Switzerland has restricted the acquisition of real estate by foreigners for decades. In principle, all foreigners who wish to acquire Swiss residential real estate must obtain approval prior to their purchase, which will otherwise be invalid. Such approval is relatively difficult to obtain. These restrictions also mean that tax and estate planning options for foreigners wishing to acquire holiday homes in Switzerland is are very limited.

For foreigners who hold a Swiss residence permit it is however possible to acquire real estate for their own personal use. Also the acquisition and holding of purely commercial real estate by foreigners no longer restricted in Switzerland.

If you are looking for real estate in Switzerland, you need a reliable partner whom you can trust. Henley Estates Ltd., a member of the Henley & Partners group, is that partner for you, providing an exclusive network of trusted real estate agents in all the world's most desirable places.

Click here to see the factsheet with the complete restrictions on the acquisition of Swiss real estate by forgein persons.

Switzerland is undoubtedly one of the most attractive countries in the world to live in. An ideal combination of political and economic stability, a clean and safe environment and relatively low tax rates make it the ultimate place of residence. The possibility of lump-sum taxation, extremly low inheritance taxes as well as the high degree of privacy and personal security enjoyed by its inhabitants make Switzerland the residence of choice for many celebrities and wealthy indivduals.

• Political, social and economic stability
• Multi-lingual, highly qualified and motivated workforce
• First-class infrastructure, excellent banking facilities
• Very attractive lifestyle and healthy environment
• Efficient and reliable public services
• Possible fiscal incentives for substantial investments
• Favourable taxation system with moderate tax rates

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