Domiciliation in Switzerland & Relocation Abroad

								
																												Integrated tax, legal and global mobility advisory services for private clients, families and internationally active entrepreneurs.

Your move to Switzerland or relocation abroad involves many interrelated aspects that can be difficult to manage simultaneously.

Through our multidisciplinary and international approach, RSM Switzerland supports individuals and families throughout their relocation journey, ensuring that each step serves your best interests while complying with the tax and legal requirements of the countries concerned.

Whether you are arriving in Switzerland or leaving the country, relocation requires careful anticipation. Solutions that were efficient in your country of residence can become highly penalising in the country of arrival if not reviewed in advance.

Key challenges when relocating to or from Switzerland

An arrival in Switzerland or a departure from Switzerland typically raises a number of critical issues that must be addressed in a coordinated manner.

Tax analysis and review of existing planning

A relocation triggers the need for a thorough tax analysis of your asset situation under the legislation of the country of arrival.

This review is particularly important for matters involving trusts, foundations, wills, capital gains, dividend income, salaries, pensions and inheritances. Planning structures that were efficient in one jurisdiction may lead to adverse tax consequences once residency changes.

A comprehensive reassessment is therefore necessary, considering future projects as well as the applicable domestic and international tax rules.

Legal analysis of the patrimonial situation

Relocation often implies a change of applicable law. Special attention must be paid to:

existing wills and succession arrangements;
trust structures;
marriage contracts and matrimonial property regimes.

This is particularly relevant when moving between common law jurisdictions (such as the UK or the United States) and civil law jurisdictions (notably most EU countries and Switzerland). Legal arrangements valid in the country of departure are not automatically recognised or effective in the country of arrival, potentially leading to unintended outcomes.

Residence and work permits

Relocation also requires the proper handling of residence permits, work permits and, where applicable, authorisation to carry out professional activities in the host country.

RSM Switzerland coordinates these aspects with the relevant authorities and advisers, ensuring consistency with the overall tax and legal strategy.

Import of personal assets and valuable goods

Relocating individuals often need assistance with the import of:

household goods;
pets;
works of art, wine collections or vehicles.

These operations involve customs duties, VAT considerations, import authorisations and specific documentation requirements, which must be reviewed case by case.

Acquisition of real estate

When relocation involves the acquisition of real estate, a detailed review is required, including:

compliance with local acquisition rules and authorisations;
legal due diligence of the property;
coordination with notaries, sellers and banks;
negotiation of financing and mortgage arrangements;
representation during signing and completion.

Tax representation and advance rulings

Relocation may require tax representation before the authorities, including:

negotiation of applicable tax regimes;
advance tax rulings or prior agreements;
handling of correspondence, tax returns and assessments.

A proactive dialogue with the tax authorities is often key to securing certainty and avoiding disputes.

Optimisation of income flows and pensions

Relocation has a direct impact on the taxation of income flows, both passive and active, such as:

pensions;
dividends;
interest and licence income;
employment or board remuneration.

Special attention is also required for the withdrawal and taxation of pension funds, which often differ significantly between the country of departure and the country of arrival.

A global expatriation strategy

Working with both individuals and companies, RSM Switzerland designs and implements global expatriation strategies tailored to your personal situation, professional activities and long term objectives.

By coordinating tax, legal, mobility and administrative aspects, we help ensure a smooth transition, mitigate risks and secure your personal and family interests throughout the relocation process.