SwitzerlandResidence permit without the right to work

Pensioners and the lump-sum tax in Switzerland

A residence permit without the right to work is issued in Switzerland on two different grounds: to pensioners who move their life to the country and prove personal ties with Switzerland, or to wealthy foreign nationals whom a canton accepts for the sake of tax revenue under the regime of lump-sum taxation of expenditure. In both cases gainful employment in the country is prohibited, and the cantonal decision is approved by the State Secretariat for Migration.

Threshold

The necessary financial means are required; the SEM page does not state a specific amount.

Work

Gainful employment is not permitted.

Source: State Secretariat for Migration of Switzerland (SEM)

Who can get it

SEM describes two independent grounds for a residence permit without the right to work — each with its own conditions.

Pensioners (art. 28 AIG)

Have reached 55 — this is the minimum age under article 28 AIG and article 25 VZAE
Prove special personal ties with Switzerland: close relatives in the country, long or regular previous visits, or Swiss descent — property or economic links alone are not enough
Have fully ceased gainful employment both in Switzerland and abroad — only the management of one’s own assets is allowed
Have means sufficient for the rest of their life which exceed the threshold entitling a Swiss national to supplementary pension benefits
Move their centre of life to Switzerland — spending most of their time in the country

Lump-sum taxation (cantonal fiscal interest)

A foreign national without Swiss citizenship — moving to Switzerland for the first time or after at least ten years of absence from the country
Carries on no gainful employment in Switzerland — only unpaid service on a board of directors or the management of personal assets is allowed
The canton justifies issuing the permit by a substantial cantonal fiscal interest; the final consent is given by SEM
The tax base is calculated on worldwide living expenditure and may not be lower than the highest of the amounts laid down by law
Where spouses live apart without a registered separation, each of them must meet all the conditions of the regime separately

What it costs

Minimum tax base under the lump-sum tax (threshold from 1 January 2026)	435 000 CHF

Documents to gather

The set of documents depends on the ground: pensioners apply to the cantonal migration office, applicants for the lump-sum tax to the cantonal tax authority.

Pensioners: proof that active gainful employment has ceased and a written undertaking not to work either in Switzerland or abroad
Pensioners: evidence of special personal ties with Switzerland — kinship with people living in the country, a history of earlier visits or Swiss descent
Pensioners: proof of financial means secured for life and exceeding the threshold entitling a Swiss national to supplementary pension benefits
Lump-sum tax: an application to the cantonal tax authority describing the personal situation, worldwide income and assets
Lump-sum tax: proof that the applicant does not hold Swiss citizenship and is moving for the first time or after at least ten years of absence from the country
Lump-sum tax: details of worldwide living expenditure — housing, staff, cars, travel — for the calculation of the tax base

How the process runs

The procedure differs by ground, but in both cases the cantonal decision is approved by SEM.

1
Application to the cantonal authority
Pensioners apply to the cantonal migration office with proof of age, of personal ties with Switzerland and of sufficient means. Candidates for the lump-sum tax apply to the cantonal tax authority and set out their financial position.
2
The canton assesses the application at its discretion
Issuing the permit is a discretionary decision: the migration office takes account of Switzerland’s socio-demographic development when considering pensioners’ applications, and the tax authority takes account of a substantial cantonal fiscal interest when considering lump-sum tax applications.
3
SEM approves the decision and the residence permit is issued
The cantonal decision to issue a residence permit is submitted for approval to the State Secretariat for Migration (SEM); without its approval the status is not granted.

Who you can bring with you

The rules for family members differ between the two grounds.

Spouse and minor children of a pensioner

They move under the ordinary family reunification rules of articles 43 and 44 AIG.

Spouse of a lump-sum tax applicant

They must meet all the conditions of the regime separately: hold no Swiss citizenship, be moving for the first time or after ten years of absence, and not work in Switzerland. If either spouse ceases to meet the conditions, acquires Swiss citizenship or starts working in the country, both spouses lose the right to the lump-sum tax.

Renewal and the grace period

The canton refuses to extend a pensioner’s residence permit if it turns out that the person has not moved their centre of vital interests to Switzerland — that is, spends the smaller part of their time in the country.

What comes next: permanent residence and citizenship

Route to permanent residence

The settlement permit C is granted after ten years on a short-term or annual permit, the last five of them continuously on permit B. It is issued for an unlimited period and without conditions.

Route to citizenship

The application is made once you hold a settlement permit C and have ten years of residence in Switzerland, three of them within the last five years before the application. Spoken language is required at level B1 and written language at A1.

Frequently asked questions about Pensioners and the lump-sum tax

From what age can a pensioner’s residence permit under article 28 AIG be obtained?

From 55. In addition, special personal ties with Switzerland, a complete withdrawal from gainful employment and sufficient financial means are required — all the conditions must be met at the same time.

What counts as special personal ties with Switzerland?

Long or regular previous visits — regular holidays in the country, for example — close relatives in Switzerland (parents, children, siblings) or Swiss descent. Owning property or having economic links alone is not enough.

How much money is needed for a pensioner’s residence permit?

No exact amount is laid down: the means must exceed the threshold that entitles a Swiss national to supplementary pension benefits (Ergänzungsleistungen) and must be guaranteed for life — through pensions or capital, for example. Written but unsecured guarantees from relatives are not always accepted as sufficient.

What is the lump-sum taxation regime and who can obtain it?

It is a tax on living expenditure instead of a tax on income. It is available only to foreign nationals without Swiss citizenship who move to the country for the first time or after at least ten years of absence and who carry on no gainful employment in Switzerland. The right is lost for good if the person acquires Swiss citizenship or starts working in the country.

What is the minimum tax base under lump-sum taxation?

For 2026 the minimum is 435,000 francs or, if it is higher, seven times the annual rent (or the imputed rental value of an owner-occupied home): the highest of these figures is taken for the calculation.

Is federal approval needed for a migrant’s lump-sum tax regime?

Yes, for third-country nationals: if the canton justifies the residence permit by a substantial cantonal fiscal interest, the final consent to issue the permit is given by the State Secretariat for Migration (SEM).

Can a pensioner move together with their family?

Yes, a spouse and minor children may move with them — under the ordinary family reunification rules of articles 43 and 44 AIG.

Other ways to move to Switzerland

Every route in one list — migration programmes: Switzerland.

The terms and the amounts are checked against official sources — the link sits under each section.Last checked on: 7 August 2026.