---
title: "Lex Koller Foreign-Buyer Permit and Second-Home Restriction in Switzerland"
country: switzerland
service: "lex-koller-foreign-buyer-permit-and-second-home-restriction"
category: housing
difficulty: complex
estimated_time: "2 to 4 months for a routine primary-residence file once filed with the cantonal Lex Koller authority; 4 to 9 months for a holiday-home file in a quota-tight canton (Valais, Graubünden) where the application may be carried over to the following year if the annual quota is exhausted; 6 to 12 months for contested or complex commercial files"
cost_range: "Cantonal authorisation fee (Bewilligungsgebühr) typically CHF 1,000 to CHF 5,000 for a standard residential authorisation, with complex commercial files higher; plus notarial fees of about 0.1% to 1.0% of the purchase price (cantonal); plus land-register fees of about 0.1% to 0.4% of the purchase price (cantonal); plus cantonal real-estate transfer tax (Handänderungssteuer) ranging from 0% in Zurich to about 3.3% in Geneva — confirm current fee schedules with the cantonal authority before filing"
last_verified: 2026-05-18
canonical: https://publicservices.guide/switzerland/lex-koller-foreign-buyer-permit-and-second-home-restriction/
status: current
confidence: low
tags:
  - switzerland
  - "lex-koller"
  - housing
  - "foreign-buyer"
  - "cantonal-authorisation"
  - "holiday-home"
  - "second-home"
  - zweitwohnungsgesetz
sources:
  - https://www.bj.admin.ch/bj/en/home/wirtschaft/grundstueckerwerb.html
  - https://www.bj.admin.ch/bj/de/home/wirtschaft/gesetzgebung/revision-lex-koller.html
  - https://www.admin.ch/de/newnsb/4mzivVX5Ko4dpap06YtuI
  - https://www.fedlex.admin.ch/eli/cc/1984/1148_1148_1148/de
  - https://www.fedlex.admin.ch/eli/cc/2015/886/de
  - https://www.zh.ch/de/wirtschaft-arbeit/grundstueckerwerb-durch-personen-im-ausland.html
  - https://www.gr.ch/DE/institutionen/verwaltung/dvs/giha/lexkoller/Seiten/grundstueckerwerb.aspx
  - https://www.ge.ch/acquisition-biens-immobiliers-personnes-etranger
  - https://www.are.admin.ch/are/de/home/raumentwicklung-und-raumplanung/raumplanungsrecht/zweitwohnungen.html
---

# Lex Koller Foreign-Buyer Permit and Second-Home Restriction in Switzerland

**Country:** 🇨🇭 Switzerland  
**Last verified:** 2026-05-18  
**Estimated time:** 2 to 4 months for a routine primary-residence file once filed with the cantonal Lex Koller authority; 4 to 9 months for a holiday-home file in a quota-tight canton (Valais, Graubünden) where the application may be carried over to the following year if the annual quota is exhausted; 6 to 12 months for contested or complex commercial files  
**Cost:** Cantonal authorisation fee (Bewilligungsgebühr) typically CHF 1,000 to CHF 5,000 for a standard residential authorisation, with complex commercial files higher; plus notarial fees of about 0.1% to 1.0% of the purchase price (cantonal); plus land-register fees of about 0.1% to 0.4% of the purchase price (cantonal); plus cantonal real-estate transfer tax (Handänderungssteuer) ranging from 0% in Zurich to about 3.3% in Geneva — confirm current fee schedules with the cantonal authority before filing

## Required documents

- **Valid passport**
  - Required: Valid passport — passport number, country of issue, and expiry date are entered into the cantonal application file
  - Cost: Free at the application stage (passport issuance is a separate process in the applicant's home country)
  - _Note:_ Identity anchor for the cantonal Lex Koller authority. Full legal name as shown on the passport must match across the application form and the property contract.
- **Swiss residence-permit card (where applicable)** *(Ausweis B / Ausweis C / permis B / permis C)*
  - Required: Residence-permit card showing B (residence) or C (settlement) status where the applicant relies on the residence-based exemption
  - Cost: Free at the application stage (permit issuance is a separate process)
  - _Note:_ EU and EFTA nationals with a lawful and actual residence on a B or C permit, and third-country C-permit holders with actual residence, are not persons abroad and are exempt for property they personally use, including a primary residence. Third-country B-permit holders rely on the current owner-occupied primary-residence exemption.
- **Draft purchase contract** *(Kaufvertragsentwurf / projet d'acte de vente)*
  - Required: Draft purchase contract drawn up by the Swiss notary, including property address, lot and plan, purchase price, vendor details, intended use, and expected settlement date
  - Where to get: Drafted by the Swiss notary handling the sale; commonly drafted subject to obtaining cantonal authorisation
  - _Note:_ The deed cannot be executed and the transfer cannot be recorded in the land register without the cantonal Lex Koller authorisation; the act is null and void if signed without authorisation.
- **Land-register extract** *(Grundbuchauszug / extrait du registre foncier)*
  - Required: Current land-register extract for the property — confirms title, encumbrances, and any existing Lex Koller restriction note
  - Where to get: Requested from the cantonal land registry (Grundbuchamt / registre foncier) for the canton where the property is located
  - _Note:_ Future buyers, lenders, and creditors will see any Lex Koller restriction note recorded in the land register — plan financing and resale accordingly.
- **Property description and zoning**
  - Required: Floor area, plot size, designated use, zoning class — and for a holiday home, confirmation of tourist-zone designation and size compliance
  - Conditions: Holiday-home net floor up to about 200 m² and land up to about 1,000 m² (larger sizes require justified need); year-round letting prohibited
  - _Note:_ Holiday homes are admitted only in cantonally designated tourist zones. Size limits and tourist-zone designation must be confirmed before lodging the application.
- **Statement of intended use**
  - Required: Written declaration whether the property will be used as a primary residence, a holiday home for personal use, or an own-business premises (commercial own-use)
  - Where to get: Drafted by the applicant or the notary; signed by the applicant
  - _Note:_ Intended use drives the eligibility route. An own-use commercial premises (a hotel the foreign buyer operates, a manufacturing plant, an office occupied by the buyer's business) is permit-free under current rules; investment-only commercial real estate is restricted and generally not authorised.
- **Funding-source declaration**
  - Required: Written declaration of the source of funds for the acquisition, with bank confirmation where applicable
  - Where to get: Drafted by the applicant; bank confirmation issued by the financing institution
  - _Note:_ Cantonal authorities require a clear funding source. Mortgage financing through a Swiss bank also generates a separate mortgage deed (Schuldbrieferrichtung) cost at completion.
- **Corporate documentation (legal-entity buyers)**
  - Required: Register of commerce extract, articles of association, beneficial-owner statement, and control-structure documentation
  - Conditions: Swiss-registered entities under foreign control fall within the person-abroad definition; nominee and trust acquisitions on behalf of a foreign principal are also caught
  - _Note:_ Routing a residential acquisition through a Swiss SA or SARL does not bypass Lex Koller. Beneficial-owner transparency is essential — concealed foreign control is criminally sanctioned.
- **Power of attorney to the notary** *(Vollmacht / procuration)*
  - Required: Power of attorney authorising the Swiss notary or legal representative to file the cantonal application and represent the buyer in the procedure
  - Where to get: Drafted by the notary; signed by the applicant and (where required) authenticated
  - _Note:_ The notary commonly files the application on behalf of the buyer. The power of attorney must be in place before the application is lodged.

## Costs

- **Cantonal authorisation fee (Bewilligungsgebühr) — typical low end, standard residential:** 1000 CHF — Cantons set their own fee scales and they vary substantially. Confirm the current scale with the cantonal authority before filing. Holiday-home authorisations in high-quota tourist cantons (Valais, Graubünden) commonly sit in the lower-to-mid part of the typical range.
- **Cantonal authorisation fee (Bewilligungsgebühr) — typical high end, standard residential:** 5000 CHF — Upper end of the typical published range for a standard residential authorisation. Larger and more complex commercial files reach higher amounts. Confirm the current cantonal fee schedule before filing — fee scales change without notice.

## Steps

### 1. Confirm Your Eligibility Before Signing Anything

- Confirm your status as a person abroad under Article 5 BewG, taking permit class, nationality, and intended property type into account (Applicant)
- Swiss citizens are never persons abroad; EU and EFTA nationals with a lawful and actual residence on a B or C permit and third-country C-permit holders with actual residence are not persons abroad for property they personally use
- Third-country B-permit holders are currently exempt for an owner-occupied primary residence at their place of lawful and actual residence (the in-flight 2026 consultation proposes removing this exemption)
- Confirm the property is in a canton (and, for a holiday home, a commune) that currently has a quota for your intended use — federal annual ceiling about 1,500 units, with Valais (about 330) and Graubünden (about 290) carrying the largest cantonal allocations and several urban cantons carrying zero
- For a holiday home, confirm the unit is within tourist-zone designation and meets size limits (net floor up to about 200 m²; land up to about 1,000 m²; year-round letting prohibited)
- For commercial property, confirm whether it will be used for the buyer's own business (permit-free under current rules) or as a capital-only investment (restricted and usually refused)
- For a new-build second home, confirm against the Federal Office for Spatial Development (ARE) annual commune list that the commune is not above the 20% second-home threshold under ZWG Article 6

> **Tip:** Obtain a written non-binding pre-assessment (Vorbescheid / décision préjudicielle) from the cantonal Lex Koller authority before negotiating the purchase agreement. This is standard practice and protects against an avoidable refusal.

_Links:_
- [Federal Office of Justice — Acquisition of property by foreign non-residents](https://www.bj.admin.ch/bj/en/home/wirtschaft/grundstueckerwerb.html)

### 2. Prepare the Application File

- Engage a Swiss notary in the canton where the property is located — the notary commonly files the cantonal application on behalf of the buyer (Applicant + notary)
- Assemble the application contents: passport, residence-permit copy (if relevant), nationality evidence, draft purchase contract, land-register extract, property description and zoning, statement on intended use, statement on funding source
- For a holiday home: confirmation the unit is within tourist-zone designation and within size limits
- For corporate buyers: register of commerce extract, articles of association, beneficial-owner statement, control structure, audited accounts
- For C-permit holders relying on the residence exemption: settlement-permit copy; for EU/EFTA nationals: B or C permit copy plus residence confirmation from the commune
- Power of attorney to the notary or legal representative authorising filing of the application

> **Tip:** Some cantons require advance payment of the authorisation fee before the file is registered. Confirm the cantonal practice with the notary before submitting.

### 3. File the Application with the Cantonal Lex Koller Authority

- Identify the first-instance Lex Koller authority for the canton — Zurich: the competent Bezirksrat (district council), with the Amt für Wirtschaft as cantonal coordinator; Graubünden: Grundbuchinspektorat und Handelsregister (GIHA); Geneva: Département des institutions et du numérique (DIN), Direction juridique; Valais (Wallis): Service du développement économique, with the cantonal land registry coordinating notarial enforcement (Authority — varies by canton)
- For any other canton, consult the federal Office of Justice consolidated contact list (cantonal authorities PDF)
- The buyer (or the notary as representative) files the application — paper or cantonal portal depending on canton
- Pay the cantonal authorisation fee (Bewilligungsgebühr) — typical range CHF 1,000 to CHF 5,000 for a standard residential authorisation; some cantons require advance payment
- Keep the filing receipt and the canton's acknowledgment of receipt with the property file

> **Tip:** Where the contract has been drafted subject to obtaining cantonal authorisation, file the application immediately after the contract is signed so that the procedure runs in parallel with the conveyancing schedule.

_Links:_
- [Canton Zurich — Property acquisition by persons abroad](https://www.zh.ch/de/wirtschaft-arbeit/grundstueckerwerb-durch-personen-im-ausland.html)
- [Canton Graubünden — Property acquisition by persons abroad (GIHA)](https://www.gr.ch/DE/institutionen/verwaltung/dvs/giha/lexkoller/Seiten/grundstueckerwerb.aspx)
- [Canton Geneva — Acquisition de bien immobilier par des personnes à l'étranger](https://www.ge.ch/acquisition-biens-immobiliers-personnes-etranger)

### 4. Receive the Cantonal Authorisation Decision

- The cantonal authority reviews on the statutory grounds set out in BewG and any cantonal implementing law (Authority — cantonal Lex Koller authority)
- Authorisation can be granted only on the grounds listed in the law
- For holiday homes, the unit is charged against the cantonal annual quota — if the quota is exhausted, the application is held over to the next year or refused
- Conditions are routinely attached: personal occupation only, no year-round letting, no resale to another person abroad without renewed authorisation, registration of a Lex Koller restriction note in the land register
- Outcomes are an authorisation (subject to conditions), a refusal (with reasons), or a request for further information that pauses the procedure
- The Federal Office of Justice retains a statutory right to appeal cantonal decisions to higher courts; the cantonal appeal authority (typically the cantonal administrative court) is the route for the applicant to contest a refusal

> **Tip:** Read the conditions carefully. Common conditions (personal occupation, no year-round letting, no resale without renewed authorisation) bind successive owners and limit future flexibility on the property.

### 5. Notarial Recording and Land-Register Entry

- After authorisation, the Swiss notary prepares the public deed of sale (Applicant + notary)
- The deed cannot be executed and the transfer cannot be recorded in the land register without the cantonal Lex Koller authorisation; otherwise the legal act is null and void
- In Valais, the cantonal land registry has, since 26 January 2026, instructed notaries to refuse execution of sale deeds where a foreign buyer does not have a lawful and actual Swiss domicile at signing — a tightening of cantonal practice
- The notary submits the executed deed and the cantonal authorisation to the cantonal land registry (Grundbuchamt / registre foncier) for entry
- The Lex Koller restriction is recorded in the land register and binds successive owners
- Pay the notarial fees (Notariatsgebühren — typically 0.1% to 1.0% of the purchase price), land-register fees (Grundbuchgebühr — typically 0.1% to 0.4%), and cantonal real-estate transfer tax (Handänderungssteuer — 0% Zurich to about 3.3% Geneva, with several cantons in the 1% to 2% range)

> **Tip:** Confirm with the notary the exact cantonal scale for notarial fees, land-register fees, and transfer tax before signing. Several cantons cap notarial fees but others leave them to free negotiation.

### 6. Maintain Ongoing Compliance with the Authorisation Conditions

- Personal-occupation conditions continue to apply after acquisition — the Lex Koller restriction note in the land register travels with the property (Owner)
- A change of use (for example, conversion of a holiday home to a year-round let, or sale to another person abroad) requires renewed cantonal authorisation
- Holiday-home owners must comply with the year-round letting prohibition — seasonal letting only
- Breach of conditions or unauthorised acquisitions are criminally sanctioned: custodial up to three years, financial penalties scaled to assets, fines up to about CHF 50,000, alongside reversal of the transaction and forced sale
- Track the in-flight 2026 consultation outcome and any subsequent statute — the consultation closes 15 July 2026 and realistic earliest entry into force is 2028 or later, but a B-permit holder planning to leave Switzerland after acquisition should monitor the two-year resale obligation proposal

> **Tip:** Where the purchase is in a quota-saturated canton and the timeline pushes settlement into the following calendar year, plan the financing schedule and any vendor deadlines around the cantonal quota cycle.

## FAQ

### What is Lex Koller and which statute governs it?

Lex Koller is the colloquial name (preserved Latin) for the Federal Act on the Acquisition of Real Estate by Persons Abroad (Bundesgesetz über den Erwerb von Grundstücken durch Personen im Ausland, BewG / Loi fédérale sur l'acquisition d'immeubles par des personnes à l'étranger, LFAIE / Legge federale sull'acquisto di fondi da parte di persone all'estero, LAFE), SR 211.412.41, of 16 December 1983, in force 1 January 1985. The English title used by the Federal Office of Justice is the Federal Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA). The statute requires foreign non-residents to obtain a cantonal authorisation before acquiring most categories of Swiss real estate. Enforcement is primarily a matter for the canton in which the property is located, and the federal Office of Justice publishes a consolidated cantonal authority contact list.

### Who is a person abroad under Article 5 BewG?

A person abroad under Article 5 BewG is: a foreign national without a Swiss residence (no actual and lawful domicile in Switzerland); a third-country national resident in Switzerland but holding a B residence permit only (currently exempt for an owner-occupied primary residence — the in-flight 2026 consultation proposes removing this exemption); a legal entity with a registered office abroad; a legal entity with a Swiss registered office that is under foreign control (capital or voting); and persons acquiring as nominees or trustees for a foreign principal (Article 5 paragraph 1 letter d BewG). Swiss citizens are never persons abroad. EU and EFTA nationals with a lawful and actual residence in Switzerland on a B or C permit, and third-country C-permit holders with actual residence, are not persons abroad and are exempt for property they personally use, including a primary residence and a holiday home for personal use.

### Can a third-country B-permit holder buy a primary residence today?

Yes, under current rules. A third-country national holding a B residence permit with a lawful and actual residence in Switzerland may buy and personally occupy a primary residence at their place of residence without cantonal authorisation. The Federal Office of Justice information sheet states: Drittstaatsangehörige … dürfen jedoch bewilligungsfrei eine Wohnliegenschaft (Hauptwohnung) erwerben, wenn sie diese selbst am Ort des rechtmässigen und tatsächlichen Wohnsitzes bewohnen. The in-flight 2026 consultation (opened 15 April 2026, closes 15 July 2026) proposes to remove this exemption and require cantonal authorisation, plus a two-year resale obligation on the holder if they later leave Switzerland. Consultation only; current rules apply until any new statute enters into force, and realistic earliest entry into force is 2028 or later.

### What changes are proposed under the 15 April 2026 consultation?

On 15 April 2026 the Federal Council opened a public consultation on a preliminary draft revision of Lex Koller. The consultation closes on 15 July 2026. The package proposes: third-country B-permit holders lose the primary-residence exemption and would require cantonal authorisation even for an owner-occupied primary residence at their place of residence; a two-year resale obligation on a third-country B-permit holder who acquires and later leaves Switzerland; tighter cantonal holiday-home quotas; resale of a holiday home from one person abroad to another would require a fresh permit; prohibition on foreign acquisition of commercial property held for letting or leasing (only own-use business premises remain permit-free); new restrictions on listed residential real-estate company shares, regularly traded real-estate investment fund units, and real-estate SICAV units (closing the indirect-acquisition route); and easing for hotel employee accommodation under Motion 22.4413 Schmid, with a two-year resale obligation if the accommodation is no longer needed. Consultation only; current rules apply until any new statute enters into force. Following the consultation closing the Federal Department of Justice and Police will revise the draft, the Federal Council will issue a dispatch to Parliament, and both chambers will debate. A national referendum window applies after parliamentary adoption. Realistic earliest entry into force is 2028 or later; an earlier prior revision attempt was withdrawn after consultation in 2018, so the political outcome is genuinely uncertain. Final enactment unlikely before 2028.

### How do cantonal holiday-home quotas work?

Holiday-home authorisations for persons abroad are charged against a federal annual ceiling of about 1,500 units distributed across cantonal quotas under Annex 1 to the BewG implementing ordinance. Current 2026 indicative allocations: Valais (Wallis) about 330 per year and Graubünden about 290 per year carry the largest quotas; Bern, Vaud, and Ticino receive smaller allocations; Appenzell Ausserrhoden, Uri, Nidwalden, Obwalden, Glarus, Jura and Schaffhausen carry quotas of about 20 each. Several urban cantons including Zurich, Basel-Stadt, Basel-Landschaft, Aargau, Solothurn, and Geneva in practice are not on the Annex 1 list and do not allow holiday-home acquisitions by non-residents at all. Where the quota is exhausted, the application is held over to the next calendar year or refused. Filing in January or February improves the chance of slotting into that year's quota.

### How does the Second Home Act (ZWG) interact with Lex Koller?

The Federal Act on Second Homes (Zweitwohnungsgesetz, ZWG / Loi sur les résidences secondaires / Legge sulle abitazioni secondarie, SR 702, of 20 March 2015, in force 1 January 2016) is a separate regime that blocks new second-home building permits in communes where the second-home share already exceeds 20 percent (Article 6 ZWG). The 20 percent threshold is commune-level, not cantonal. The Federal Office for Spatial Development (ARE) publishes the annual list of communes above the threshold. A Lex Koller authorisation for a new-build holiday home is not enough if the commune is above the 20 percent threshold under ZWG — the building permit will not be issued. Acquisitions of existing pre-2012 second-home stock remain possible. Confirm commune status against the ARE list before signing any contract for a new-build second home.

### Can a foreign person acquire commercial property?

Under current 2026 rules: an own-use establishment is permit-free. A hotel that the foreign buyer operates, a manufacturing plant, or an office occupied by the buyer's business does not require Lex Koller authorisation. A capital-only investment property held for letting or leasing requires authorisation and is generally refused on existing discretionary grounds. The in-flight 2026 consultation proposes a clear prohibition on foreign acquisition of commercial property held for letting or leasing — only own-use business premises would remain permit-free. The same consultation package includes an easing for foreign hotel operators in Switzerland to acquire employee accommodation without permit, with a two-year resale obligation if the accommodation is no longer needed (implementing Motion 22.4413 Schmid).

### Does a dual-citizen need authorisation?

A Swiss citizen is never a person abroad, even if also holding a foreign passport. The Swiss passport is decisive and no Lex Koller authorisation is needed for a property acquisition by a Swiss citizen. Where a person holds both a foreign passport and a Swiss passport, the Swiss passport overrides the foreign nationality for the person-abroad determination.

### What happens if an unauthorised acquisition is discovered?

Unauthorised acquisitions and breach of conditions attached to a cantonal authorisation are criminally sanctioned under the BewG penalty provisions. Sanctions include custodial sentences of up to three years, financial penalties scaled to assets, and fines up to about CHF 50,000. The transaction itself is null and void: the legal act is invalid and the property is subject to forced sale. The Federal Office of Justice has a statutory right to appeal cantonal decisions. Routing a residential acquisition through a Swiss SA or SARL does not bypass Lex Koller — foreign control of the Swiss entity triggers the regime, and nominee or trust acquisitions on behalf of a foreign principal are explicitly caught by Article 5 paragraph 1 letter d BewG.

### Are inherited properties caught?

A person abroad who inherits property by statutory succession from a relative is exempt from the cantonal authorisation requirement. Acquisition by a testamentary disposition that is not statutory succession may still require authorisation depending on the relationship and the property class. Transfers between spouses or registered partners as part of a matrimonial-property split or divorce settlement are exempt in most cantonal practice, but the cantonal authority should be consulted in advance.

### How does the timeline look in practice?

Pre-assessment (Vorbescheid / décision préjudicielle) typically takes 2 to 4 weeks. A standard authorisation decision is targeted at 4 to 8 weeks in many cantons once a complete file is filed, although complex commercial files and quota-saturated holiday-home applications can run 3 to 6 months. Holiday-home applications in high-demand cantons (Valais, Graubünden) where the quota is exhausted are held over to the following calendar year — expect 6 to 12 months in peak years. Notarial recording follows 1 to 4 weeks after authorisation depending on canton and notary workload, and land-register entry follows 1 to 6 weeks after notarial recording. Realistic total window: 2 to 4 months for a routine primary-residence file; 4 to 9 months for a holiday-home file in a quota-tight canton; 6 to 12 months for contested or commercial files.

### Can I appeal a refusal?

Yes. The applicant can contest a refusal through the cantonal appeal authority (typically the cantonal administrative court) and from there to higher courts. The Federal Office of Justice retains a statutory right to appeal cantonal decisions in the other direction. Obtain Swiss legal advice on the cantonal procedural and evidentiary requirements before lodging an appeal — the time limits are short. A refusal is generally based on the statutory grounds in BewG: applications that do not meet the holiday-home tourist-zone or size limits, applications above the cantonal quota for the year, applications by buyers who cannot show the statutory eligibility basis, and applications that conflict with cantonal implementing law.

## Local tips

- Obtain a written non-binding pre-assessment (Vorbescheid / décision préjudicielle) from the cantonal Lex Koller authority before negotiating a purchase agreement — it is standard practice and protects the buyer against an avoidable refusal
- Cantonal authorisation is required for the legal act to be valid: a Swiss notary cannot execute the public deed of sale and the transfer cannot be recorded in the land register without it, and the legal act is null and void if signed without authorisation
- Holiday-home applications in Valais and Graubünden routinely use the full cantonal annual quota in peak years — filing in January or February improves the chance of slotting into that year's quota
- The Federal Office for Spatial Development (ARE) publishes an annual list of communes where the second-home share exceeds 20 percent under ZWG Article 6 — confirm commune status before any new-build or change-of-use plan
- Routing a residential acquisition through a Swiss SA or SARL does not bypass Lex Koller: foreign control of the Swiss entity triggers the regime, and nominee or trust acquisitions on behalf of a foreign principal are explicitly caught
- From 26 January 2026 the Valais cantonal land registry instructs notaries to refuse execution of sale deeds where a foreign buyer does not have a lawful and actual Swiss domicile at signing — confirm domicile timing with the notary before contracting

## Sources

- [Federal Office of Justice (BJ / OFJ / UFG / FOJ)](https://www.bj.admin.ch/bj/en/home/wirtschaft/grundstueckerwerb.html) — accessed 2026-05-18 — _T1_ — Federal Office of Justice page on Lex Koller / ANRA. 'Federal Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA; also known as the Lex Koller)'; 'It generally requires authorisation from the competent cantonal authority'; 'Enforcement of ANRA is therefore primarily a matter for the canton in which the property is located'; 'Authorisation can only be granted on the grounds set out in ANRA and, where applicable, the related cantonal legislation.' The page also states that EU and EFTA nationals with a B or C residence permit and a lawful and actual residence in Switzerland are not persons abroad, and that third-country C-permit holders with actual residence are treated equivalently. The information sheet confirms: Drittstaatsangehörige … dürfen jedoch bewilligungsfrei eine Wohnliegenschaft (Hauptwohnung) erwerben, wenn sie diese selbst am Ort des rechtmässigen und tatsächlichen Wohnsitzes bewohnen. The cantonal authorities contact list PDF was last updated 17 April 2026.
- [Federal Office of Justice (BJ)](https://www.bj.admin.ch/bj/de/home/wirtschaft/gesetzgebung/revision-lex-koller.html) — accessed 2026-05-18 — _T1_ — Federal Office of Justice consultation page Revision Lex Koller. Confirms the public consultation on a preliminary draft revision of Lex Koller opened on 15 April 2026 and closes on 15 July 2026. The package implements accompanying measures decided by the Federal Council on 29 January 2025 following the rejection of the popular initiative No 10-Million-Switzerland (Sustainability Initiative), and implements Motion 22.4413 Schmid on hotel employee accommodation. Consultation only — does not change current law.
- [Federal Council — Press release](https://www.admin.ch/de/newnsb/4mzivVX5Ko4dpap06YtuI) — accessed 2026-05-18 — _T1_ — Federal Council press release Bundesrat will den Grundstückerwerb für Personen im Ausland weiter beschränken (15 April 2026). Confirms consultation period 15 April 2026 to 15 July 2026. Package proposes: third-country B-permit holders lose the owner-occupied primary-residence exemption and would require cantonal authorisation; two-year resale obligation on a B-permit holder who acquires and later leaves Switzerland; tighter cantonal holiday-home quotas; resale of a holiday home from one person abroad to another requires a fresh permit; prohibition on foreign acquisition of commercial property held for letting or leasing (only own-use business premises remain permit-free); restrictions on foreign acquisition of listed residential real-estate company shares, regularly traded real-estate investment fund units, and real-estate SICAV units (closing the indirect-acquisition route); easing for hotel employee accommodation with a two-year resale obligation if the accommodation is no longer needed.
- [Federal Chancellery — fedlex.admin.ch](https://www.fedlex.admin.ch/eli/cc/1984/1148_1148_1148/de) — accessed 2026-05-18 — _T1_ — Federal Act on the Acquisition of Real Estate by Persons Abroad (Bundesgesetz über den Erwerb von Grundstücken durch Personen im Ausland, BewG / Loi fédérale sur l'acquisition d'immeubles par des personnes à l'étranger, LFAIE / Legge federale sull'acquisto di fondi da parte di persone all'estero, LAFE), SR 211.412.41, of 16 December 1983, in force 1 January 1985. Article 2 sets the authorisation requirement; Article 4 defines acquisition; Article 5 defines persons abroad; Article 9 governs the primary-residence exemption.
- [Federal Chancellery — fedlex.admin.ch](https://www.fedlex.admin.ch/eli/cc/2015/886/de) — accessed 2026-05-18 — _T1_ — Federal Act on Second Homes (Zweitwohnungsgesetz, ZWG / Loi sur les résidences secondaires / Legge sulle abitazioni secondarie), SR 702, of 20 March 2015, in force 1 January 2016. Article 6 paragraph 1 prohibits the issuance of new second-home building permits in communes where the second-home share exceeds 20 percent (commune-level, not cantonal).
- [Canton Zurich — Amt für Wirtschaft](https://www.zh.ch/de/wirtschaft-arbeit/grundstueckerwerb-durch-personen-im-ausland.html) — accessed 2026-05-18 — _T1_ — Canton Zurich page Grundstückerwerb durch Personen im Ausland. Confirms the competent Bezirksrat (district council) of the district where the property is located is the first-instance Lex Koller decision authority, with the Amt für Wirtschaft as cantonal coordinator. Contact: Walchestrasse 19, Postfach, 8090 Zürich; phone +41 43 259 30 30.
- [Canton Graubünden — Grundbuchinspektorat und Handelsregister (GIHA)](https://www.gr.ch/DE/institutionen/verwaltung/dvs/giha/lexkoller/Seiten/grundstueckerwerb.aspx) — accessed 2026-05-18 — _T1_ — Canton Graubünden page on Lex Koller. Confirms the Grundbuchinspektorat und Handelsregister (GIHA) in Chur as the cantonal Lex Koller authority. The canton receives an annual federally assigned holiday-home contingent (about 290 units per year on current allocations).
- [Canton Geneva — Département des institutions et du numérique (DIN)](https://www.ge.ch/acquisition-biens-immobiliers-personnes-etranger) — accessed 2026-05-18 — _T1_ — Canton Geneva page Acquisition de bien immobilier par des personnes à l'étranger. Confirms the Département des institutions et du numérique (DIN), Direction juridique, as the competent cantonal authority. Address: Rue de l'Hôtel-de-Ville 14, Case postale 3952, 1211 Genève 3.
- [Federal Office for Spatial Development (ARE)](https://www.are.admin.ch/are/de/home/raumentwicklung-und-raumplanung/raumplanungsrecht/zweitwohnungen.html) — accessed 2026-05-18 — _T1_ — Federal Office for Spatial Development (ARE) page on second homes (Zweitwohnungen). ARE is the federal lead for the Second Home Act (ZWG, SR 702, in force 1 January 2016). ARE publishes the annual list of communes where the second-home share exceeds the 20 percent threshold under ZWG Article 6 (commune-level, not cantonal).

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Verification pending — see the canonical page for the latest trust state.
Canonical: https://publicservices.guide/switzerland/lex-koller-foreign-buyer-permit-and-second-home-restriction/