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

Fribourg offers lump-sum taxation with a cantonal minimum base of CHF 250,000, with taxable wealth set at least at four times that base. It is a bilingual canton between Bern and Lake Geneva, quieter and more rural than its neighbours.

Key facts

Fribourg at a glance

Fribourg sits on the language border. The capital, Fribourg/Freiburg, is a medieval university town on the Sarine/Saane river. To the south, the Gruyère region around Bulle and Gruyères rises into the pre-Alps; to the north, the Lake Murten area and the southern shore of Lake Neuchâtel are flatter and open. French is the majority language, German is spoken mainly in the east and north, and many people move easily between the two.

Bern is close by train, and Lausanne and Lake Geneva are within reach by motorway. The Gruyère is known for its cheese and pre-Alpine pastures below the Moléson, and the Schwarzsee/Lac Noir is a local favourite for walking in summer and skiing in winter.

Lump-sum taxation in Fribourg

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

The cantonal base is at least CHF 250,000, a figure set by the Conseil d'État. For wealth tax, taxable wealth is set at least at four times the base. The seven-times-rent test and the control calculation on Swiss-source and treaty-relieved income apply as everywhere. Federal tax is calculated separately on at least CHF 435,000 for 2026, so the lower cantonal minimum does not lower the federal floor.

Published minimums are a starting point; the figure for your file is agreed with the canton. See lump-sum taxation by canton and how the lump-sum tax is calculated.

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 Fribourg.

Inheritance and gift tax

Spouses, registered partners and direct descendants are exempt from inheritance and gift tax in Fribourg. Real estate is taxed where it lies, movable assets in the canton of last domicile.

Property

EU/EFTA nationals living in Switzerland and C-permit holders buy freely; a non-EU B-permit holder can buy a main home where they actually live, without a Lex Koller permit. Fribourg levies a property transfer tax, and communes may add to it, so confirm the current rate with the notary. A 2026 consultation proposes stricter rules for non-EU buyers; it is a proposal, not law. See buying property and Lex Koller.

Living in Fribourg

People who want space and a country house often look at the Gruyère or the lakeside villages around Murten. Those who want a town choose Fribourg itself or Villars-sur-Glâne. The public system teaches in French or German, which can be an advantage for children who will grow up bilingual. Families comparing the Lake Geneva cantons may also read Geneva or Vaud and the best cantons for wealthy families.

How we help

We can compare Fribourg with its neighbours on your own figures, prepare the lump-sum file and coordinate the permit. 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.