Moving to Switzerland from the EU (2026)

EU citizens have a much simpler route into Switzerland than non-EU nationals: under free movement, you can live here without working as long as you have sufficient means and full health and accident cover, with no quota and no need to prove special ties. The real planning work is on the tax side, where your home country's exit rules and its tax treaty with Switzerland shape what makes sense.

Key facts (as of September 2026)

• Non-employed EU/EFTA nationals need sufficient financial means and comprehensive health and accident insurance. No quotas.
• The B EU/EFTA permit for non-employed people is normally valid 5 years.
• C permit after 5 years as of right for 10 EU states and Liechtenstein, or at the canton's discretion for 6 others; normally 10 years for 13 more recent member states.
• Lump-sum taxation can be combined with an EU permit; federal minimum base CHF 435,000 for 2026.
• Treaties with Belgium, Germany, Italy, Norway, Canada, Austria and the USA require the modified lump sum to claim treaty benefits.
• EU nationals living in Switzerland are not subject to Lex Koller.

Why EU families choose Switzerland

For EU nationals, Switzerland combines free-movement access with a tax system that is largely set by the canton you choose. Wealth tax, inheritance tax and the availability of lump-sum taxation all vary between cantons, and private capital gains on movable assets such as securities are tax-free at federal and cantonal level. Surviving spouses are exempt from inheritance tax in every canton, and direct descendants in most of them.

The permit route for EU citizens

The Agreement on the Free Movement of Persons (AFMP) lets retirees, people of independent means and other non-employed people settle in Switzerland with their family. The restrictive conditions that apply to non-EU nationals, such as the age limit and special ties for retirees, do not apply.

What you need to show:

• Sufficient means: above the level at which a Swiss resident could claim social assistance. For retirees, means must exceed the threshold for supplementary benefits. There is no single published amount; the canton assesses it.
• Health and accident insurance covering you and your family.

The B permit is normally issued for 5 years. It can be withdrawn if your means or insurance fall away. Our guide to the EU B permit without gainful activity walks through the application.

Towards the C permit

The C EU/EFTA card is checked every 5 years.

Tax interplay: exit rules, treaties and the lump sum

Lump-sum taxation for EU nationals

The lump sum (forfait fiscal, Pauschalbesteuerung) taxes you on your worldwide living costs instead of your income and wealth. You qualify if you are not Swiss, are becoming Swiss-resident for the first time or after 10 years abroad, and do not work in Switzerland. Both spouses must meet the conditions. The federal minimum base is CHF 435,000 for 2026; cantonal minima differ.

Country nuances under the tax treaties

• Germany, Italy, Belgium and Austria: these treaties (along with Norway, Canada and the USA) only grant treaty benefits if all income from that state is taxed in Switzerland as under ordinary taxation. This is the modified lump sum: that income is added to the base and taxed at the rate for your total income. Without full data, the maximum rate applies.
• France: the federal tax administration's circular lists France among treaties with special rules. How the Franco-Swiss treaty treats lump-sum taxpayers should be confirmed in a ruling and with French advice before you rely on it.

We explain the mechanics in our guide to modified lump-sum taxation and tax treaties.

Leaving your home country

• Germany: under § 6 AStG, if you have been fully taxable in Germany for at least 7 of the last 12 years and hold at least 1% of a company, leaving triggers a deemed sale of those shares at fair value. The tax can be paid in 7 equal annual instalments, usually against security. See moving from Germany.
• France: under art. 167 bis CGI, the exit tax applies after 6 of the last 10 years of French tax residence, to holdings of at least 50% of a company's profits or worth over €800,000. The tax is cancelled if the shares are held for 2 years after departure (5 years above €2.57 million). Whether a move to Switzerland benefits from the automatic deferral needs checking. See moving from France.
• Italy and Belgium: exit rules differ; take local advice before setting a departure date.

French nationals comparing Switzerland with Monaco should note that Monaco's exemption from personal income tax does not apply to French nationals, under the 1963 France-Monaco convention.

Practical settling-in notes

• Registration: EU nationals have the same duty to register with the commune as other foreign residents.
• Health insurance: Swiss basic health insurance must be taken out within 3 months of registering.
• Social security: non-employed residents pay AHV/AVS contributions based on wealth and pension income, from CHF 530 to CHF 26,500 a year in 2026, until the reference age of 65.
• Property: once you are actually living here, you can buy a home without Lex Koller restrictions.

Common pitfalls

• Treating the B permit as automatic. It is a right, but you must document your means and insurance.
• Ignoring the modified lump sum. German, Italian, Belgian and Austrian income can change the base significantly.
• Planning Geneva inheritance without checking the lump-sum rule. In Geneva the spouse and descendant exemption does not apply if the deceased was lump-sum taxed in one of the last three final assessments.
• Moving before handling the exit tax. Deferral and instalment rules often depend on steps taken before departure.

How we help

We help you document the free-movement application, compare cantons, and, where it fits, prepare the lump-sum ruling with the treaty effects spelled out. Our short eligibility check is a good place to start.

This page is general information as of 30 September 2026. It is not tax or legal advice; your own situation needs a ruling and specific advice.