Investor / Golden Visa in Switzerland
One documented route of this kind in Switzerland, with its conditions, documents, official government fees and process.
Lump-Sum Taxation Residence (Golden Visa Equivalent)
Foreign nationals who establish Swiss tax domicile for the first time (or after 10+ years abroad) and are not gainfully employed in Switzerland may be taxed on an expenditure basis. The federal minimum annual assessment base is CHF 435,000 for 2026 (CHF 434,700 in 2025), adjusted annually. Cantonal floors are often higher (e.g. Geneva CHF 500,000, Vaud CHF 450,000). Five cantons — Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft, and Basel-Stadt — have abolished the regime at cantonal level; only 21 of 26 cantons still offer it.
- Processing time
- Varies by canton (tax ruling negotiation plus permit).
- Validity
- Residence permit renewable while conditions are met.
- Language requirement
- None at application.
- Permanent residence
- C settlement permit possible after qualifying residence (typically 10 years for third-country nationals).
- Citizenship
- Ordinary naturalisation after 10 years; note the regime ends on acquiring citizenship.
Requirements
- Foreign national establishing Swiss tax domicile for the first time or after at least 10 years abroad
- Not gainfully employed in Switzerland
- Agreed lump-sum tax ruling with a canton
- Significant cantonal/fiscal interest (FNIA Art. 30)
Required Documents
- Proof of assets/income required
- Agreed cantonal tax ruling required
- Comprehensive health insurance policy required
- Proof of accommodation required
- Valid passport required
Official fees
- Federal minimum tax assessment base (annual, commonly cited) 435,000 CHF
Process Steps
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1
Agree tax ruling
Negotiate and agree a tax ruling with the chosen canton's tax authority before establishing domicile.
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2
Apply for permit
Apply for a residence permit on the basis of significant cantonal/fiscal interest under FNIA Art. 30.
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3
Establish domicile and register
Establish tax domicile and register at the commune within 14 days.