Lex Koller decides it by passport and permit, not by money. Swiss, EU and EFTA residents and C permit holders buy freely. A non EU resident on a B permit buys the home they live in. Everyone else buys a holiday home with a permit, or nothing.
In short, current to September 2026
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Lex Koller: who can buy a home in Switzerland, 2026, patrician.ch/answers/lex-koller-who-can-buy-a-home-in-switzerland/, September 2026.
| Buyer | The home they live in | A holiday home | Business premises |
|---|---|---|---|
| Swiss citizen, living anywhere | Free | Free | Free |
| EU or EFTA citizen living in Switzerland | Free | Free | Free |
| C permit, any nationality | Free | Free | Free |
| B permit, non EU or EFTA | Free, one home, lived in | Cantonal authorization | Free |
| Anyone living abroad, EU citizens included | Not applicable until they move | Cantonal authorization, designated communes, quota | Free |
Lex Koller (BewG, SR 211.412.41) governs who may buy a home in Switzerland. Swiss and EU or EFTA citizens living in Switzerland, and holders of a C permit, buy freely. A non EU or EFTA national living in Switzerland on a B permit may buy the one home they live in, without authorization. Anyone else needs cantonal authorization, which a holiday home receives only in the communes a canton designates and only within its annual quota.
Where the rule meets the 10 Swiss addresses. Each page carries the commune rates and the route in.
A lump sum resident from outside the EU usually lives on a B permit, so the home they live in is open to them: Swiss lump sum tax vs Italy flat tax. The communes around Zurich, by rate: the cheapest municipalities around Zurich.
Sources: BewG, SR 211.412.41; BewV, SR 211.412.411, articles 8 and 10; Zweitwohnungsgesetz, SR 702. The quota is set by the Federal Council under BewG article 11 and divided between the cantons. Current to September 2026. Confirm a purchase with a Swiss notary or counsel before relying on it.
Yes, with limits set by passport and permit. EU and EFTA citizens living in Switzerland and C permit holders buy freely, and a non EU resident on a B permit may buy the home they live in.
A buyer living abroad needs cantonal authorization for a holiday home, granted only in designated communes and within an annual quota of 1,500 units nationwide.
Once living in Switzerland on a B permit, yes, the one home they live in. From abroad, only a holiday home with cantonal authorization.
With a C permit the limits fall away entirely. Business premises are open at any time.
Yes, freely, once living in Switzerland.
An EU citizen living abroad counts as a person abroad and needs authorization for a holiday home like anyone else.
200 square meters of living space and 1,000 of land, as a rule.
Up to 250 and 1,500 are granted where a greater need is shown. One holiday home per family, spouse and children under 18 included.
No. A holiday home must be bought in the buyer's own name.
Business premises can be bought through a company without authorization. Residential property held to rent out needs authorization, which is not granted for investment.
The Second Homes Act, which stops any commune where second homes already pass 20% of the housing stock from approving new ones.
It applies to Swiss and foreign buyers alike, so in many resorts a foreign buyer's holiday home is an existing one.
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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.