RSSA Swiss residence permit is a must for a person to reside in Switzerland. Irrespective of your citizenship, you need to obtain a Swiss residence permit according to your requirements.
The requirements for obtaining a Swiss residence permit are different for people having passports from EU and non-EU countries.
For EU Passport Holders
[Citizens of Germany, Austria, Belgium, Denmark, Spain, Finland, France, the UK, Greece, Ireland, Italy, Luxemburg, the Netherlands, Portugal, Sweden, Norway, Iceland, Liechtenstein, Poland, Estonia, Latvia, Lithuania, Malta, Cyprus, Slovakia, The Czech Republic, Slovenia, Hungary, Bulgaria and Romania.]
EU citizens can enjoy almost the same rights as Swiss citizens when they acquire Swiss Residency.
Retirement & People of Independent Means
If you want to live in Switzerland with no activity within the country and benefit, if you want, from lump-sum taxation, a unique tax system that enables you to pay only a fixed yearly tax based on your house and not need report your full assets or income. There is no minimum age to obtain this type of residency if you are a EU citizen.
If you or your spouse has a EU passport, then you can obtain Swiss residency as a person of independent means whatever your age if you satisfy the following conditions:
• Have a EU passport
• Have an annual income of over 60,000 CHF (equivalent to $54,000 or EUR 41,000 or £38,000) from investments, dividend, interest, pensions, rental income or your business outside Switzerland
• Live in Switzerland for at least 180 days (some exceptions possible if in good faith)
• There is no age limit for this type of permit anymore. It can thus apply to so called "young retiree" who can be younger than 55 years old and keep a residual activity outside Switzerland.
Benefits Of Swiss Residency
• You can live in Switzerland with your wife and children
• Buy Swiss real estate without restrictions
• Change location within Switzerland without restrictions
• Benefit from the best medical care in the world
• Enjoy one of the highest quality of life in the world
• Be located only an hour from London, Paris or Milan
• Pay low personal taxes or benefit from lump-sum taxation
Swiss Lump Sum Taxation
Take advantage of Swiss lump-sum taxation and pay only a yearly flat tax based on your house and not have to report your full assets or income.
Immutable - every year you pay the same amount of tax (indexed for inflation)
Confidential - you are not required to report your full assets or income. Even if you have investments in a Swiss bank, as a Swiss lump-sum resident, such investments are not taxable and you have no obligation to report them anywhere.
Simple - gone are the 50 page tax returns, complex tax-planning structures or shaky offshore loopholes. You enter into a written agreement with the Swiss tax authorities, signed by both parties, and mutually agree on the amount of tax you'll pay from now on.
Flexible - you can now decide how to invest your money without worrying about future tax implications. If at some point you want to give up lump-sum taxation, you are free at any time to choose the regular Swiss tax system.
Please consider that the minimum annual tax is at least 50,000 CHF for this tax system. Or you can of course choose instead to pay income tax as a percentage of your taxable income.
