Can a Second Home Be Used as a Primary Residence?

Using a secondary residence as a primary residence

An owner of a secondary residence in Montreux can convert it to their primary residence by registering their domicile at the property. This requires deregistering from their current domicile and registering with the Montreux commune (Service de la population). The change takes effect from the date of registration.

Once the property is the owner's primary residence, it is no longer classified as a secondary residence. The owner pays cantonal and communal taxes in Montreux and benefits from the rights and obligations of a Montreux resident.

Implications for Lex Koller-authorised properties

For properties purchased under Lex Koller authorisation as holiday homes, converting to a primary residence is more complex. The Lex Koller authorisation was granted on the basis that the property would be used as a holiday home — not a primary residence. Converting to a primary residence may require notification to the cantonal authority and could affect the authorisation conditions.

In practice, if a foreign buyer becomes resident in Switzerland and registers their domicile at their Montreux property, the Lex Koller restrictions may no longer apply — as a resident, they are no longer subject to the foreign buyer restrictions. However, this should be confirmed with a notary before making the change.

Lex Weber implications

Converting a secondary residence to a primary residence in a Lex Weber-restricted municipality is generally straightforward — the law restricts new secondary residences, not the conversion of existing ones to primary residences. In fact, such a conversion reduces the proportion of secondary residences in the municipality, which is consistent with the law's objectives.

There are no Lex Weber restrictions on using a secondary residence as a primary residence. The conversion is an administrative process, not a regulatory one.

Practical considerations

Buyers who purchase a secondary residence in Montreux with the intention of eventually moving there should be aware that the conversion process is straightforward. They can use the property as a holiday home initially and convert to primary residence status when they are ready to move.

Tax planning is important in this scenario — the change in domicile has significant tax implications, particularly for buyers who are currently resident in a low-tax jurisdiction.

Key points

• A secondary residence can be converted to a primary residence by registering domicile there
• The conversion is an administrative process — no Lex Weber restriction applies
• Lex Koller-authorised properties may require notification to the cantonal authority
• Becoming resident in Switzerland may remove Lex Koller restrictions
• Tax implications of changing domicile should be assessed in advance