Moving to Montreux from the UK

Residence permits for UK nationals

Following the end of free movement between the UK and Switzerland (which took effect on 1 January 2021), British nationals are treated as non-EU/EFTA nationals for the purposes of Swiss immigration law. This means that UK nationals who wish to reside in Switzerland must obtain a residence permit under the standard non-EU/EFTA rules — subject to the cantonal quota system.

UK nationals who were already resident in Switzerland before 1 January 2021 are protected by the bilateral agreement between the UK and Switzerland — they retain their existing residence rights and can continue to renew their permits on the same basis as before. New arrivals from the UK after 1 January 2021 are subject to the non-EU/EFTA rules.

Property purchase rights for UK nationals

UK nationals who are resident in Switzerland (with a B or C permit) have the same property purchase rights as other residents — they can purchase a primary residence without Lex Koller restrictions. UK nationals who are not resident in Switzerland are subject to the full Lex Koller restrictions — they can only purchase Foreign Buyer Eligible properties.

UK nationals who are considering purchasing property in Switzerland before taking up residence should be aware that the Lex Koller restrictions apply to them as non-residents. The most practical approach for UK nationals who wish to purchase a primary residence in Switzerland is to take up residence first (with a B permit) and then purchase.

Tax considerations for UK nationals

UK nationals relocating to Switzerland should take advice on the tax implications of the move — both in the UK and in Switzerland. The UK taxes its residents on their worldwide income; when a UK national takes up residence in Switzerland, they cease to be UK tax resident (subject to the UK's statutory residence test) and become Swiss tax resident.

UK nationals who are relocating to Switzerland with significant assets or income should engage both a UK tax adviser and a Swiss tax adviser before the move. The interaction between the UK-Switzerland double taxation treaty and the Swiss tax system — including the forfait fiscal — can be complex, and professional advice is essential.

Driving licence and practical matters

UK nationals can drive in Switzerland on their UK driving licence for 12 months from the date of taking up residence. After 12 months, they must exchange their UK licence for a Swiss licence. The UK has a bilateral agreement with Switzerland on driving licence exchange — UK nationals can exchange their licence without taking a driving test.

UK nationals relocating to Switzerland should also be aware of the requirements for importing their personal belongings and vehicles — the customs duty relief for new residents applies to UK nationals in the same way as to other non-EU nationals. Pets must comply with the Swiss import requirements for animals from non-EU countries.

Key points

• Post-2021: UK nationals treated as non-EU/EFTA — subject to cantonal quota system
• Pre-2021 residents: protected by bilateral agreement; retain existing residence rights
• Property: B/C permit holders can buy primary residence freely; non-residents face Lex Koller
• Tax: UK and Swiss tax advice essential before move; UK-Switzerland double taxation treaty applies
• Driving licence: valid 12 months; exchange without test under bilateral agreement