Residence, domicile and citizenship in Switzerland
How to obtain residence permit in Switzerland?
For European citizens it is possible to request and obtain (if the conditions are done) one of the following residence permits in Switzerland:
A) residence permit with gainful activity (initially residence permit "B" and after 5 years residence permit "C");
B) residence permit without gainful activity (initially residence permit "B" and after 5 years residence permit "C");
C) Globalist residence permit / lump sum taxation (based on expenditure) for wealthy people (with a minimum expenditure / income in Canton Ticino of 400.000 CHF on which to calculate the taxes due).
For the residence permit with gainful activity (option A specified above) it is necessary to have a home (rented or owned) and a job (as an employee or self-employed) which guarantees enought economic income to be able to live in Switzerland (calculated on the basis of a specific table).
For the residence permit without gainful employment (option B specified above) it is necessary to have a home (rented or owned) and enought economic income (income such as dividends, rents received from leases, income from foreign work, etc.) being able to live in Switzerland (calculated on the basis of a specific table).
For the residence permit as a globalist (option C specified above) it is necessary to have a residence (rented or owned) and undersign an agreement with the competent taxation office with which the applicant's annual expenditure has been fixed.
For Extra UE citizens it is possible to request and obtain (if the conditions are done) one of the following residence permits in Switzerland:
A) residence permit with gainful activity (initially residence permit "B" and after 5 years residence permit "C") (for Extra UE citizens there are more restrictions than an UE citizens to obtain this type of permit, as for example there is an annual maximum number of permits that are released etc.);
B) Globalist residence permit / lump sum taxation (based on expenditure) for wealthy people (with a minimum expenditure / income in Canton Ticino of 700.000 CHF on which to calculate the taxes due); for this type of permit there is not an annual maximum number of permits that are released.
Ceruti Law Firm has gained, in this area, considerable experience by supporting foreign customers who need a residence / domicile permit and VISA in Switzerland (Canton Ticino) or who want a work permit in Switzerland.
Such as for companies, even for natural people, transferring the residence/domicile in Switzerland (Canton Ticino) allows to be subjected to a more convenient taxation than the most European Countries and, at the same time, to benefit from efficient and “people oriented” services, without bureaucratic complications.
Ceruti Law Firm offers advice to those people who want to move their residence / domicile in Canton Ticino (Switzerland) and request Switzerland VISA, looking to obtain an ordinary Permit B (existence of a employment contract in accordance with minimum wages, rental agreement etc.), a Permit B without gainful activity and Permit B residence lump sum taxation / globalist (calculated on the expenditure for accommodation, food and necessary expenses). To obtain the Permit B involves, itself, the Swiss residence transfer both to civil and taxing purpose; in fact, for example, an UE citizen who has a Permit B, will be enrolled to the Citizens Control Register of the Swiss City where he resides, he can buy a house, land or another property in Switzerland (without Swiss law restrictions on fund buying by foreign people living in foreign countries), he can be sole director of a Swiss Company, etc.
In order to obtain the ordinary Permit B it is necessary to demonstrate to the competent Foreign Office, to have a minimum income from work (the parameters change depending on whether permission is required from a single person, a married person or a married person with children); for example, a single person without children must have a minimum income of 3.000 CHF gross per month, instead a married couple must have a total annual income of at least 50.000 CHF gross (over 10.000 CHF for each child). The minimum income specified above can come both from employment (demonstrable with an employment contract) or from self-employment/independent work.
An European citizen can work in Switzerland, maintaining the residence in his original Country, after obtaining the work permit G (bordering). On this point, we specified that, following the agreements on the free movement between Switzerland and the European Union, the work permit G is automatically granted by presenting a contract of employment with a Swiss company. We also point out that it is possible to obtain the work permit G, as long as you resides outside the border area (20 Km from Switzerland); however there is an important fiscal difference between the border who resides, for example, in an Italian border municipality (in the border area within 20 km from the Swiss border) and the border who resides outside the border area of 20 km from Swiss border; in the first case, in fact, the border will be taxed at source in Switzerland and he will not have to declare his income earned in Switzerland; instead in the second case, the border will be obliged to declare in Italy his foreign income, remaining subject to the Italian taxation: in the calculation of foreign income should be considered the gross salary earned in Switzerland, net of social security contributions and minus a deductible of 6.700 Euro.
Shown below, in schematic way, the main residence/domicile and work permits with their primary characteristics:
PERMIT G |
PERMIT B |
PERMIT C |
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IN GENERAL |
It’s border-worker’s permit. As a result of bilateral agreements between Switzerland and UE, a border-worker is also who, practicing a profit activity in Switzerland, resides in a UE city out of 20km from the border zone. |
It is issued to UE/AELS citizens who move their residence in Switzerland to practise a profit activity or just to stay there (B Permit lump sum / globalist without a profit activity). B Permit (ordinary or lump sum / globalist) allow to be, to all intents and purposes, taxing and legally Swiss resident.
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It is domicile’s permit. It’s issued to the UE/AELS citizen who stays at least 5 years in Switzerland with a permit B.
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DEPENDENT PROFIT ACTIVITY |
The permit is issued to those who have an employment contract undersigned with a Swiss employer. |
The Permit is issued to the employee who has both a fixed term contract of a minimum of one year or a open-ended contract (with the respect of a minimum pay) and an house (leased, with leasing agreement or in fee) in Switzerland. |
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INDEPENDENT PROFIT ACTIVITY |
The permit is issued to the employee who prove that his work is effective and durable done. |
The permit is issued to the employee who prove both that his work is effective and durable done and that he has an house (leased, with leasing agreement or in fee) in Switzerland. |
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VALIDITY |
The permit’s validity of the employee who practises a dependent profit activity depends on the employment contract’s life span. The permit’s validity will be 5 years, if the employee has a open-ended contract or if the permit is issued to those who practise an independent profit activity.
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As a rule, the permit’s validity is 5 years and it could be extend.
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The permit has open - ended validity and there is a 5 years time-limit control. |
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