Second home, main or secondary residence: what rules apply?
In Switzerland, you are required to register your place of residence. You need to take some legal and administrative considerations into account – especially if you register a second place of residence. Comparis explains which provisions apply and what you should keep in mind.
24.08.2022
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1. What is a second home?
In Switzerland, the principle of “unity of residence” applies. This means that you may only have one place of residence in the strict sense. Even if the term is used regularly, from a legal point of view, there is no such thing as a “second home” in Switzerland.
2. What is a secondary residence?
Everyone resident in a commune is registered either as a permanent resident (main residence) or as a temporary resident (secondary residence). Permanent residence and temporary residence mean something different for Swiss and foreign nationals. For foreign nationals residing in Switzerland, permanent and temporary residence are related to their permit.
What applies to Swiss nationals?
For Swiss nationals, main residence is in their commune of permanent residence where their place of origin is registered. Secondary residence is the commune of temporary residence. The commune of permanent residence has issued a place of origin which is entered in the commune of secondary residence. Please note: the certificate and ID card should not be confused with each other.
The conditions for a secondary residence are:
You are a weekly or weekend resident in the commune for a specific purpose (education, work, etc.).
You have no intention of remaining in the commune permanently.
The period of residence lasts at least three consecutive months or you spend a total of at least three months during one year in the commune of secondary residence.
What applies to nationals of other countries?
In the case of foreign nationals, the main residence is in the municipality where the residence permit (e.g. foreigner category B) or the settlement permit (foreigner category C) was issued.
Anyone who regularly works in Switzerland and returns to their place of residence abroad after work has neither a primary nor a secondary residence in Switzerland. These people are considered to be cross-border commuters with a G permit. They are not entered in the register of residents.
Do you live in a Swiss commune during the week and return to your foreign residence at least once a week? In that case, you are registered under registration category 3 (“The person is registered in the commune, but has no main residence in Switzerland”).
Second home or first home: what’s the difference?
What is known as your “centre of life” is decisive in determining your main residence. For families, the primary residence is the family’s residential address. This is true even if you spend more time in your workplace.
It may be different for individuals. Your centre of life may then be the place where you work during the week – even if you return to your main residence at the weekend. You pay taxes in Switzerland at your main residence. Only the taxes related to property ownership are due in the respective commune.
3. How do I register for a secondary residence?
You are required to register a secondary residence or weekly residence in Switzerland. The residents’ registration office must be informed – either in person or online – at the latest 14 days after moving into the second home. Registration fees vary from one commune to another.
To register, you need a valid certificate of residence as well as an identity card or passport. The certificate of residence will then be held by the authority. Weekly or weekend residents receive a residence permit in return. You have to return it when you leave.
4. Second home as a foreign national: what do I need to know?
If you reside in Switzerland as a non-gainfully employed person for less than 90 days per year, you do not need a separate residence permit. If you want to stay longer, you have to be able to prove sufficient financial means and take out health and accident insurance. You only have to pay taxes if you also earn income from work or property in Switzerland or if you spend more than six months per year in your own property.
Do you want to buy property in Switzerland as a foreign national? Then your centre of life must be in Switzerland, and you need a valid residence permit. Details can be found on the federal government’s website on purchasing property as a foreign national.
5. Second home: what taxes and fees do I have to pay?
A second home will incur costs. Which costs you need to pay depends on many circumstances. An important factor is the location. Depending on the canton of the second home, the costs can be quite different.
The tax is levied by the canton in which the property is located – including for secondary residence. For tax purposes, the second home is taxed on the basis of its imputed rental value.
In order to save tax with the second home, you can partially deduct maintenance costs from your taxable income. You can find more on this topic here: Which renovations are tax-deductible?
Even if you are resident abroad, you’ll at least be subject to limited tax liability as a result of owning property in Switzerland. You can obtain detailed information from the tax office of the respective canton.
Every Swiss household must pay a radio and television fee. This is collected by the Swiss collection agency for the radio and television levy, Serafe AG. The fee paid by a household applies both to the main residence in Switzerland and to a second home – irrespective of whether it is used by one or more members of the household.
Important: even if your main residence is abroad, you are liable to pay a fee for your secondary residence in Switzerland.
Even if you only spend the weekend or holidays there: don’t forget that you also have to pay costs at the secondary residence. On the one hand, these include the regular maintenance costs for maintaining the property, such as repairs. On the other hand, there are ongoing ancillary costs such as water, electricity, heating, telephone and Internet.
In addition, most cantons (exceptions: Cantons of Zurich and Thurgau) levy an accommodation/tourism tax on overnight stays in holiday apartments from the respective commune. As the owner of a property, you will receive an invoice for the accommodation and tourism tax once a year in many communes.
