Migration law considerations of moving

We expect many persons who are currently residing in the UK and who are subject to the so-called "res-non-dom" tax regime to relocate to other, financially more attractive, jurisdictions. In this context, the article provides an overview of the requirements for obtaining a residence permit in Switzerland.

While "res-non-doms" with an EU passport can easily relocate to Switzerland, there are certain hurdles for citizens from so called third countries. Also, third country citizens whose residence permit depends on the financial interest of the Canton will normally be taxed on a higher minimum tax base than EU-citizens who apply for forfait taxation but who have the right to take up residence in Switzerland.