Do you need my client's name to give a first view?

No. A profile is enough for a first assessment: nationality, current country of residence, family members moving, whether anyone will work in Switzerland, timing and the cantons considered. Names come later, when you and your client are ready.

Will you contact my client directly?

Only once you agree, and in the way you prefer, for example a joint call. We do not market to clients who are introduced to us.

Do you take over the banking or investment mandate?

No. We work on the Swiss side of the move: permit, taxation and tax ruling, canton choice, property checks and settling in. Banking, investment and wealth management, and advice in the client's current country, stay with you and the client's other advisers.

Can every client use Swiss lump-sum taxation?

No. The client must not be Swiss, must become fully taxable in Switzerland for the first time or after at least ten years abroad, and must not work in Switzerland. Both spouses must meet these conditions, and Zurich, Schaffhausen, Appenzell Ausserrhoden and Basel-Stadt have abolished the regime, with Basel-Landschaft allowing it only for the arrival tax year.

Does buying a Swiss property give a client a residence permit?

No. Owning property in Switzerland gives no right to a residence permit. The permit route has to be settled on its own terms, and the purchase itself may need a Lex Koller check.

Referring a client to Switzerland: what we handle and what stays with you

When you introduce a client to us, we take on the Swiss side of the move: the residence permit, the tax set-up and ruling, the choice of canton, property checks and the first months in a new home. The client relationship, the banking and investment mandate, and advice in the client's current country stay with you. You can start with an anonymous profile, and we contact your client only once you agree.

Key facts (as of September 2026)

Point	What applies
First assessment	A profile is enough; no client name is needed
Client contact	Only with your agreement, in the way you prefer
Non-EU permits without work	Discretionary; the canton decides and SEM approval is mandatory
Lump-sum taxation, federal	Minimum base CHF 435,000 for tax year 2026, not available with gainful activity in Switzerland
Tax ruling	A written advance assessment by the cantonal tax authority on concrete facts
Property	Owning Swiss property gives no right to a residence permit
Health insurance	Compulsory within 3 months of registering with the commune

How an introduction works

Most introductions follow the same four steps.

An anonymous first conversation. You tell us the profile, not the name. From that we can say whether a Swiss move looks realistic, which permit route is likely and which cantons fit.
A written scope. Before any work starts, we set out what we will handle and what stays with you and the client's other advisers. Nobody should have to guess who is doing what.
Meeting the client, with you if you wish. We contact your client only once you agree. Many advisers prefer a first joint call, so the client hears the plan with the people they already trust.
Updates to you along the way. You hear from us at the steps that matter: file submitted, ruling received, permit decision, arrival.

What we handle and what stays with you

The table below is the starting point for the written scope. It is adjusted to each client, but the principle stays the same: we work on Switzerland, you keep your mandate.

Workstream	We handle	Stays with you (and the client's other advisers)
Residence permit	Route assessment, file preparation, contact with the cantonal migration office	Confirming facts about the client's history and means
Swiss taxation	Lump-sum or ordinary taxation, preparing the tax ruling request	Tax advice in the client's current country, including exit planning
Canton and commune	Comparing cantons on tax, lifestyle and practice	Input on the client's priorities
Property	Home search and Lex Koller checks for a purchase	Financing and wealth structuring outside Switzerland
Settling in	Registration, health insurance, schools, introductions to Swiss banks for day-to-day accounts	Banking, investment and wealth management mandates
After the move	Swiss tax returns, if the client wishes	Structures, trusts and estate planning outside Switzerland

The client relationship stays with you throughout. We do not market to introduced clients, and we do not pitch services that sit in your mandate.

Discretion, in practice

Discretion is the reason many advisers hesitate to introduce anyone. So we keep it simple.

Anonymous first. A profile is enough for a first view. Names come later.
No direct contact without your agreement. We reach the client when you say so, through the channel you choose.
One Swiss point of contact. A single person coordinates the Swiss side and keeps you informed, so you are never the last to know.

Working with the client's existing advisers

A Swiss move touches several advisers at once: the private banker, the lawyer or notary at home, the tax adviser handling the departure, sometimes a trustee. Our work depends on theirs, and the order of steps matters.

In practice we agree early on who confirms which facts. The Swiss tax ruling, for example, is only as good as the facts it is based on: it assesses a concrete situation that is about to happen, and it binds the authority for those facts and as long as the law has not changed. If the home-country adviser is still deciding how assets will be held or when a sale will close, we wait for that answer before the ruling request goes in.

We share drafts of the Swiss documents that describe the client's situation with you before they are filed, if you and the client wish. That way nothing reaches a Swiss authority that contradicts what is happening on your side.

What helps a first assessment

You do not need to share a name, an account statement or a passport copy to get a useful first view. These points are enough:

Nationality of each person moving, including any Swiss or dual nationality (a Swiss dual national cannot use lump-sum taxation).
Current country of residence, and whether the client has lived in Switzerland before and when.
Age band (for non-EU clients, the retiree route starts at 55).
Work plans: will anyone work in Switzerland, including board seats? Will work continue abroad?
Family members moving: spouse, children and their ages.
Timing: exploring, within a year, or sooner.
Cantons or regions considered, or "open".
Property: renting first, or buying.

Typical Swiss workstreams

Permit route. EU and EFTA nationals who do not work in Switzerland need sufficient means and comprehensive health and accident insurance. Non-EU nationals, including UK nationals since 1 January 2021, usually rely on the retiree route (from age 55, with special personal ties to Switzerland) or on a permit based on important cantonal fiscal interests. Both non-EU routes are discretionary and need SEM approval. See residence for non-EU clients.

Lump-sum or ordinary taxation, and the ruling. Lump-sum taxation is based on worldwide living costs, with a federal minimum base of CHF 435,000 for 2026 and at least seven times the annual rent or rental value. It is not always the better choice, so we compare it with ordinary taxation before recommending anything. In Vaud, the signed lump-sum agreement is one of the documents required for a non-EU permit on fiscal grounds. See lump-sum or ordinary taxation and our tax ruling service.

Canton choice. Cantons set their own lump-sum minimums and practice differs widely. Zurich, Schaffhausen, Appenzell Ausserrhoden and Basel-Stadt no longer offer the regime, and Basel-Landschaft only allows it for the arrival tax year.

Property and Lex Koller. Property never buys a permit. Non-EU nationals with a B permit may buy a main residence at their actual domicile without a Lex Koller permit, while holiday homes are subject to quotas. A 2026 reform proposal would tighten the rules for third-country nationals; it is not law yet. See buying property and Lex Koller.

Settling in. Registration with the commune within 14 days of entry, health insurance within 3 months of registering, schools, and day-to-day banking.

How we help

We handle the Swiss side of the move and keep you informed at each step, while the client stays yours. If you have a client in mind, send us the profile, anonymously if you prefer, through the adviser introduction form, or see how we work with advisers.

This page is general information as of 30 September 2026. Each client's situation needs its own assessment and, where relevant, a tax ruling.