Moving can be an emotional process, but it’s also associated with specific tax and legal risks as well as planning opportunities. Relocating to Switzerland or another country raises questions about tax-efficient residency, corporate structuring and investments. This is relevant for entrepreneurs, top executives and high-net-worth individuals alike.

Non-Swiss nationals taking up residence in Switzerland for the first time can also take advantage of the favorable lump-sum taxation regime or of the other attractive alternatives that are available under the ordinary tax regime. However, the various legal arrangements you may have in place may not be recognized in your new place of residence or could trigger adverse tax consequences. That’s why a careful analysis of all relevant jurisdictions is vital before your planned relocation.

We support you in choosing your residence in Switzerland and worldwide, with a view to identifying and implementing possible changes and optimization measures.

Hugues Salomé

Partner, Head of Private Clients

KPMG Switzerland

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Philipp Zünd

Partner, Private Clients Tax

KPMG Switzerland

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Your cross-border concerns

Uncertainty regarding tax residency

You may not know when you become a tax resident in a new country or whether you still owe taxes in your home country. Misunderstanding these rules can lead to double taxation or penalties.

Corporate and business relocation challenges

Business owners face added complexity regarding entity structure, employee relocation, and VAT rules. Cross-border business operations can create permanent establishment risks and tax liabilities in multiple jurisdictions.

Tax optimization
options

You consider relocating to jurisdictions like Switzerland to benefit from favorable regimes such as lump-sum taxation. While attractive, these schemes are complex and often require upfront negotiation with tax authorities.

Estate planning & wealth structuring

Different countries have conflicting rules on inheritance, gift taxes, and trusts. Structures that are effective in one country may create tax liabilities in another.

Exit tax and asset implications

As high-net-worth individual (HNWI) or business owner you may be concerned about exit taxes or capital gains taxes levied by many countries upon departure.

Immigration and legal formalities

Tax planning must align with immigration strategy (residence/work permits, etc.). Legal and tax strategies should be planned before moving.

Why KPMG services?

We have the right connections

We know the decision makers at the tax authorities well, ensuring a fast and binding resolution to any unclear tax matters.

Expertise in favorable regimes

We provide in-depth guidance on special tax regimes such as Switzerland’s lump-sum taxation and help optimize tax residency in Switzerland or elsewhere.

Holistic, end-to-end support

KPMG assists with every aspect of your relocation, including preparing the application for your residence permit, securing tax rulings, acquiring property, and establishing legal documents such as wills, as well as corporate structures and trusts. We strive to be your “single point of contact” to coordinate all matters.

Legal arrangement reviews

KPMG proactively reviews and adjusts your existing legal documents – such as wills, marriage contracts, and inheritance agreements – to ensure their validity and to mitigate cross-border risks.

Navigating success: How KPMG supports your cross-border relocation

With KPMG as your single point of contact, you benefit from continuous oversight, including proactive monitoring of global tax, legal, and regulatory developments. We help you stay ahead of any changes that could affect your situation.

Immigration support

We guide you through the immigration process by clarifying all requirements and handling the preparation and submission of necessary filings to ensure a smooth and compliant relocation.
Tax clarifications & advance rulings

We clarify your future tax obligations and, where applicable, help secure advance tax rulings to provide certainty and peace of mind regarding your tax position in Switzerland and other countries, before you move.
Tax compliance

Once you have moved, we take care of all your tax compliance matters as efficiently as possible, so you have the time to deal with other matters.
Review of legal structures

We review and, if needed, amend your legal arrangements – such as wills, corporate structures, trusts, or foundations – to ensure they are valid, recognized, and tax-efficient under the laws of your new country.
Establishment of companies

Following your move to Switzerland, you may want to set up a holding company or another corporate structure. We can establish the company and take care of the accounting, payroll, and tax/legal compliance, based on your specific needs.
Property acquisition advisory

Before you invest in real estate, we assess the tax and legal implications of property ownership in Switzerland and other countries to help you avoid unexpected costs or liabilities.

Partnering for success: submit your interests & open questions

Let’s start the conversation early to ensure your relocation journey is strategically planned from every angle. Submit your interests and open questions.

Contact our experts