🇨🇭 Switzerland

Swiss source tax (Quellensteuer / impôt à la source / imposta alla fonte) is Switzerland's at-source income-tax withholding regime. The employer deducts cantonal, communal, and federal income tax from the gross monthly wage of foreign-national employees without a C permit, of cross-border workers, and of weekly residents. Where gross annual wage reaches CHF 120,000, the resident enters mandatory subsequent ordinary assessment (NOV / TOU) for the life of liability; below the threshold, the resident may opt in irrevocably to claim deductions. The 2026 cantonal tariff cycle entered into force 1 January 2026.

Pillar 3a is Switzerland's restricted private pension under the three-pillar concept. Working residents with AHV/AVS earned income deduct annual contributions from federal, cantonal, and communal income tax up to the federal maximum. From 2026, a retroactive top-up (BVV 3 Articles 7a+7b) lets contributors fill 2025-onward gaps up to ten years back, capped at the small-contribution maximum per year. On emigration, the balance is paid as a lump sum subject to withholding determined by the canton where the foundation has its seat — not the former residence. A double-taxation reclaim is possible within three years.

Every person who takes up residence in Switzerland must hold basic health insurance (Grundversicherung / assurance de base) from a Swiss insurer. The contract, required under the Federal Health Insurance Act (KVG / LAMal), must be in place within three months of the commune residence-registration confirmation. Coverage is back-dated to the date of residence when the deadline is met; if it is missed, the cantonal authority assigns an insurer, coverage starts only from the enrollment date, and a premium surcharge applies unless the delay is justified.

Foreign non-residents acquiring Swiss real estate need cantonal authorisation under Lex Koller (BewG / LFAIE / LAFE, SR 211.412.41). EU/EFTA nationals and third-country C-permit holders are exempt for personally-used property; third-country B-permit holders are exempt for an owner-occupied primary residence at their domicile. Holiday homes need cantonal quota (Valais, Graubünden hold the largest allocations). The Second Home Act (ZWG, SR 702) blocks new second-home permits in communes exceeding 20% second-home share (commune-level). A Federal Council consultation runs 15 April to 15 July 2026 — consultation only; current rules apply until any new statute enters into force (likely 2028 or later).

Switzerland issues three residence permits by employment type. The L permit (Ausweis L / Permis L / Permesso L) covers contracts of three to twelve months; EU/EFTA total stay caps under twelve months. The B permit (Ausweis B / Permis B / Permesso B) is for contracts of twelve months or more — five years renewable for EU/EFTA, one year renewable for third-country under federal quota. The C permit (Ausweis C / Permis C / Permesso C) is permanent residence, issued at five years for settlement-treaty nationals or at ten years otherwise under Article 58a AIG.