Switzerland
Investment

Invest in Switzerland: real estate, assets and residency 2026

Investment guide for Switzerland. Real estate, capital gains, legal structures, Golden Visa and residency. Optimal taxation for investors.

Key metrics

Essential numbers for investing in Switzerland.

Corp tax

14.6 %

Capital gains

0 %

VAT

8.1 %

Min. residency

183 j

Real estate investment

Real estate capital gains and rental income taxation in Switzerland.

Resident

0 %
Primary residence exemptRental income: 0 %Holding: Tout

0% property capital gains for individuals. Rental income taxed at cantonal progressive rates. Wealth tax on net property value.

Investment structures

Vehicles to hold assets or stakes in Switzerland.

Crypto investment

Crypto asset taxation for investors in Switzerland.

Capital gains

0 %

Crypto swap

Exempt

Reporting

Required

0% capital gains for private investors (capital gains on movable assets are exempt). Crypto must be declared for wealth tax as of December 31. Professional traders are taxed at progressive rates.

* Indicative data. Amounts, rates and conditions may vary. Consult a professional for your investment situation in Switzerland.