Attorney, Family Office

Concept

The Swiss Confederation stands out among European jurisdictions as one of the most prestigious and stable jurisdictions for residency.

Switzerland offers high-net-worth investors two pathways to obtain a residence permit:

Payment of a fixed tax from CHF 200,000 per year
Investment of at least CHF 1,000,000 in a Swiss business that brings tangible economic benefit to the country

Key advantages of Swiss residence include its high compliance prestige and access to European mobility. For investors opting the fixed taxation route, a special confidentiality regime applies — there is no requirement to declare foreign income or assets. This makes Switzerland particularly attractive for international family offices and global asset management.

Swiss Tax System

The Swiss personal income tax system is structured on three levels: federal (30% of the overall tax burden), cantonal (40%), and municipal (30%).

Federal income tax is applied on a uniform progressive scale:

Annual Income (CHF)	Tax Rate
0 - 14,500	0%
14,501 - 31,600	0.77%
31,601 - 55,200	0.88%
55,201 - 72,500	2.64%
72,501 - 78,100	2.97%
78,101 - 103,600	5.94%
103,601 - 134,600	6.60%
134,601 - 176,000	8.80%
176,001 - 755,200	11.00%
More than 755,200	11.50%

At the cantonal level, income tax rates vary significantly:

Canton	Income Tax Range
Zug	12-22%
Schwyz	14-24%
Nidwalden	13-23%
Obwalden	12-24%
Geneva	25-45%
Zurich	20-40%
Valais	15-29%

Individuals with net assets of at least CHF 2 million and an annual income of no less than CHF 300,000 may be eligible to conclude individual tax rulings. This mechanism allows for advance agreement with tax authorities on the applicable tax treatment, ensuring legal certainty. It is particularly valuable for investors and family offices with international asset structures, as it provides predictability of tax obligations and protection against future changes in tax legislation.

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Residence Permit via Lump-sum Taxation

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Residence Permit via Investment in the Economy

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Strategic Investor Residence Permit

Family Members

Spouse – Officially registered marriages are recognised in Switzerland – Civil partnerships are recognised upon confirmation of a long-term relationship (minimum 2–3 years of cohabitation)	Children under 18 – Automatically included without additional requirements – Includes biological children and children of the spouse (with legal guardianship)
Children aged 18–25 – Documentary proof of financial dependence – Must be unmarried and without their own family – Enrolled in full-time higher education – Living with the applicant	Applicant’s Parents – Age 65+ (in some cantons, from age 60) – Documented financial dependence – Medical need for cohabitation (in certain cases) – Notarised proof of kinship

Application Stages

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With timely document collection, the residence permit card can be issued within 4–6 months.

Visit 1: Document Submission

Collection, legalisation, and translation of the required documents takes approximately 1–2 months, after this the investment is made or the fixed tax is paid. On the day of the visit, an entry stamp is obtained and the full application package is submitted in person to the cantonal migration authority.

Visit 2: Biometrics (after 45–60 days)

Within 45–60 days following the initial visit, authorities verify the documents, investment or tax basis, criminal record and insurance coverage.

Upon receiving approval notification the applicant travels to Switzerland to provide biometric data (fingerprints and photo).

Visit 3: Residence Card Issuance (after 30–45 days)

Within 30–45 days after the second visit the plastic residence permit card is produced and registered.

The final visit to Switzerland is for collection of the residence card and activation of residency status (approximately 3–4 months after the start of the process).

Required Documents

All documents for obtaining Swiss residency must be translated into the official language of the canton (German, French or Italian) and legalised with an apostille.

Document	Requirements
Passport	Full copy of all pages. Valid for at least 1 year.
National ID (if applicable)	Full copy of all pages.
Photographs	Colour, biometric, 35×45 mm, 6 copies.
Marriage Certificate	Freshly issued duplicate copy.
Birth Certificates	For all dependent children.
Criminal Record Certificates	Issued within the last 3 months. Required from country of citizenship and any countries of residence within the last 5 years.
Financial Documentation	Bank statements to confirm income or tax returns (for fixed taxation), investment confirmation (for investment-based residency).
Proof of Funds Origin	Documents on business activity, asset sale, inheritance, etc.
Employment History	Last 5 years: CV, employment confirmations, business documents.
Tax Returns	For the past 3 years.
Proof of Accommodation	Rental agreement or property ownership documents in Switzerland.
Health Insurance	Swiss insurance with full coverage for all family members.