Switzerland is an attractive jurisdiction for individuals seeking to redomicile. Geographically it is within central Europe without being in the EU. 

No restrictions are imposed by Swiss immigration law on permanent residence for financially independent EU citizens. All EU citizens who can show sufficient financial means are entitled to become resident in Switzerland.

Non-EU and non-EFTA nationals can obtain a residence permit as employed individuals in Switzerland, as pensioners with close ties to Switzerland, or as financially independent persons who pay annual taxes. A Swiss residence permit provides full Schengen travel rights.

There are a total of 26 different cantons within Switzerland and cantonal as well as federal taxes exist, with each canton having a certain degree of autonomy over the cantonal taxes that they apply.

The federal and cantonal tax laws of most cantons provide for a special lump sum tax regime for foreigners who move to Switzerland for the first time, or after an absence of ten years, and who will not be employed or commercially active in Switzerland. Individuals taxed under the lump sum regime are able to manage their worldwide investments from Switzerland.

In November 2014 the Swiss Government voted to maintain the lump sum system of personal taxation in the cantons where it is in operation. Three of the Swiss cantons (Appenzell, Schaffhausen and Zurich) abolished the lump sum system of taxation in 2013.

Switzerland is an attractive location offering political, economic and social stability in addition to a very pleasant lifestyle, a healthy environment and an excellent education system.