Switzerland's largest city and its principal financial and business centre.
Property note
Zurich has no designated tourist zones under Lex Koller. Non-resident foreign buyers generally cannot acquire residential property in Zurich. Resident permit holders may acquire a primary residence subject to conditions.
Lump-sum taxation
Zurich does not offer lump-sum taxation. Residents are taxed on worldwide income under standard Swiss rules.
Cantonal practice matters
Swiss residence, taxation and real estate acquisition should always be reviewed canton by canton. The appropriate canton depends on individual circumstances including professional activity, family situation, tax profile, lifestyle preferences and property objectives.
Swiss Residence
Canton selection
Swiss Private Group focuses on Vaud, Geneva and Valais. We coordinate introductions to qualified professionals across all major Swiss cantons.
EnquireSelected Properties
Browse our curated selection of residential properties across Switzerland.
Important information
The information on this page is provided for general informational purposes only and does not constitute legal, tax, immigration, financial or investment advice. Swiss residence, residency, taxation and real estate acquisition rules may change and may vary depending on nationality, canton, permit status, personal circumstances, source of funds and intended property use. Clients should consult qualified Swiss professionals before making decisions. Swiss Private Group is not a law firm, tax advisory firm, fiduciary, bank, immigration agency or government authority. Where required, Swiss Private Group may coordinate introductions to independent qualified professionals.