Residence permit for retirees (non-EU, 55+) (Aufenthalt für Rentnerinnen und Rentner, Art. 28 AIG)

Residence permit for retirees (non-EU, 55+) is a residence route in Switzerland (Pensioen). Age ≥55, special personal ties to Switzerland (long stays, close relatives), centre of life moved to CH, no gainful activity in CH or abroad, sufficient financial means (cantonal practice; often combined with lump-sum tax). Discretionary cantonal + SEM approval. Gov fees ~CHF 500 (family of 3).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Switzerland

Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without

Resident from arrival day (pro-rata year); lump-sum (forfait) for non-Swiss without Swiss gainful work

Residence certificate: Cantonal TRC; lump-sum taxpayers need modified lump sum for some treaties (DE, AT, IT, BE, CA, NO, US)

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Switzerland on the interactive map →openen in database → →Officiële pagina ↗

Retirement visas and pensioner residence →

Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 10 years. Citizenship can be possible after about 10 years.

How holders are taxed

Ordinary worldwide taxation or lump-sum taxation where canton allows

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Categorie	Pensioen
Investering	—
Leges (gezin)	CHF 500
Inkomen / jr	—
Vermogen	—
Min. verblijf	—
PV	10
Staatsburgerschap	10
Werk	no
Komt in aanmerking	Non-EU/EFTA aged 55+
Belasting	Ordinary worldwide taxation or lump-sum taxation where canton allows
Stand	2026-10

Officiële pagina

openen in database →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.