Country guide
Buying property in Switzerland as a foreigner
Rules last checked 30 October 2026 · 10 official sources · Education, not financial, tax, legal or immigration advice.
A foreign national living lawfully in Switzerland needs no authorisation to buy a main home, and business premises are exempt. A foreign national living abroad generally needs authorisation from the cantonal authority.
What are you doing with Switzerland?
Returns after tax, what is withheld, and the way out.
Switzerland levies a 0 percent federal property transfer tax, while individual cantons and communes levy cantonal transfer taxes, notarisation fees, and land registry fees. Details
An owner of property in Switzerland pays annual cantonal and communal wealth taxes and, in cantons that levy it, an annual immovable property tax. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Not confirmed yet
Lending to a buyer living abroad is limited in many countries and the loan to value limit can be lower.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Answered below
On 28 September 2025 voters approved the reform of home ownership taxation, which abolishes the imputed rental value (Eigenmietwert). The Federal Council still decides when the law takes effect.
Whether a purchase gives a right to live there, and what living there costs in tax.
Buying property in Switzerland does not grant a residence permit, as residence permits are issued separately by cantonal migration authorities and the State Secretariat for Migration. Details
A foreign national living lawfully in Switzerland needs no authorisation to buy a main home, and business premises are exempt. Details
Switzerland levies a 0 percent federal property transfer tax, while individual cantons and communes levy cantonal transfer taxes, notarisation fees, and land registry fees. Details
An owner of property in Switzerland pays annual cantonal and communal wealth taxes and, in cantons that levy it, an annual immovable property tax. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
Buying property in Switzerland does not grant a residence permit, as residence permits are issued separately by cantonal migration authorities and the State Secretariat for Migration.
- What happens if I die, or the family inherits?Answered below
Inheritance and gift taxes are governed at cantonal level under cantonal tax laws.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Answered below
On 28 September 2025 voters approved the reform of home ownership taxation, which abolishes the imputed rental value (Eigenmietwert). The Federal Council still decides when the law takes effect.
Part year stays, the yearly bill, and what the family inherits.
A foreign national living lawfully in Switzerland needs no authorisation to buy a main home, and business premises are exempt. Details
An owner of property in Switzerland pays annual cantonal and communal wealth taxes and, in cantons that levy it, an annual immovable property tax. Details
Buying property in Switzerland does not grant a residence permit, as residence permits are issued separately by cantonal migration authorities and the State Secretariat for Migration. Details
Switzerland levies a 0 percent federal property transfer tax, while individual cantons and communes levy cantonal transfer taxes, notarisation fees, and land registry fees. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
Buying property in Switzerland does not grant a residence permit, as residence permits are issued separately by cantonal migration authorities and the State Secretariat for Migration.
- What happens if I die, or the family inherits?Answered below
Inheritance and gift taxes are governed at cantonal level under cantonal tax laws.
- What is owed every year, even if the home sits empty?Answered below
An owner of property in Switzerland pays annual cantonal and communal wealth taxes and, in cantons that levy it, an annual immovable property tax.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
An owner of property in Switzerland pays annual cantonal and communal wealth taxes and, in cantons that levy it, an annual immovable property tax. Details
Switzerland levies a 0 percent federal property transfer tax, while individual cantons and communes levy cantonal transfer taxes, notarisation fees, and land registry fees. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Answered below
Inheritance and gift taxes are governed at cantonal level under cantonal tax laws.
- What happens when I sell?Answered below
Switzerland does not tax private real estate capital gains at the federal level, but every canton levies a cantonal real estate capital gains tax with rates that decrease with longer holding periods and surcharges for short holding periods.
- What is changing soon?Answered below
On 28 September 2025 voters approved the reform of home ownership taxation, which abolishes the imputed rental value (Eigenmietwert). The Federal Council still decides when the law takes effect.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions | Applies |
|---|---|---|---|---|
| Citizens of Switzerland | Any property | Open | The Federal Act on the Acquisition of Immovable Property in Switzerland by Foreign Non Residents (ANRA, SR 211.412.41) restricts only foreign non residents and does not restrict Swiss nationals. | from 31 December 1984 |
| Everyone else (not Switzerland), living there | residential | Open | Under Article 2 paragraph 2 letter b ANRA, a foreign national who is a natural person does not require Lex Koller authorisation to acquire a main home at the place of that person's lawful and actual residence in Switzerland. | from 31 December 1984 |
| Everyone else (not Switzerland), living elsewhere | commercial | Open | Under Article 2 paragraph 2 letter a and paragraph 3 ANRA, foreign non residents do not require authorisation to acquire business premises and, in exceptional cases, residential properties acquired as part of business premises. | |
| Everyone else (not Switzerland), living elsewhere | residential | Approval needed | Under Article 2 paragraph 1 ANRA, foreign non residents may in principle only acquire property in Switzerland with the authorisation of the competent cantonal authority. | from 31 December 1984 |
What it costs to buy
Federal property transfer tax (Handaenderungssteuer)
- Rate
0 percent. The Swiss Confederation levies no federal transfer tax on the transfer of real estate.
Cantonal and communal property transfer taxes and land registry fees
- Rate
Levied at cantonal and communal level according to cantonal tariffs.
Property transfer tax, canton of Zurich
- Rate
None: since 1 January 2005 transfers of Zurich real estate are no longer subject to a property transfer tax. Notary and land registry fees are charged separately and were not read.
Property transfer tax, canton of Bern
- Rate
- 1.8% of the purchase price.
- Where the buyer uses the property as the main residence, the first CHF 800,000 of the price can under certain conditions be exempted.
- The land registry office assesses the tax.
- Check
Check it is still current. The date of the law is not confirmed.
Property transfer tax (droit de mutation), canton of Vaud
- Rate
- The cantonal rate is a fixed 2.2% of the market value.
- The commune may add up to CHF 0.50 per franc of cantonal tax, which is 1.1%, so the usual total is 3.3%.
- The acquirer pays unless the contract says otherwise, and the parties must deposit the duty with a notary.
- Check
Check it is still current. The date of the law is not confirmed.
What if the price is…?
- Property transfer tax, Zurich (a banded scale)CHF 0
Duties and fees under the rules shownCHF 0
- Since 1 January 2005 Zurich charges no property transfer tax. Notary and land registry fees are not included, and a foreign buyer may also need a permit under the Lex Koller rules.
Only duties stated for a foreign buyer of a home are counted: flat rates, flat fees and the standard banded scale shown. Reliefs, exemptions and the buyer's own circumstances can change the result. A planning figure, not a quote: legal fees, agent fees and local taxes are extra.
What an owner pays each year
Cantonal and communal wealth tax (Vermoegenssteuer) and immovable property tax (Liegenschaftssteuer)
- Rate
Levied annually by the cantons and communes under cantonal tax schedules.
What if I own it and let it out?
Yearly taxes on owning
- Property tax (impot foncier), VaudCHF 750Charged on the tax estimate (estimation fiscale) of the property, not its price. The canton of Vaud levies 1.5 per mille of the tax estimate of the property each year. Other cantons differ, and wealth tax and the rental value are not included.
Total under the rules shown (a year)CHF 750
A planning figure under the rules shown, not advice. Rates set by councils, reliefs, treaties and the owner's own circumstances can change it, and income tax on rent is usually settled on a return.
Selling
Tax on a sale
- Owner living elsewhere
At the federal level, capital gains from selling private immovable property (Privatvermoegen) are exempt from direct federal tax, whereas gains from commercial immovable property (Geschaeftsvermoegen) are subject to direct federal tax under Articles 16, 18, 20, and 21 of the Federal Direct Tax Act. Every canton levies a real estate capital gains tax (Grundstueckgewinnsteuer) on private real estate gains (sale proceeds minus acquisition price and value enhancing expenditures) under either the monistic system or the dualistic system, with surcharges for short holding periods and rate reductions for long holding periods.
- Exemptions
Cantons provide tax deferral (Ersatzbeschaffung) when a seller reinvests proceeds from an owner occupied main home into a replacement main home.
Inheritance and gifts
Inheritance and gift tax
- Summary
Inheritance and gift taxes are governed at cantonal level under cantonal tax laws.
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in Switzerland.
Residence through property
Residence permit and property ownership
- Threshold
Residence permits are governed separately by the State Secretariat for Migration (SEM) and cantonal migration authorities; holding a valid residence permit allows a foreign resident to buy a main home without Lex Koller authorisation, rather than property purchase granting residence.
- Status
closed
What is changing
- On 28 September 2025 voters approved the reform of home ownership taxation, which abolishes the imputed rental value (Eigenmietwert). The Federal Council still decides when the law takes effect.
- On 15 April 2026 the Federal Council opened a consultation, to 15 July 2026, on a stricter Lex Koller. Nationals of states outside the EU and EFTA would need a permit to buy a main home and would have to sell within two years of moving away, the cantonal permit quotas for holiday homes and aparthotel units would be cut, and a resale of a holiday home between persons abroad would use the quota. It is a proposal: the rules in force today are unchanged until Parliament decides.
Questions people ask
Does a foreign buyer living abroad need permission to buy property in Switzerland?
Generally yes. Foreign non residents may in principle only acquire property in Switzerland with the authorisation of the competent cantonal authority (Article 2 paragraph 1 ANRA). A main home at the place of lawful residence and business premises are exempt.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- Current 2026 cantonal transfer tax rates, notary fee schedules, annual wealth tax rates, and immovable property tax rates across each of the 26 cantons could not be confirmed from an official source yet.
- The specific federal and cantonal income tax rates and filing deadlines for rental income earned by a non resident owner could not be confirmed from an official source yet.
- Cantonal inheritance and gift tax rates for non resident disponers or heirs across individual cantons could not be confirmed from an official source yet.
- Local mortgage lending availability and loan to value limits for foreign non resident buyers could not be confirmed from an official source yet.
- Statutory provisions published only on the client side rendered fedlex.admin.ch platform (including the 1,500 annual federal holiday home permit ceiling in Article 9 ANRO, the 2 year resale requirement for non qualifying foreign heirs in Article 8 paragraph 2 ANRA, and the 25 percent beneficial ownership transparency register threshold in SR 2026 323) could not be confirmed without JavaScript rendering.
- The limits on a holiday home (one per family, size caps) and the list of EU and EFTA states for the commuter exception could not be confirmed from an official source yet.
Sources
Official pages these figures come from (10)
See what this does to your own numbers
Add a property in Switzerland next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.