Registration

Registration is a crucial step in relocation to Switzerland.

For foreigners arriving for work, this step is required prior to taking up employment.

Even being in a possession of a valid visa is not enough to start working.

Registration must happen prior to the first day of work in Switzerland.

In order to register, one is required to show proof of suitable accommodation, which in most cases constitutes a valid lease agreement. It is generally not possible to register before the start of the lease, so it is advisable to sign a lease that starts a few days before the employment start date.

You must register with the local municipality (Gemeinde) within 14 days of entering the country. The cost of registration varies by location and depends on whether you are an EU citizen or not.

You will need to bring various documents to your registration. Each municipality may have a different list of documents but most common are:

  • your passport,
  • birth certificate (for children),
  • marriage certificate (for spouses),
  • rental agreement,
  • visa, or pre-approval,
  • confirmation of health insurance,
  • police record and
  • employment contract.

Re-registration

If you move to  a new address, you are obliged to inform your local authorities about the move.

If you move between different cantons, this may have an impact on your taxation (please refer to our guide on taxation on page 24).

Usually, it is enough to visit one municipality office for the re-registration. In some cases it’s sufficient to visit the bureau in the area that you are leaving, in other cases you will be advised to visit the new municipality.

ID Card

Swiss ID cards are meant only for Swiss nationals.

As a foreigner, you will need a residence permit card — this is your official Swiss ID. You will receive this permit after you register your residency in the canton in which you live.

This is likely to be an L (short-term, under one year) or B-permit (long-term, over one year) and must be carried with you at all times.

If your permit card is lost or stolen, you should immediately report to police at your nearest police station.

Then go to the residents’ register office in your commune (or to the cantonal migration authority) with your passport, a passport photo and the loss notice. You must pay for the duplicate or new permit. The costs vary.

If a permit reported as lost is subsequently found, you must cancel it at the residents’ register office in your place of residence.

Tax Identification Number (TIN)

The Tax Identification Number in Switzerland corresponds to the social insurance number – AVS (Assurance-vieillesse et survivants) in French-speaking cantons and AHV (Alters- und Hinterlassenenvorsorge) in German-speaking cantons.

This number is important for opening bank accounts, domestic taxes, international taxes, social services and employment benefits. Foreign nationals receive their TIN/AHV shortly after they register with the local municipal authorities.

There is no fee for obtaining a TIN.

Withholding Tax

Most expats who live and work in Switzerland do not have to file a full annual tax return but instead pay withholding tax (Quellensteuer). This involves the employer directly withholding tax from your salary and is simpler.

However, if you have permanent residence or earn over 120 000 CHF per year, you are considered a tax resident in Switzerland and have to pay regular income tax.

The canton you live in considerably impacts how much tax you pay. Note that this is determined for the entire year by where you are registered on December 31st, even if you move cantons in that year.

In practical terms, this means that you are risking higher income tax if you move within the year. It is advisable to compare tax rates prior to moving between cantons. You may consider postponing the moving date or bringing it forward it if you move to a canton with a significantly lower tax rate.

Need a Helping Hand

If this is still too overwhelming feel free to reach out to us. We would be happy to help!