Work and residence permits

has gained, in this area, considerable experience by supporting foreign customers who need a residence / domicile permit 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.

Co.Re.Co. offers advice to those people who want to move their residence/domicile in Canton Ticino (Switzerland), looking after all the necessary aspects of obtaining both ordinary Permit B (existence of a employment contract in accordance with minimum wages, rental agreement etc.) and Permit B lump sum / 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.

Finally, it should be noted that with the decision of April 24th 2013, the Federal Council established to apply, with effect from June 1st 2013, a safeguard clause that provides for the quota for residence permits B (lasting five years) for the countries of the European Union 17.

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

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 (but there are substantial tax differences between the border-worker who lives in an Italian city in the border zone of 20 km and the border-worker who lives in an Italian city out of the border zone of 20 km). in order to obtain the G Permit the border-worker must practice dependent or independent profit activity in Switzerland, without moving his residence.

It’s settlement’s permit.

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.

 

It is domicile’s permit. It’s issued to the UE/AELS citizen who stays at least 10 years in Switzerland with a permit B.

The citizens of the first 15 countries  with which Switzerland has concluded free persons movement’s agreement and AELS citizens could obtain this permit even after 5 years of residence in Switzerland.

 

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.

 

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.

 

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.

 

As a rule, the permit’s validity is 5 years and it could be extend.

.

The permit has open - ended validity

and there is a 5 years time-limit control.

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