25.12.2025 • 26 min read
Switzerland offers two primary pathways for investors seeking residence permits: lump-sum taxation for financially independent individuals and business formation for active entrepreneurs.
By Markus PritzkerSwiss Business Lawyer & Corporate Formation Specialist. Off-counsel at SwissFirma network.
Switzerland offers two primary pathways for investors seeking residence permits: lump-sum taxation for financially independent individuals and business formation for active entrepreneurs. Both routes require substantial financial commitment, with lump-sum taxation demanding annual tax payments from CHF 100,000 to CHF 250,000+ depending on the canton, while business investors typically need CHF 1–6 million in capital and must create local jobs. The process takes 3–6 months from application to permit issuance, with cantonal authorities assessing each case individually based on economic contribution and integration potential.
Information is general and does not replace professional legal or tax advice.
The fundamental difference in obtaining a Swiss residence permit lies in your nationality. Citizens of EU/EFTA countries benefit from the Free Movement of Persons Agreement (AFMP), which permits visa-free entry for up to 90 days and simplified registration for longer stays. "Switzerland is part of the Schengen area." — Swiss Federal Department of Foreign Affairs (EDA), 2025. Under this framework, EU/EFTA nationals can enter Switzerland, find employment or establish a business, and apply for a residence permit at the municipal level within 14 days of arrival.
Third-country nationals face stricter immigration controls without AFMP privileges. They must obtain a national visa D before entry. "For stays exceeding 90 days, a national visa (D) is required." — Swiss Federal Department of Foreign Affairs (EDA), 2025. Applicants must demonstrate substantial financial means or business viability and navigate quota-based permit systems. Cantonal authorities assess each application individually, requiring detailed documentation of income sources, business plans, and integration capacity.
Switzerland holds the highest sovereign credit ratings globally. Standard & Poor's assigned Switzerland a AAA credit rating with a stable outlook as of 2024-2025, reflecting top-tier creditworthiness and stable economic conditions. Moody's rated Switzerland Aaa with a stable outlook in early 2025, the highest rating level, indicating very low credit risk and strong economic fundamentals. Fitch also rated Switzerland AAA with a stable outlook in October 2024.
The Swiss economy demonstrates exceptional resilience with low inflation, strong institutions, and a long-standing tradition of direct democracy. Political stability is high, with low corruption and a strong rule of law. This environment creates predictable conditions for long-term investment and wealth preservation.
Switzerland is a party to the Schengen Agreement, which allows for the free movement of persons within the Schengen Area. "Short stays in Schengen are limited to 90 days in any 180‑day period." — Swiss Federal Department of Foreign Affairs (EDA), 2025. Holders of a Swiss residence permit (Permit B or C) can travel visa-free within the Schengen Area for short stays in other Schengen countries.
As of 2025, the Schengen Area comprises 29 countries: Austria, Belgium, Bulgaria, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, and Switzerland. This facilitates business travel, family visits, and access to neighboring EU markets without additional visas.
Switzerland's federal structure allows cantons to set competitive tax rates for individuals and companies. For lump-sum taxpayers, the effective tax burden is often lower than progressive taxation on worldwide income, especially for high-net-worth individuals with significant offshore assets. The lump-sum tax is calculated based on living expenses rather than actual income, with minimum annual payments typically ranging from CHF 100,000 to CHF 250,000+ depending on the canton.
Corporate tax rates are cantonal and municipal, with effective combined rates for standard companies typically ranging from 12% to 24% in 2025, depending on the canton and structure. Cantons like Zug offer particularly competitive rates (11.9–13.5%), while others like Geneva apply higher rates (19.0–21.6%).
Foreign assets and income are not taxed under the lump-sum system, and taxpayers are not required to disclose offshore holdings in Swiss tax declarations.
Switzerland consistently ranks among the top countries in global quality-of-life and safety indices. According to the US News & World Report 2025, Switzerland holds first place in the global quality of life ranking, which accounts for living standards, safety, healthcare, and education. The CEOWORLD Quality of Life Index 2025 also places Switzerland first, ahead of Norway, Iceland, Hong Kong, and Sweden.
Crime rates are low, and the country has a strong rule of law. The Swiss banking system's tradition of confidentiality, while subject to international transparency standards, still offers robust privacy protections within legal frameworks.
Switzerland has a mandatory private health insurance system with high-quality care. Premiums vary by canton and age but are predictable and cover a broad range of services. The healthcare system is consistently ranked among the best globally, with short waiting times, advanced medical technology, and highly trained professionals.
Public education is free and of high quality, with instruction in the local language (German, French, or Italian depending on the canton). International schools are widely available in major cities, offering curricula in English and other languages. Families of residence permit holders can access the same healthcare and education systems as Swiss citizens, subject to insurance and local registration.
For more context on why invest in Switzerland, see our detailed analysis.
For a comprehensive overview of investing in Switzerland, consult our guide.
Lump-sum taxation is available to non-EU/EFTA nationals who are not tax residents in Switzerland in the last 10 years and who do not take up employment in Switzerland. The applicant must demonstrate sufficient wealth to support themselves and their family without relying on social assistance. The residence permit is granted based on the commitment to pay a fixed annual lump-sum tax, negotiated with the canton.
This program suits high-net-worth individuals with substantial passive income or investment portfolios who wish to reside in Switzerland without working locally. Typical candidates include retirees, investors, and individuals with significant offshore assets. The key condition is financial independence: the applicant must prove they can maintain a high standard of living through existing wealth, not employment income.
The lump-sum tax replaces ordinary income and wealth taxes, calculated on the taxpayer's annual living expenses rather than worldwide income. This provides tax certainty and simplifies compliance, as foreign assets and income are not taxed or disclosed in Switzerland.
The lump-sum tax is calculated based on the applicant's living expenses (not worldwide income), multiplied by a factor (usually 5–7 times) to estimate taxable wealth. The minimum annual tax varies by canton, with many setting thresholds of CHF 100,000–200,000 per year, and some requiring CHF 250,000 or more annually.
For example, if an applicant rents accommodation for CHF 3,000 per month (CHF 36,000 annually), the taxable base might be calculated as 5 times this amount, resulting in CHF 180,000. Applying a 30% effective tax rate would yield an annual tax of CHF 54,000. However, most cantons impose minimum thresholds that override this calculation if the result falls below the cantonal floor.
| Canton | Minimum annual tax base | Approximate annual tax (CHF) | Features |
|---|---|---|---|
| Geneva | CHF 825,000 | CHF 150,000–180,000 | High minimum; strict integration expectations; urban lifestyle |
| Vaud | CHF 1,000,000 | CHF 180,000–220,000 | High minimum; French-speaking; proximity to Geneva and Lausanne |
| Zug | CHF 1,000,000 | CHF 141,000 (EU/EFTA) / CHF 295,000 (third-country) | Lowest corporate tax rates (11.9–13.5%); business-friendly environment |
| Valais | Estimated base (negotiated) | CHF 120,000–200,000 | Lower tax burdens; relaxed integration requirements |
Lump-sum taxation is not available in all cantons (e.g., Zurich does not offer it). Cantons that do offer it (e.g., Valais, Vaud, Ticino, Zug, Schwyz) set their own minimums and conditions. Applicants should consult the cantonal migration and tax authorities to compare minimum annual tax, requirements for wealth and accommodation, and integration expectations.
Zug offers the lowest corporate tax rates (11.9–13.5%) and a business-friendly environment. However, the minimum tax base is CHF 1,000,000, with annual tax burdens of CHF 141,000 for EU/EFTA nationals and CHF 295,000 for third-country nationals. Geneva requires a minimum base of CHF 825,000 but applies higher effective tax rates (19.0–21.6%) and has stricter integration expectations. Vaud sets a CHF 1,000,000 minimum with moderate tax rates (14–16%).
Valais and Schwyz are known for lower tax burdens (estimated CHF 120,000–200,000 annually) and more relaxed integration requirements. Ticino is traditionally favored by Italian-speaking investors for its climate, culture, and proximity to Italy.
The business investor route requires establishing or investing in a Swiss company that creates jobs and benefits the local economy. Learn more about forming a Swiss company. Cantonal authorities assess each application individually, expecting a detailed business plan showing the company's activity, market need, financial projections, and expected job creation for Swiss or EU nationals.
This pathway suits entrepreneurs and active investors willing to work in Switzerland as company directors. Unlike lump-sum taxation, which prohibits employment, the business investor route requires the applicant to be appointed as a director and actively manage the company's operations. The investor's salary must be market-conform and subject to Swiss social security and income tax.
Authorities typically expect the creation of several full-time jobs for local residents, not just the investor's own position. The business plan must demonstrate realistic financial projections, market analysis, and a clear job creation strategy.
The business plan must contain a detailed description of the company's activity, financial strategy, and proof of viability. It should demonstrate how the business will create economic value and jobs for the Swiss economy. Key elements include market analysis, competitive positioning, revenue and cost projections, funding sources, and a timeline for job creation.
The investor must have sufficient financial resources to capitalize the company and sustain operations during the initial phase. While there is no statutory minimum investment amount set by federal law, cantonal authorities expect significant financial input, often in the range of CHF 1–6 million, depending on the sector and canton. The investor must also demonstrate relevant business experience and management capability.
The company must comply with all Swiss corporate, tax, and labor laws, including annual financial statements and audits (if required), social security contributions for employees, and compliance with occupational pension (BVG) and unemployment insurance (ALV) rules. For details on employment law in Switzerland, see our guide.
For a GmbH (Sàrl/SARL), the minimum share capital is CHF 20,000, fully paid in before registration. For an AG (SA), the minimum share capital is CHF 100,000, with at least half paid in at incorporation. For more on Swiss shareholders, consult our resource. These are the legal minimums for company formation, but they do not represent the expected investment for obtaining a residence permit.
In practice, cantonal authorities expect real investments significantly above the minimum share capital. Expected real investment volumes for Swiss companies often range between CHF 500,000 and CHF 1 million for smaller projects, with larger investments (CHF 1–6 million) required for more substantial business plans or in competitive cantons.
The company must also create tangible economic benefits, such as employment for Swiss or EU nationals, innovation, or export potential. Authorities assess the credibility of the business plan and the investor's commitment to long-term operations in Switzerland.
| Criterion | Lump-sum taxation | Company registration (business investor) |
|---|---|---|
| Target group | Non-EU/EFTA, financially independent, no employment in Switzerland | Entrepreneurs and investors willing to work in Switzerland |
| Minimum financial requirements | Minimum annual tax: typically CHF 100,000–250,000+ (cantonal); proof of substantial wealth | No federal minimum; cantons expect CHF 1–6 million investment and job creation |
| Physical presence requirements | Must reside in Switzerland; cannot work locally; prolonged absence risks permit loss | Must reside and work as company director; active management required |
| Right to work in Switzerland | Prohibited; permit is for residence only | Full right to work as company director and employee |
| Complexity and processing time | Moderate; depends on canton and documentation; 3–6 months total | High; requires business plan, job creation, cantonal approval; 3–6 months total |
| Long-term tax obligations | Fixed annual lump-sum tax; no income tax on foreign income; Swiss-source income may be taxed separately | Progressive income tax on Swiss-source income; corporate tax on company profits; social security contributions |
| Suitable for... | High-net-worth individuals with passive income, retirees, investors seeking tax efficiency and privacy | Active entrepreneurs, business owners, investors willing to manage Swiss operations and create local jobs |
Permit B is a temporary residence permit valid for one year and renewable. It is issued to employees with a work permit, self-employed persons and company directors, and lump-sum taxpayers. Renewal requires continued compliance with the conditions (employment, business activity, or lump-sum tax payment).
For investors, Permit B is the initial status granted upon approval of the lump-sum taxation agreement or business plan. The permit is tied to the specific purpose: for lump-sum taxpayers, it requires continued residence and tax payment; for business investors, it requires active management of the Swiss company and compliance with the business plan.
Holders of Permit B can live in Switzerland, access healthcare and education, and travel within the Schengen Area. However, prolonged absence from Switzerland may result in non-renewal. After 10 years (non-EU/EFTA) or 5 years (EU/EFTA) of continuous residence, Permit B holders become eligible for Permit C, provided they meet integration requirements.
Permit C is a permanent residence permit that can be obtained after 10 years of legal residence for non-EU/EFTA nationals or 5 years for EU/EFTA nationals (under certain conditions). Holders of Permit C can live and work freely in Switzerland and are subject to the same rights and obligations as Swiss citizens, except voting and holding certain public offices.
To qualify for Permit C, the applicant must have no criminal record, be integrated (language proficiency at minimum A2 oral and A1 written at federal level, with cantonal variations), and not rely on social assistance. The process includes integration checks at the cantonal level, and approval is discretionary.
Permit C provides long-term stability and eliminates the need for annual renewals. It is the foundation for eventual Swiss citizenship, which typically requires 10 years of residence (including at least 3 years with Permit C), language proficiency (minimum B1 oral, A2 written), and integration into Swiss society.
All documents must be translated into one of the official Swiss languages (German, French, Italian) or English, legalized, and apostilled. The completeness and accuracy of documentation significantly affect processing times and approval rates.
Decide between lump-sum taxation and the business investor route based on your financial situation, work intentions, and long-term goals. Lump-sum taxation suits high-net-worth individuals with passive income who do not wish to work in Switzerland, while the business investor route is for active entrepreneurs willing to manage Swiss operations and create local jobs.
Select a canton that offers the chosen program and has favorable conditions (tax rates, cost of living, business environment, language). Research cantonal requirements thoroughly, as conditions vary significantly. Contact the cantonal migration and tax authorities for specific requirements and to assess your eligibility before proceeding.
Gather all required documents, including valid passport and ID, proof of financial means (bank statements, investment portfolios), proof of Swiss accommodation (rental contract or property ownership), Swiss-recognized health insurance, criminal record certificate, and letter of motivation. For business investors, prepare a detailed business plan, company registration documents, proof of investment, and employment contracts for local hires.
All documents must be translated into one of the official Swiss languages (German, French, Italian) or English by a certified translator. Documents issued outside Switzerland must be legalized or apostilled according to the Hague Convention. This process can take several weeks, so start early.
Submit the application to the cantonal migration authority in the canton where you intend to reside. The application is typically submitted in person or through a legal representative. Attend an interview to explain the purpose of stay, financial situation, and integration plans. The canton assesses the application based on economic contribution, financial viability, and integration potential.
If approved, the canton forwards the application to the State Secretariat for Migration (SEM) for final decision. Processing times vary by canton and type of permit, but typically take 3–6 months from submission to approval.
Once the residence permit is approved in principle, non-EU/EFTA applicants must apply for a national D visa at a Swiss consulate in their home country. "For stays exceeding 90 days, a national visa (D) is required." — Swiss Federal Department of Foreign Affairs (EDA), 2025. The D visa allows entry into Switzerland to finalize the move and register at the local commune. EU/EFTA nationals do not require a D visa and can enter Switzerland with a valid passport or ID card.
The D visa application requires submission of the residence permit approval letter, valid passport, proof of accommodation in Switzerland, health insurance, and consular fees. Processing times for the D visa are typically 1–3 months.
After arrival in Switzerland, register at the local commune (municipal office) within 14 days. The commune issues a residence permit card (Permit B or C), which must be carried at all times. The registration process includes submission of biometric data (photograph, fingerprints) and verification of accommodation and health insurance.
The residence permit card is typically issued within 30–45 days after registration. Once the card is issued, the applicant can open a bank account in Switzerland, register for social security, and begin employment or business activities as permitted by the permit type.
Information is general and does not replace professional legal or tax advice.
The lump-sum tax replaces ordinary income and wealth taxes for foreign residents who do not work in Switzerland. It is calculated based on the applicant's living expenses (such as rent or hotel costs) rather than actual income or assets. The minimum annual tax varies by canton, typically ranging from CHF 100,000 to CHF 250,000+, with some cantons requiring CHF 1,000,000 tax bases for third-country nationals.
For business investors, standard progressive taxation applies to Swiss-source income, including salary as a company director. Corporate tax on company profits is also levied at cantonal and municipal rates, typically 12–24% combined. All residents must pay social security contributions (AHV/IV, ALV, BVG, etc.) on Swiss-source income.
Foreign assets and income are not taxed under the lump-sum system, and taxpayers are not required to disclose offshore holdings in Swiss tax declarations. However, Swiss-source income (such as rental income from Swiss property or dividends from Swiss companies) may be taxed separately, even under the lump-sum regime.
"The most common mistake is underestimating the importance of the business plan for cantonal authorities. It must not be a mere formality, but a real document proving economic benefit to the region." — Markus Pritzker, leading immigration lawyer at our firm.
Different cantons have different rules, tax rates, and processing times. Some cantons do not offer lump-sum taxation (e.g., Zurich), while others have strict integration requirements or high minimum tax thresholds. Choosing the wrong canton can result in rejection or unfavorable conditions.
Solution: Research cantonal conditions thoroughly before applying. Contact the cantonal migration and tax authorities to discuss your profile and eligibility. Consider hiring a Swiss immigration lawyer or consultant with local expertise to guide the canton selection process and negotiate favorable terms.
Authorities require clear documentation of the origin of funds and ongoing financial means. Vague or incomplete financial documentation is a common reason for rejection, especially for lump-sum taxpayers and business investors who must demonstrate substantial wealth or investment capacity.
Solution: Provide detailed bank statements covering at least 6–12 months, investment reports, and, if applicable, business ownership documents. For lump-sum taxpayers, include proof of passive income sources (dividends, interest, rental income from foreign properties). For business investors, show the source of investment funds (sale of assets, inheritance, business profits) and ensure all transfers are traceable and compliant with anti-money laundering regulations.
A weak or unrealistic business plan is a common reason for rejection. Cantonal authorities assess the viability, market need, and economic benefit of the proposed business. Plans lacking realistic financial projections, market analysis, or clear job creation strategies are unlikely to be approved.
Solution: Prepare a professional business plan with market analysis, competitive positioning, revenue and cost projections, funding sources, and a timeline for job creation. Demonstrate how the business will benefit the local economy (innovation, exports, employment for Swiss or EU nationals). Consider hiring a business consultant or accountant with Swiss market expertise to review and strengthen the plan before submission.
Authorities expect applicants to integrate into Swiss society, including learning the local language and participating in community activities. For lump-sum taxpayers, prolonged absence from Switzerland may result in permit loss. For business investors, failure to actively manage the company or create promised jobs can lead to non-renewal.
Solution: Start learning the local language (German, French, or Italian) before arrival and continue after obtaining the permit. Participate in local community activities, register children in local schools, and maintain a genuine residence in Switzerland. For business investors, ensure the company operates as planned, hires local employees, and complies with all labor and tax obligations.
Non-EU/EFTA nationals generally require 10 years of legal residence with Permit B before becoming eligible for Permit C. EU/EFTA nationals can obtain Permit C after 5 years of legal residence, under certain conditions. In both cases, the applicant must have no criminal record, be integrated (language proficiency at minimum A2 oral and A1 written at federal level, with cantonal variations), and not rely on social assistance.
Permit C provides long-term stability, eliminates the need for annual renewals, and allows unrestricted residence and work in Switzerland. It is the foundation for eventual Swiss citizenship.
Swiss citizenship is granted at the federal, cantonal, and communal levels and requires 10 years of residence in Switzerland (including at least 3 years with Permit C). Applicants must demonstrate proficiency in one of the national languages (minimum B1 oral, A2 written), integration into Swiss society (employment, community ties, no criminal record), and financial independence (no reliance on social assistance).
The naturalization process is discretionary and includes interviews and tests at all three levels. Cantonal and communal requirements vary, with some municipalities conducting public votes on naturalization applications. The process typically takes 18–48 months from application to citizenship grant.
Switzerland allows dual (or multiple) citizenship, so there is no requirement to renounce the original citizenship when acquiring Swiss citizenship. However, the applicant's home country may have its own rules on dual citizenship, which must be checked separately.
We offer a free 20-minute initial consultation to assess your eligibility for Swiss residence permits. During this consultation, we review your financial situation, business plans, and personal circumstances to determine the most suitable pathway (lump-sum taxation or business investor route) and recommend cantons that align with your goals.
Our team includes licensed Swiss lawyers, tax consultants, and immigration specialists with extensive experience advising international investors. We provide honest assessments of your chances, identify potential obstacles, and outline the steps required to maximize approval probability.
We provide comprehensive legal support from initial consultation to permit issuance and beyond. Our services include:
Our turnkey service ensures a smooth, efficient process with minimal stress and maximum transparency.
Processing times vary by canton and type of permit. For lump-sum taxation and business investor permits, the total process (application, approval, D visa, registration) typically takes 3–6 months in 2025, depending on completeness of documents and cantonal workload. EU/EFTA nationals may experience faster processing due to simplified procedures under the Free Movement of Persons Agreement.
The timeline includes: document preparation (2–8 weeks), application submission and cantonal review (1–3 months), D visa issuance for non-EU nationals (1–3 months), and registration and permit card issuance (1–4 weeks).
For Permit B, the holder must reside in Switzerland and cannot be absent for long periods without risking non-renewal. For lump-sum taxpayers, the permit is tied to residence in Switzerland; prolonged absence may lead to loss of status. For business investors, the permit is linked to active management of the Swiss company; long absences must be justified and approved.
Physical presence and maintenance of center of life are assessed case-by-case by cantonal authorities; prolonged absences can risk non-renewal — confirm with your commune.
Yes, spouses and minor children can obtain residence permits linked to the main applicant's status. The main applicant must prove sufficient accommodation and financial means to support the family without relying on social assistance. Family members receive the same type of permit (Permit B or C) as the principal applicant and can access healthcare, education, and other services.
For lump-sum taxpayers, the lump-sum tax covers the entire family (spouse and minor children), so no additional tax is levied on family members. For business investors, family members may work or study in Switzerland, subject to the same conditions as Swiss residents.
Primary residence with B/C often exempt from Lex Koller; investment/holiday homes may be restricted; confirm with cantonal land registry. For detailed guidance, see Buying a property in Switzerland.
Permit B holders have rights similar to Swiss citizens regarding ownership for primary residence. However, if the property is intended as a holiday home or investment property, Lex Koller restrictions may still apply. Permanent residence permit holders (Permit C) and EU/EFTA citizens holding any Swiss residence permit are often fully exempt from Lex Koller restrictions.
Yes, Switzerland allows dual (or multiple) citizenship. There is no requirement to renounce the original citizenship when acquiring Swiss citizenship. The Swiss Citizenship Act officially recognizes dual and second citizenship since 1992, allowing retention of previous citizenship when obtaining Swiss citizenship.
However, if the country of original citizenship prohibits dual citizenship, the applicant must choose between retaining their original citizenship or acquiring Swiss citizenship.
Quotas for third-country nationals are set annually by the Federal Council and allocated to cantons. Confirm current quotas and availability at the State Secretariat for Migration (SEM) or cantonal migration offices before applying.
Family members of B-permit holders (spouse, children) typically receive their own B permits and may work in Switzerland, subject to cantonal approval and labor market conditions. Confirm specific rights with your cantonal migration office.
Yes, switching from lump-sum to ordinary taxation is possible if circumstances change (e.g., taking up employment in Switzerland). Notify cantonal tax authorities and expect reassessment of tax obligations. The reverse switch (ordinary to lump-sum) is generally not permitted once employment has commenced.
If the business fails to meet the commitments outlined in the business plan (e.g., job creation, revenue targets), cantonal authorities may refuse to renew the residence permit. Maintain detailed records of business activities and communicate proactively with authorities if circumstances change.
There are no explicit age restrictions for lump-sum taxation. However, applicants must demonstrate financial independence and the ability to maintain a high standard of living without employment. Younger applicants may face additional scrutiny regarding the source and sustainability of their wealth.
Yes, the initial application process is typically conducted from outside Switzerland. Non-EU/EFTA nationals must obtain a national D visa before entry, while EU/EFTA nationals can enter Switzerland and apply for a residence permit within 14 days of arrival.
For Permit B, there is no formal language requirement at the federal level. However, some cantons may expect basic language skills (A1–A2) as part of integration expectations. Language proficiency becomes mandatory for Permit C and citizenship applications.
Yes, you can move to another canton, but you must notify the authorities in both the old and new cantons. The new canton will reassess your residence permit application based on its own criteria, which may differ from the original canton.
Costs vary by canton and include application fees (typically CHF 1,000–3,000), D visa fees (approximately CHF 100–200), translation and legalization of documents (CHF 500–2,000), and legal/consulting fees if you hire professional assistance (CHF 5,000–20,000+).
Swiss residence may trigger tax obligations in your home country, depending on its tax laws. Many countries tax worldwide income for citizens or residents, regardless of where they live. Consult a tax advisor familiar with both Swiss and your home country's tax laws to understand your obligations and avoid double taxation.
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30.12.2025
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