In today's globalized world, migration is no longer just
driven by economic and existential needs. People increasingly
choose to be expatriates and lead international lifestyles. As
such, relocation planning has never been as important. In this
brochure, we set out the most important legal and tax
considerations to bear in mind if you are planning a move to
Switzerland. Following a brief general overview of the Swiss legal
system, the brochure summarises the most important tax laws, the
rules on foreigners acquiring Swiss real estate and the most
relevant aspects of Swiss family, divorce and succession law.
This brochure aims at providing individuals who think about
relocating to Switzerland as well as their advisers with an
overview of the most relevant legal and tax issues to consider
before taking the final decision to relocate. It can and should not
replace personal advice which is very important not only with
regard to a relocation to Switzerland in general but