Sources and methodology
Where the facts come from
- Swiss federal law: the Foreign Nationals and Integration Act, the Ordinance on Admission, Residence and Employment, the Swiss Citizenship Act and the Federal Direct Tax Act.
- Federal authorities: the State Secretariat for Migration (work permits, 2026 quotas, naturalisation, questions and answers), the Federal Tax Administration (circular no. 44, rates and minimums), the Federal Finance Department, the Federal Office of Public Health, the KMU portal and ch.ch.
- Cantons: Zurich (directive on residence without gainful activity, retirees, third-country nationals at work), Bern and Vaud.
- Data published by BRIDGES: Switzerland, lump-sum taxation, business, specialist, glossary and the Passport Index.
How I check and date information
- Each article shows an "Updated" date. It changes only when the facts are reviewed.
- Where sources differ, I show both and say which one is official.
Facts I could not confirm in official sources
- the practical tax amounts of about CHF 250,000 a year in central cantons and from CHF 300,000 in Geneva, Vaud, Valais and Ticino are BRIDGES estimates;
- BRIDGES quotes a federal minimum base of CHF 429,100, while the Federal Tax Administration gives CHF 435,000 for 2026; this site uses the official figure;
- the business investment of about CHF 1,000,000 (CHF 1,500,000 for buying a company) and the timelines of 2 to 4, 3 to 6 and 4 to 8 months are BRIDGES practice figures, not legal rules;
- BRIDGES mentions naturalisation after about twelve years, while federal law requires 10 years of residence with a C permit plus cantonal periods;
- cantonal minimums for lump-sum taxation were checked only for Bern; the tax of around CHF 1 million for admission on fiscal grounds is the practice of Zurich only;
- the passport rank, 6th of 199 with 185 destinations, comes from the BRIDGES Passport Index of 4 October 2026; other indexes give other numbers.
How often the guides are updated
All articles are reviewed at least once a quarter and after any change to Swiss immigration or tax rules.
Corrections
If you find an error, please tell us through the contact page. Corrections are made and the update date is changed.