Umzug nach Switzerland: Steuern, Aufenthalt und Leben
So werden Sie in Switzerland steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Switzerland the top income tax rate is 41%, dividends are taxed at up to 25% and companies pay 14.6% corporate tax. Newcomers may use a special regime (0%): Lump-sum (expenditure) taxation for non-working foreigners; cantonal corporate 11.9–20.5%.
How to move and become tax resident
You can become tax resident in Switzerland from arrival once you take up residence (Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without). There are 8 open residence programmes in Switzerland — see the list below.
Living there
Zurich has a temperate oceanic climate with winter highs around 3.9 °C and summer highs around 25 °C.
Key facts
| Höchste Einkommenssteuer | 41% |
|---|---|
| Dividendensteuer | 25% |
| Gewinnsteuer | 14.6% |
| Sonderregime für Zuzüger | 0% — Lump-sum (expenditure) taxation for non-working foreigners; cantonal corporate 11.9–20.5%. |
| Steuerliche Ansässigkeit | ab Zuzug — Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without |
| Typischer Aufenthaltsweg | — |
| Klimatyp | temperate oceanic · 3.9° / 25° (Zurich) |
Aufenthaltsprogramme in Switzerland
Aktive Programme
- EU/EFTA free movement – residence without gainful activity (B EU/EFTA) — freeMovement · 2026-10
- EU/EFTA free movement – employed or self-employed — freeMovement · 2026-10
- Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest) — specialTax · 2026-10
- Lump-sum (expenditure-based) taxation for EU/EFTA nationals — specialTax · 2026-10
Abolished in ZH, SH, AR, BL, BS
- Residence permit for retirees (non-EU, 55+) — retirement · 2026-10
- Self-employed / company founder permit (non-EU) — entrepreneur · 2026-10
- Work permit for non-EU/EFTA nationals (quota) — employment · 2026-10
- Family reunification — family · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Switzerland to become tax resident?
ab Zuzug. Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without Resident from arrival day (pro-rata year); lump-sum (forfait) for non-Swiss without Swiss gainful work
How much tax will I pay in Switzerland?
In Switzerland the top income tax rate is 41%, dividends are taxed at up to 25% and companies pay 14.6% corporate tax.
Which residence programmes does Switzerland offer?
EU/EFTA free movement – residence without gainful activity (B EU/EFTA); EU/EFTA free movement – employed or self-employed; Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest); Lump-sum (expenditure-based) taxation for EU/EFTA nationals; Residence permit for retirees (non-EU, 55+)
What is the usual way to move to Switzerland?
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Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.