Residence permit for high-net-worth non-EU/EFTA individuals who agree to pay a fixed annual lump-sum tax to a Swiss canton, without engaging in gainful employment in Switzerland.
Estimated Cost
$290,000
Processing Time
~4 months
Validity
12 months
Often informally called the 'Swiss Golden Visa,' this is not a formal investment visa but a discretionary residence and taxation arrangement. Eligible individuals pay a lump-sum tax calculated on their worldwide living expenses rather than actual income. The federal minimum tax base is CHF 434,700 (~$487,000 USD) as of 2025. Beneficiaries cannot work in Switzerland but may manage foreign investments. Available in 21 of 26 cantons (Zurich, Basel-Stadt, Basel-Land, Schaffhausen, and Appenzell Ausserrhoden do not participate).
Average: 4 months
Path to Residency
Path to Citizenship
~12 years
Foreign nationality*
Must be a foreign national entering Swiss tax residence for the first time, or returning after a 10-year absence.
No gainful employment in Switzerland*
Cannot work for a Swiss employer or run a Swiss-based business. Managing foreign investments is permitted.
Annual lump-sum tax commitment*
Federal minimum tax base CHF 434,700 (~$487,000 USD); actual tax varies by canton, typically CHF 250,000–1,000,000+ per year.
Residence in participating canton*
Must establish primary residence in one of 21 participating cantons.
Primary residence commitment (183 days+)*
Must spend at least 183 days per year in Switzerland.
Cantonal approval*
Canton must determine the arrangement is in its fiscal interest.
| Fee | Amount | Type |
|---|---|---|
| National D visa | $107 | One-time |
| Cantonal permit fee | $400 | Recurring |
| Annual lump-sum tax | $280,000 | Recurring |
| Legal/tax advisory fees(optional) | $25,000 | One-time |
| Estimated Total | $290,000 |