Moving to Switzerland from the UK (2026)

British families can still move to Switzerland without working here, but since 2021 they do so as non-EU nationals, which means a discretionary permit approved by both the canton and the federal migration office. For many former non-doms, the end of the remittance basis on 6 April 2025 is what has turned a long-standing idea into a real plan.

Key facts (as of September 2026)

• UK nationals are treated as non-EU/EFTA since 1 January 2021, unless covered by the Citizens' Rights Agreement.
• Routes without work: retiree (art. 28 AIG, age 55+) or important fiscal interests (art. 30 para. 1 lit. b AIG, art. 32 VZAE). SEM approval is mandatory for both.
• Swiss lump-sum taxation: federal minimum base CHF 435,000 for 2026; no gainful activity in Switzerland.
• The UK is not on the list of treaties that require the modified lump sum.
• UK side: remittance basis abolished from 6 April 2025; new residence-based IHT with a 3–10 year tail after leaving.

Why UK residents are looking at Switzerland now

The UK's reform of 6 April 2025 changed the calculation for internationally mobile families. HMRC confirms that 2024-25 was the last year the remittance basis could be claimed. In its place, new UK residents who have been non-resident for 10 consecutive tax years can opt into a 4-year foreign income and gains (FIG) regime. That helps people arriving in the UK, not long-standing residents.

Inheritance tax has also moved from domicile to residence. A "long-term UK resident" is someone resident in at least 10 of the previous 20 tax years, and that status follows you for 3 to 10 years after you leave.

Switzerland, by contrast, keeps a stable, statute-based lump-sum regime in most cantons, with the federal rules in their current form since 1 January 2016. That predictability is often what British clients value most.

The permit route for UK nationals

Since 1 January 2021, UK nationals who were not already living in Switzerland under the Citizens' Rights Agreement are subject to the ordinary rules for third-country nationals. The federal migration office (SEM) treats UK nationals as non-EU/EFTA in its approval procedure unless a rule says otherwise. People admitted before 2021 keep their acquired rights.

In practice there are two routes for people who do not intend to work here:

Both are "may" provisions: the canton has wide discretion, and SEM can refuse, limit or attach conditions. A few cantons publish benchmarks for the fiscal-interest route. Geneva, for example, states a fiscal-interest threshold of CHF 750,000 as the expenditure base for third-country nationals. Most do not publish a figure, so practice has to be confirmed canton by canton. Our guide to residence for financially independent non-EU nationals explains both routes in detail.

Tax interplay: leaving the UK and arriving in Switzerland

On the UK side

• Remittance basis ended on 6 April 2025. Eligible former remittance-basis users can rebase foreign assets to 5 April 2019.
• Temporary Repatriation Facility (TRF): designated pre-April 2025 foreign income and gains can be taxed at 12% in 2025-26 and 2026-27, and 15% in 2027-28. Timing matters if you are thinking of leaving.
• Inheritance tax tail: after 10 to 13 years of UK residence the tail is 3 years; it grows by one year for each extra year of residence, up to 10 years.

These rules interact with the statutory residence test and your departure date, so we always suggest a UK adviser reviews the exit before the Swiss side is finalised. Our guide on moving from the UK after the non-dom reform goes through the sequence.

On the Swiss side

Lump-sum taxation (also called forfait fiscal or taxation on expenditure) taxes you on your worldwide living costs rather than your income and wealth. The federal minimum base is CHF 435,000 for 2026, and each canton sets its own cantonal minimum. The base is the highest of that minimum, seven times your annual rent or rental value, and a control calculation on certain Swiss-source income and assets.

Conditions that matter for British families:

• You must not be Swiss. Swiss-British dual nationals are excluded.
• Both spouses must meet the conditions. If either works in Switzerland, both lose the regime.
• No gainful activity in Switzerland, including board seats held here.
• The UK is not among the treaties that require the modified lump sum. Any UK-specific treaty point should be confirmed case by case.

The amount is agreed with the canton before or on arrival, usually through a tax ruling. Lump-sum taxation is not available in Zurich, Schaffhausen, Appenzell Ausserrhoden or Basel-Stadt, and in Basel-Landschaft only for the arrival year.

How Switzerland compares for former non-doms

Many British clients weigh Switzerland against Italy, the UAE and Monaco. Italy raised its flat tax on foreign income to €300,000 a year for people moving there from 1 January 2026. Each option has a different mix of tax, lifestyle and residence conditions. We compare them side by side in former UK non-doms: Switzerland, Italy, UAE or Monaco.

Practical settling-in notes

• Registration: register with your commune within 14 days of entry.
• Health insurance: Swiss basic health insurance must be taken out within 3 months of registering.
• Driving licence: a UK licence must be exchanged once you have lived in Switzerland for 12 months without a break of more than three months abroad.
• Cars and household goods: these can be imported duty-free as relocation goods if you have used them for at least 6 months and keep using them.
• Property: as a non-EU B-permit holder you may buy your main residence at your actual Swiss domicile without a Lex Koller permit; other acquisitions, including holiday homes and investment property, remain subject to Lex Koller authorisation and quota rules. A 2026 reform proposal would require a permit even for a main residence. It is a proposal, not law.

Common pitfalls

• Assuming EU rules still apply. They do not, unless you are covered by the Citizens' Rights Agreement.
• Buying property first. Owning a Swiss home gives no right to a residence permit, and it does not count as a special tie for the retiree route.
• Keeping a UK board role that is carried out in Switzerland. Any gainful activity here rules out the lump sum.
• Leaving the UK exit to the end. The TRF window, the IHT tail and your departure date should be planned before the Swiss application.

How we help

We map your route and your preferred cantons, prepare the lump-sum ruling request and the permit file together, and coordinate with your UK advisers on the exit side. You can start with our short eligibility check.

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.