Moving to Switzerland from France: permit, forfait, exit tax

French nationals can settle in Switzerland without working through the EU free-movement agreement: you need sufficient financial means and full health and accident cover, and there are no quotas. The Swiss lump-sum tax (forfait fiscal) can be combined with that EU permit, but the France–Switzerland treaty is flagged by the Swiss tax administration as having special rules, so it should be clarified in a ruling. On the French side, exit tax on significant shareholdings is the main point to check before you go.

Key facts (as of September 2026)

The permit route for French nationals

As an EU citizen you do not need to show special ties to Switzerland, a minimum age or a fiscal interest. The free-movement agreement gives retirees, people of independent means and other non-employed people a right to live here with their family, provided two conditions are met:

• Sufficient financial means. In practice, your resources must be above the level at which a Swiss resident could claim social assistance. For retirees, they must exceed the threshold for Swiss supplementary benefits.
• Comprehensive health and accident insurance.

The residence permit (B EU/EFTA) for non-employed people is normally issued for five years. It can be withdrawn if your means or your insurance fall away. Because France has a settlement agreement with Switzerland, French nationals have a right to a C permit after five years.

You register with your commune on arrival, like any resident. Our guide to the EU B permit without work covers the file in more detail.

Swiss lump-sum taxation for French residents

The lump sum (imposition d'après la dépense, forfait fiscal) taxes you on your worldwide living costs instead of your income and wealth. You qualify if you are not Swiss, have not been fully taxable in Switzerland in the last ten years, and do not work in Switzerland. Both spouses must meet the conditions, so a Franco-Swiss spouse rules it out for the couple.

For the federal tax the base must be at least CHF 435,000 in 2026, and at least seven times your annual rent or the rental value of your home. Each canton sets its own minimum for cantonal tax. In the French-speaking cantons:

Source: ESTV cantonal fact sheets, February 2026.

The France treaty caveat

This is the point French clients most often ask about. The Swiss federal tax administration's Circular 44 lists France among the treaties with special rules for lump-sum taxpayers, in addition to the seven treaties (Belgium, Germany, Italy, Norway, Canada, Austria, USA) that require a modified lump sum. We have not verified the exact French rule on an official source, so we will not summarise it here. What it means in practice is simple: if you keep French income, property or pensions, the way the treaty treats your Swiss residence needs to be settled with the canton and your French adviser before you move. Our guide to modified lump-sum tax and treaties explains the general mechanism.

French exit tax: the basics

Article 167 bis of the French tax code taxes unrealised gains on certain shareholdings when you transfer your tax domicile abroad. In outline:

• It applies if you were tax-domiciled in France for at least 6 of the last 10 years.
• It covers holdings of at least 50% of a company's profits, or holdings worth more than €800,000.
• Payment is deferred automatically (sursis) for moves to an EU state or to a state with an adequate administrative assistance convention.
• The tax is cancelled if you still hold the shares two years after leaving, or five years if your holdings exceed €2.57 million.

Whether a move to Switzerland benefits from the automatic deferral is something we have not confirmed on an official source. Ask your French adviser to check it for your case before you set a departure date.

Inheritance and wealth: what changes

Switzerland has no federal inheritance tax. Cantons tax estates and gifts, but a surviving spouse is exempt everywhere and children are exempt in most cantons. Three French-speaking exceptions are worth knowing:

• Vaud taxes direct descendants above an exemption of CHF 1 million, with a decreasing deduction up to CHF 2 million.
• Neuchâtel taxes direct descendants above a deduction of CHF 50,000.
• Geneva removes the spouse and descendant exemptions if the deceased or donor was taxed on a lump sum in one of the last three final assessments.

Wealth tax is cantonal only, and capital gains on private movable assets such as listed shares are tax-free in Switzerland. Our comparison of Geneva or Vaud goes through these differences for the two cantons French families most often consider.

Buying a home

Once you live in Switzerland on a B or C permit with an actual domicile here, Lex Koller, the law restricting property purchases by people abroad, no longer applies to you. You can buy a main residence, and further property, on the same terms as a Swiss resident. Before you have moved, you count as a person abroad and the restrictions apply.

A word on Monaco

French families sometimes compare Switzerland with Monaco. Monaco does not tax residents' income, except French nationals, who remain taxable under the 1963 France–Monaco convention. For a French citizen, that usually changes the comparison.

Common pitfalls

• Treating the forfait as automatic. It is a request, agreed with the cantonal tax authority, and the canton checks the conditions every year.
• Keeping an activity in Switzerland. Any work carried out here, including a paid board seat, ends lump-sum eligibility.
• Leaving exit tax to the end. The French side often decides the timing.
• Assuming all Romandie cantons are alike. Minimums, wealth rules and inheritance rules differ markedly.

How we help

We help French families choose a canton, prepare the lump-sum request and the permit file, and coordinate with French advisers on exit tax and the treaty question before anything is signed. See our European Union page, our tax ruling service or start with the eligibility check.

This guide is general information as of 30 September 2026 and is not tax or legal advice; your situation needs a cantonal ruling and advice from a French adviser.