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

Schwyz offers lump-sum taxation with a cantonal minimum base of CHF 600,000, and taxable wealth is set at least at 20 times the base. It levies neither inheritance nor gift tax, which makes it a natural candidate for families thinking about succession.

Key facts

Schwyz at a glance

Schwyz is one of the founding cantons of the Swiss Confederation and gave the country its name. It has two quite different faces. In the north, the Höfe and March districts sit on the southern shore of Lake Zurich, close to the city and its airport. In the south, the town of Schwyz, Brunnen and the mountains around the Mythen look onto Lake Lucerne. Einsiedeln and its Benedictine abbey sit in between, and the Hoch-Ybrig and Stoos areas offer skiing close to home. Daily life is in German, and the canton keeps a strong local identity rooted in its history.

Lump-sum taxation in Schwyz

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 600,000. For wealth tax, taxable wealth is set at least at 20 times the base, and Schwyz applies a flat wealth-tax rate. The seven-times-rent test matters on the Lake Zurich shore, where rental values can be high. The control calculation on Swiss-source and treaty-relieved income applies as everywhere, and federal tax is calculated separately on at least CHF 435,000.

See lump-sum taxation by canton for how this compares with Zug and Lucerne.

Inheritance and gift tax

Schwyz levies neither inheritance tax nor gift tax, for any heir. Obwalden is in the same position. Note that movable assets are taxed in the canton of last domicile, but real estate is taxed where it lies, so property held in another canton may still be taxed there. Our inheritance and gift tax guide covers the wider picture.

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 Schwyz; the canton decides case by case.

Property

Schwyz levies no real property transfer tax; buyers pay land-register and notary fees. EU/EFTA nationals living in Switzerland and C-permit holders buy freely, and a non-EU B-permit holder can buy a main home where they actually live. A 2026 consultation proposes stricter rules for non-EU buyers; it is not law yet. See buying property and Lex Koller.

Living in Schwyz

People who want Zurich within easy reach usually look at Wollerau, Freienbach, Pfäffikon and Feusisberg above Lake Zurich. Those after a quieter lake-and-mountain life look at Küssnacht, Brunnen or Gersau on Lake Lucerne. The public schools teach in German; international schools in Zurich, Zug and Lucerne are within reach. For a comparison across cantons, see the best cantons for wealthy families.

How we help

We can compare Schwyz with its neighbours on your actual 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.