Moving to Bern: residence & lump-sum tax (2026)

The canton of Bern kept lump-sum taxation with a cantonal minimum base of CHF 400,000, and it treats wealth in an unusual way: lump-sum taxpayers pay wealth tax only on real estate located in the canton. Bern is also home to Gstaad and the Bernese Oberland, which is why many families look at it first for alpine living.

Key facts

Bern at a glance

The canton stretches from the Jura in the north, through the Mittelland and the federal city of Bern, to the Bernese Oberland in the south. The Oberland includes Lake Thun and Lake Brienz, Interlaken, Grindelwald, Wengen, Mürren and, in the west, the Saanenland around Gstaad. Bern is bilingual: mostly German, with French spoken in the Bernese Jura, and Biel/Bienne is officially bilingual.

The city of Bern is the seat of the federal government and is well connected by rail to Zurich, Basel, Lausanne and Geneva.

Lump-sum taxation in Bern

The federal conditions apply: no Swiss nationality, first-time Swiss tax residence or a return after ten years, and no work in Switzerland for either spouse.

Bern is one of the cantons that kept the lump sum but tightened it. The cantonal base is at least CHF 400,000. Wealth tax is levied only on real estate in the canton, rather than on a multiple of the base as in most cantons. The seven-times-rent test matters in Gstaad, where rental values can be high, and the control calculation on Swiss-source and treaty-relieved income applies as everywhere. Federal tax is calculated separately on at least CHF 435,000.

Bern's tax administration publishes guidance on binding advance rulings, which is the usual way to agree a lump sum before moving; see getting a tax ruling before moving. To compare cantons, read lump-sum taxation by canton.

Residence permits

EU/EFTA nationals who do not work can settle with sufficient means and health insurance. Non-EU nationals who will not work can apply as retirees (55 or over, with special ties to Switzerland and sufficient means) or on grounds of important fiscal interest. Both routes are discretionary and need SEM approval. We have not found an official published threshold for Bern; the canton decides case by case.

Inheritance and gift tax

Spouses, registered partners and direct descendants are exempt from inheritance and gift tax in Bern.

Property: Gstaad and the Oberland

Once you live in Switzerland on an EU/EFTA permit or a C permit, you buy freely, and a non-EU B-permit holder can buy a main home where they actually live. Non-residents buying a holiday home need a Lex Koller authorisation from the canton's quota, normally within 200 m² of living space and 1,000 m² of land. In communes where second homes already exceed 20%, new ones cannot be approved, apart from exceptions. Bern levies a property transfer tax; confirm the current rate with the notary. A 2026 consultation proposes tighter rules; it is a proposal, not law. See holiday homes in the Alps.

Living in Bern

Families drawn to the mountains usually look at Gstaad, Saanen and Schönried, or at the Lake Thun shore around Hilterfingen and Oberhofen. Those who prefer a city choose Bern itself or its surroundings such as Muri. Public schooling is in German or French depending on the area, and boarding and international schools exist in the region. The best cantons for wealthy families compares Bern with other options, including neighbouring Vaud.

How we help

We can check how Bern's real-estate-only wealth rule fits your situation, prepare the ruling request and coordinate the permit and any purchase. Start with our eligibility check.

This page is general information as of 30 September 2026; your own situation needs a tax ruling and individual advice.