Switzerland Residence

What Is Residence in Switzerland?

Switzerland admits and regulates foreign residents under the FNIA/AIG. Most residence categories are tied to work, family reunification, education or protection grounds. For foreign nationals who are no longer gainfully employed, Article 28 sets out a distinct route sometimes called the 'rentier' or retired-persons permit, and Article 30(1)(b) allows cantons to admit people outside the ordinary categories for serious personal hardship or important public interests.

Article 28 residence needs three things at once: the minimum age set by the Federal Council, which Article 25 of the Ordinance on Admission, Period of Stay and Employment (VZAE, SR 142.201) fixes at 55; special personal relations to Switzerland; and the required financial means, which the Ordinance defines as more than the amount that would entitle a Swiss citizen to supplementary benefits, not as a fixed franc amount (checked on 24 September 2026). These permits, like most others under the Act, are granted by the cantonal migration authorities, so eligibility and practice differ from canton to canton. A related but separate topic is expenditure-based ('lump-sum') taxation: a simplified way for some cantons to assess income and wealth tax for foreign residents who are not gainfully employed in Switzerland. The Federal Department of Finance describes it as 'implemented differently from canton to canton' and already abolished in Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt. At federal level, Article 14 of the Federal Act on Direct Federal Taxation (DBG, SR 642.11) gives non-Swiss taxpayers who are not gainfully employed in Switzerland and become taxable here for the first time (or after at least ten years' absence) the right to this method, with an assessment base of at least CHF 435,000 a year for the direct federal tax (amount in force since 1 January 2026, adjusted for inflation; Fedlex, checked on 24 September 2026). Lump-sum taxation is a tax arrangement, not itself a route to a residence permit.

Routes Into Swiss Residence Without Gainful Employment

What Article 28 Residence Requires

Under Article 28 of the FNIA/AIG, a foreign national who is no longer gainfully employed may be admitted if they:

• Have reached the minimum age of 55 set by the Federal Council (VZAE, SR 142.201, Art. 25(1); checked on 24 September 2026).
• Have special personal relations to Switzerland — in particular, proven longer earlier stays in Switzerland (for example holidays, education or work) or close ties to near relatives living in Switzerland (parents, children, grandchildren or siblings) (VZAE Art. 25(2)); the cantonal migration authority assesses this.
• Not carry on any gainful activity in Switzerland or abroad, other than managing their own assets, and have financial means above the amount that would entitle a Swiss citizen (and any family members) to supplementary benefits under the Federal Act on Supplementary Benefits (ELG) (VZAE Art. 25(3)-(4)).
• Are not otherwise excluded on public-order, security or public-health grounds under the general admission rules of the Act.

How Cantonal Admission Works

1. Identify the canton where you intend to live: Article 28 and Article 30(1)(b) permits are decided by the cantonal migration authority, not by a single federal office, so requirements and practice differ by canton.
2. Contact that canton's migration office to discuss your situation and the documents it will ask for to evidence your age, personal ties or hardship/public-interest grounds, and your financial means.
3. Submit your application to the cantonal authority together with the supporting evidence it requires.
4. The canton assesses the file against Article 28 (or Article 30(1)(b) for hardship/public-interest cases); under Article 99, some cantonal decisions — including Article 30 derogations — must also be approved by the State Secretariat for Migration (SEM) at federal level.
5. If approved, you receive a residence permit and register with your commune of residence; if you also intend to apply for lump-sum taxation, that is a separate step with the cantonal tax administration.

This process varies by canton; Trem Global has not found a single, federally published fee or processing-time figure that applies to every canton — contact us for guidance specific to the canton you are considering.

Official source: Fedlex — Federal Act on Foreign Nationals and Integration (FNIA/AIG, SR 142.20), Art. 28 and Art. 30(1)(b)

This page follows the Federal Act on Foreign Nationals and Integration (FNIA/AIG, SR 142.20), Art. 28, Art. 30(1)(b) and Art. 99 (Fedlex; the consolidated text in force is dated 12 June 2026, the latest English translation 1 February 2026, with these articles unchanged), Article 25 of the Ordinance on Admission, Period of Stay and Employment (VZAE, SR 142.201; German text as of 12 June 2026), and the Federal Department of Finance's 'Lump-sum taxation' dossier — all checked on 24 September 2026. Switzerland's residence and tax rules are set by the Confederation and the cantons and can change; cantonal practice is not uniform.