Investing in Switzerland
Switzerland, elegant and unspoilt, captivates with its unique balance of spectacular landscapes, refined cities and discreet way of life.
From the shores of Lake Geneva to the peaks of the Alps, the country reveals a remarkable diversity. Lakes, valleys and mountain villages sit alongside cosmopolitan cities, in an environment where nature and architecture seem to exist in perfect harmony. A destination to enjoy throughout the seasons, combining open spaces, culture and gastronomy.
A land of contrasts and traditions, Switzerland embodies a distinctive vision of excellence: precise, discreet and deeply connected to its surroundings.
The steps
Acquisition process
1. Verification of the buyer’s eligibility under the Lex Koller regulations. 2. Purchase offer and financing approval. 3. Obtaining an acquisition permit, where required. 4. Signature of the notarised deed of sale. 5. Registration with the Land Registry.
Taxes & Fees
• Property transfer tax: varies depending on the purchase price and municipality. • Property tax: 0.1% of the property’s taxable value. • Rental income: subject to income tax. • Imputed rental value: taxable when the property is used by its owner. • Capital gains: taxation decreases depending on the length of ownership.
Advantages & disadvantages
Expenditure-based taxation (“lump-sum taxation”): a tax regime available, under certain conditions, to foreign nationals who move to Switzerland without carrying out a gainful activity there. Tax is calculated based on living expenses and lifestyle rather than under the standard income and wealth tax regime. The conditions and terms of this tax regime are subject to change.
Recommended Areas
• Verbier: international, sporty and lively throughout the year. • Crans-Montana: sunny, elegant and centred around a four-season lifestyle. • Geneva: cosmopolitan, prestigious and sought after for its quality of life on the shores of Lake Geneva. • Lausanne: dynamic and residential, between the lake, vineyards and the Alps.
Tax strategies
Swiss property taxation varies according to the canton, municipality and the buyer’s individual circumstances. A personalised assessment is recommended before any acquisition. Tax rules are subject to change.
Our destinations
VERBIER - CRANS MONTANA - GENEVA - LAUSANNE