What changed in Switzerland

Selling crypto as a private investor is tax-free, with no holding-period requirement on the exemption itself

Crypto tax and legal status

Lump-sum taxation is Switzerland's functional answer to non-dom and flat-tax regimes, but it is expensive and canton-dependent

Personal income tax

Annual declaration is required now, and cross-border crypto reporting is tightening

Crypto tax and legal status

No special exit or deemed-disposal charge applies to crypto specifically either

Crypto tax and legal status

Pure payment tokens sit outside VAT and stamp duty, but utility and asset-like tokens have genuine edge cases

Crypto tax and legal status

Staking, lending, airdrops and mining are taxed as income when received, separately from the capital gains question

Crypto tax and legal status

Crypto counts as wealth-tax assets, valued at year-end market price and declared annually

Crypto tax and legal status

Active trading risks reclassification as a professional dealer, which turns tax-free gains into taxed income plus social contributions

Crypto tax and legal status

The DLT Act gives crypto real legal infrastructure, including bankruptcy protection for your holdings

Crypto tax and legal status

Crypto is legal, well regulated and treated as a private asset, not legal tender

Crypto tax and legal status

Bringing family is straightforward on EU/EFTA free movement, and stricter with more paperwork otherwise

Local registrations

Commune registration within about 14 days is the switch that turns on your permit, insurance clock and tax status

Local registrations

The first-pillar AHV pension contribution is mandatory for every resident, working or not, and can be expensive for a wealthy non-working mover

Pension

Compulsory health insurance must be bought within 3 months of registering, and it is not employer-subsidised

Healthcare coverage

A narrow deduction may exist for posted expat employees, but its current status was not confirmed

Personal income tax

Whether to redomicile your existing company into Switzerland or just start fresh is genuinely case-specific

Moving your company

Keep running your foreign company from Switzerland and you risk dragging its tax residency here with you

Moving your company

Incorporating in Switzerland needs real capital and a Swiss-resident signatory, and it is only required for the entrepreneur residency route

Moving your company

Switzerland has no exit tax if you ever leave again, wealth tax simply stops

Leaving home: exit tax and ties

There is no tax charge just for establishing Swiss residency

Leaving home: exit tax and ties

Switzerland has no federal wealth or inheritance tax, but cantonal versions of both are real and ongoing

Leaving home: exit tax and ties

Switzerland has allowed dual citizenship without restriction since 1992

Permanent residency and citizenship

Naturalisation needs 10 years total residence, a C permit, and language and civics tests, there is no shortcut

Permanent residency and citizenship

The C permit, permanent settlement, takes 5 or 10 years depending on your nationality

Permanent residency and citizenship

Outside employment, third-country residency runs through retiree status or the lump-sum tax deal, both discretionary

Residency routes

Third-country employment residency runs through a hard annual quota and a labour market test

Residency routes

EU and EFTA-linked citizens have the easiest residency path in Europe

Residency routes

Insurance expectations change hard the moment you cross into residency

Healthcare coverage

No confirmed agreement with your home country means this needs an active check, not an assumption

Social security

A bilateral agreement can keep you on your home social security instead of Switzerland's

Social security

EU and EFTA coordination decides where you are insured, with two useful escape hatches

Social security

Signing contracts or managing the business from Switzerland creates real tax residency risk for the employer

Permanent establishment risk

Permanent establishment risk looks low for an ordinary remote employee

Permanent establishment risk

A tax treaty protects you if both countries ever claim taxing rights

Personal income tax

Once resident, tax at source (Quellensteuer) applies until you hold a C permit

Personal income tax

Short stays with no Swiss-source income mean no Swiss income tax

Personal income tax

Even without working, 90 days makes you a resident, and local ties can override the day count entirely

Tax residency

30 days of working from Switzerland makes you a Swiss tax resident, not 90 or 183

Tax residency

Under 30 days of remote work keeps you a non-resident

Tax residency

Serving Swiss clients or taking up Swiss employment without a permit is unambiguously not allowed

Right to work

Swiss law defines gainful activity by where you sit, not who pays you, and that is the whole trap

Right to work

Past 90 days on a short-stay status, you are overstaying and working without authorisation

Immigration and visa

Your nationality needs a Schengen visa arranged before travel, and there is no digital nomad visa to apply for instead

Immigration and visa

Visa-free Schengen entry covers stays up to 90 days

Immigration and visa

EU and EFTA-adjacent EEA citizens have free movement into Switzerland

Immigration and visa