If you are a foreign national and wish to purchase residential property or land in Switzerland, you may require a permit. A distinction must be made between foreign nationals resident in Switzerland and foreign nationals not resident in Switzerland. Residents of Switzerland EU/EFTA citizens resident in Switzerland have the same rights as Swiss citizens when purchasing real estate and therefore do not require a permit. Third-country nationals (non-EU/EFTA states) with legal and actual residence in Switzerland may purchase a property for their own residential purposes. A valid residence permit is required (usually a B permit for foreign nationals). If construction work is to be carried out on the property, it must begin within one year. However, foreign nationals resident in Switzerland also require a permit to purchase vacation homes (second homes). Legal entities domiciled in Switzerland may acquire real estate as long as there is no foreign control. This is the case if persons abroad own more than one third of the capital or have granted significant loans. Without residence in Switzerland The canton of Zug has no quotas for vacation homes, which is why their acquisition in the canton of Zug by persons abroad is not possible. Legal entities domiciled abroad can only acquire business premises. Determination of domicile A residence permit B or C is not sufficient to determine domicile. The domicile is where the person resides with the intention of staying permanently. The decisive factor is where the focus of a person’s personal relationships is located, where they regularly spend their non-working hours, maintain family and friendly relationships and participate in social life. Indications of this are, for example, the employment relationship, regular tax liability, regular participation in a club, transport subscriptions or sharing a household with a spouse or partner. Procedure for purchasing property If you want to purchase a house, an apartment or a plot of land as a foreigner, you need to check with the relevant authorities whether all the necessary requirements have been met or whether a permit may need to be obtained. Our experts will be happy to assist you with this.