Swiss Law for Expatriates
The essential legal aspects for expatriates in Switzerland: residence, work, taxes, social security, and family law.
Last updated : 2026-04-10
Legal Aspects for Expatriates
Establishing oneself in Switzerland as an expatriate involves numerous legal issues. The residence permit depends on nationality (EU/EFTA: free movement; third countries: restrictive quota system). The tax system varies according to the canton of residence and may include a flat-rate tax for foreigners without lucrative activity in Switzerland.
Social security includes mandatory health insurance (LAMal, to be taken out within 3 months), professional pension provision (2nd pillar LPP), and AVS/AI (1st pillar). In matters of family law, the applicable law regarding marital regime, divorce, and succession may depend on international treaties (Hague Convention).
For education, public school is free and compulsory. International schools are an alternative but require payment.
Frequently Asked Questions
Does an EU Expatriate Need a Work Permit in Switzerland?
For stays of less than 90 days, a declaration suffices. Beyond that period, either an L or B permit is required, but it is granted as a matter of right with an employment contract (ALCP).
Within what time frame must one contract health insurance upon arriving in Switzerland?
Within the 3 months following the taking of residence. The insurance covers retrospectively from the date of arrival.
What Law Applies to the Divorce of an Expatriate in Switzerland?
In principle, Swiss courts apply Swiss law if one of the spouses has domicile in Switzerland. International treaties may provide exceptions.
Editorial note
This article is provided for general information on Swiss law. It does not constitute legal advice and is no substitute for consulting a professional.
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