Permit types B, C, L, G
Your permit determines tax status, social security, family reunification rights and ultimately the right to stay. B permit (Aufenthaltsbewilligung) is the standard one-to-five-year residence permit issued to EU/EFTA nationals with a job and non-EU nationals on a quota-based work contract. C permit (Niederlassungsbewilligung) is permanent residence after five years (EU) or ten years (non-EU) of continuous B residence and ends source-tax obligation.
L permit is short-term (≤12 months, renewable up to 24), often used for first contracts and EU job-seekers. G permit covers cross-border workers (frontaliers) who live in a neighbouring country. Each permit has different fiscal consequences — the most important being source tax (Quellensteuer/impôt à la source) which applies to B and L permits below a salary threshold.
Commune registration and tax registration
Within 14 days of arrival you must register at the Einwohnerkontrolle / Contrôle des habitants of your commune. Bring passport, employment contract, rental contract and birth/marriage certificates (translated for non-DACH countries). The commune notifies the cantonal migration office, which issues your permit, and the cantonal tax office, which opens your fiscal file.
Tax registration triggers a withholding-tax (Quellensteuer) classification. If you have a B/L permit and earn under CHF 120,000/year (CHF 500,000 in Geneva), tax is deducted at source by your employer monthly and you usually don't file a return. Above that threshold or with significant other income, you file an ordinary tax return; either way, keep all receipts that could become deductions (3a, professional expenses, charity).
Mandatory health insurance (KVG / LAMal)
Within 90 days of registration you must take out a basic health insurance policy with a Swiss-approved insurer. Coverage backdates to your arrival date, so don't delay choosing. The basic package is identical across all insurers — every insurer must accept everyone, regardless of health. They differ only on price, customer service and supplementary (VVG) add-ons.
Cheapest national providers in 2026 are Assura, SWICA and KPT in many cantons. Pick a high franchise (CHF 2,500) if you're healthy — monthly premium drops by CHF 80–120. Add a hospital VVG policy if you want general-ward upgrades; skip dental supplements unless you have known issues (rarely worth it on actuarial terms).
Opening a Swiss bank account
Most newcomers can open a current account with PostFinance, UBS, ZKB or a cantonal bank against a passport and registration confirmation (Anmeldebestätigung). Neobanks Yuh, Neon, Zak and Revolut Switzerland open online in 30 minutes and are excellent for daily use. PostFinance is the universally accepted default for payroll and bills.
Some banks ask for proof of tax compliance in your previous country (FATCA for US persons triggers extra paperwork — usually a separate account class or refusal). If you're being paid in CHF immediately, set up your payroll account before your first month-end. Maintain one foreign-currency account (Wise, Revolut) for international transfers, which routinely beat Swiss-bank FX by 1.5–3%.
Your first Swiss payslip
Expect 6–9 deductions: AHV/IV/EO (5.3% employee), ALV unemployment (1.1% to CHF 148,200), BVG pillar 2 (often 7–10% age-dependent), KTG illness daily allowance (0.5–1.5%), UVG non-occupational accident (1–2% capped), Quellensteuer at source if applicable, FAK family allowance (employer-side), administrative levy. Gross to net for a CHF 100,000 salary in Zurich, single, no kids, ends up around CHF 75,000 cash net plus KVG paid separately.
Bonuses and 13th-month payments are taxed in the month received and inflate that month's withholding — many newcomers panic at January or December slips. The annualisation happens automatically; if you're on Quellensteuer at year-end you may apply for a 'subsequent ordinary assessment' if you suspect you've been over-withheld.
AHV and pillar 2 enrolment
AHV (1st pillar) registration is automatic when your employer files your hire. You receive an AHV-Nummer (13-digit ID also used as social security and tax number) within four weeks. Self-employed individuals must register directly with their cantonal compensation office (Ausgleichskasse).
Pillar 2 (BVG) auto-enrols above CHF 22,680 annual salary in 2026. The coordination deduction (CHF 26,460 in 2026, but proposed reforms may lower it) is subtracted before contributions, so a CHF 100,000 salary contributes on roughly CHF 73,540 of 'insured salary'. Employer and employee split contributions; the typical split is 50/50 but generous employers cover 60–70%. Check the percentage in your contract — it's a real-money benefit.
Bringing money into Switzerland
There's no Swiss limit on bringing in your own money, but cash above CHF 10,000 must be declared at the border. Wire transfers above CHF 15,000 trigger anti-money-laundering documentation requests from your Swiss bank — keep the source-of-funds story tight (employment, inheritance, sale of property) and the supporting documents accessible.
Don't use traditional bank wires for the first year. Wise, Revolut, OFX and Currencyfair convert at near-interbank rates and cost 0.3–0.6% versus 1.5–3% at most retail banks. Time large transfers to convert when CHF is relatively weak — but don't overthink it; for amounts under CHF 100,000, FX timing dominates almost nothing.
Project your first Swiss net salary
Estimate what you'll actually keep from your first Swiss gross salary by canton, age and family status.
Open the net salary calculator →Frequently asked questions
Do I need a job offer to move to Switzerland?+
EU/EFTA nationals can enter as job-seekers for up to six months without a job offer, then must register if they find work. Non-EU nationals essentially need a job offer plus quota approval — moving without one is not practical.
Can I keep my foreign health insurance instead of KVG?+
Only via formal exemption (e.g. EU citizens with EHIC and posting documents for a defined period, or US/UK retirees with specific bilateral coverage). For long-term residents, KVG is mandatory and exemptions are rarely granted.
When do I start paying Swiss taxes?+
From your arrival date. If you're on source tax it's deducted from each payslip. If you file an ordinary return, your first full year's tax is assessed in the following spring and may include arrears for a few months.
How long until I get a C permit?+
EU/EFTA: 5 years of continuous B residence and integration (language, no welfare). Non-EU: 10 years, sometimes 5 with US/Canada bilateral agreements or successful integration. The C permit ends source tax and gives almost all rights of a Swiss citizen except voting.
Can I open a pillar 3a from day one?+
Yes, as soon as you earn Swiss-taxable income. Even partial-year earners get a partial deduction. Open with a low-cost ETF provider (VIAC, Finpension, Frankly) rather than an insurance product.
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