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B Permit - Lump-Sum Taxation / Golden Visa (Pauschalbesteuerung)
SwitzerlandSwitzerland•Europe
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B Permit - Lump-Sum Taxation / Golden Visa (Pauschalbesteuerung)

Investment PR PathwayThis visa can lead to permanent residency, the right to live and work here indefinitely without renewing your visa. Dependents Allowed

At a Glance

Processing Time

Varies

Estimated Cost

CHF 50

Stay Duration

1 year

Renewable

Renewal

Renewable

Family

Dependents allowed

PR Pathway

Yes

Sponsor

No job offer needed

Work

Remote not required

Official Information

Overview

Residence permit for wealthy non-EU/EFTA individuals establishing Swiss tax domicile through annual lump-sum payments, with no employment but passive investment allowed.

The Swiss B Permit under lump-sum taxation (Pauschalbesteuerung) is a residence visa for non-EU/EFTA nationals establishing Swiss tax domicile through a negotiated annual lump-sum tax payment with cantonal authorities. qualification requires establishing tax domicile for the first time or after ten years abroad, supplemented by adequate financial means and health insurance.

The permit is renewable annually and allows spouses to work, though the primary holder is strictly prohibited from gainful employment in Switzerland. Fees typically range from CHF 160 to CHF 250. Processing varies by canton. The permit provides Schengen Area access and can lead to permanent residency or Swiss citizenship.

This visa is ideal for high-net-worth individuals—retirees, entrepreneurs, or wealth managers—seeking Swiss residency without local employment.

Conversion Paths

Visas you can typically switch to from this status.

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Processing1-4 months
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Art. 9 BüG — Swiss Naturalization - Ordinary (Ordentliche Einbürgerung)
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ValidityIndefinite
Processing1–3 years
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Requirements

PUBLISHED REQUIREMENTS

No gainful employment in Switzerland permitted

Establish Swiss tax domicile for the first time or after a minimum of 10 years abroad

Negotiate and commit to annual lump-sum tax payment with the chosen canton (minimum federal assessment basis applies)

Adequate health and accident insurance required

Sufficient financial means to cover living expenses and tax obligations

REQUIRED DOCUMENTS

Valid passport

Passport photo

University admission letter

Proof of financial means

Health insurance

Accommodation confirmation

Academic transcripts

Advantages & Considerations

Key Benefits

  • Transparent negotiated annual tax payment (minimum CHF 250,000) replaces complex income tax filing
  • Access to Schengen Area and full Swiss residency benefits without labor market testing
  • Renewable permit pathway to eventual permanent residency (C permit) or citizenship
  • Privacy-oriented arrangement with discretionary tax domicile, suits high-net-worth individuals
  • Dependents allowed to reside in Switzerland with permit holder

Worth Knowing

  • Requires establishing Swiss tax domicile and may need 10-year gap outside Switzerland prior
  • Minimum annual tax payment negotiated with canton, typically CHF 250,000 or higher depending on lifestyle
  • Substantial health and accident insurance mandatory for permit validity
  • Spouse or partners cannot work—limited to passive activities and investor status
  • Any gainful employment in Switzerland immediately terminates lump-sum tax qualification and permit
  • Only available to non-EU/EFTA nationals—EU/EFTA citizens non-qualifying

Application Process

1

Obtain university admission

Secure enrollment letter from recognized Swiss educational institution

2

Demonstrate financial means

Show proof of CHF 30 per day or bank statements confirming financial capacity

3

Apply for residence permit

Submit application to cantonal migration office in study location

4

Attend interview

Interview with cantonal authorities if required

5

Receive permit

Student permit issued for duration of studies

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