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From Switzerland to Cyprus

Your Swiss canton decides half your tax bill. Cyprus decides none of it.

Swiss top marginal runs from around 22% in Zug to 45% in Geneva, with a cantonal wealth tax on top every single year. Dividends are only partially taxed, but cantonal roulette still lands in the high twenties. Cyprus answers with a flat 15% corporate rate, 0% on non-dom dividends for 17 years, and no wealth tax at all. Here is how the move works for a Swiss national.

22%–45%

Swiss top marginal by canton

~0.3–0.9%

Cantonal wealth tax each year

0%

Cyprus non-dom tax on dividends

None

Cyprus wealth or inheritance tax

  • Licensed Cyprus law firm
  • Regulated by the Cyprus Bar
  • Founders from 12+ countries
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  • Paphos · Limassol · Nicosia

Step 1 · Switzerland today

What you actually pay living in Switzerland

Here’s the headline tax burden a Swiss founderfaces in 2026 — income tax, tax on dividends and investment income, wealth or property-style taxes, and anything due on the way out. Regional and social-security add-ons are included where they materially change the number.

Federal income tax — top rate11.5% on income above CHF 793,400
Cantonal + communal income tax (top combined, incl. federal)~22.7% Zug · ~33% Schwyz · ~41% Zurich · ~45% Geneva · ~48% other high cantons
Dividends from a qualifying ≥10% shareholdingPartial taxation — 70% federal base + cantonal; effective top ~22–33% depending on canton
Capital gains on private shares0% — provided you are not classified as a commercial trader
Wealth tax (cantonal + communal)Annual levy on worldwide net worth; ~0.1–0.3% in Zug / Nidwalden, up to ~0.9% at top Geneva brackets
Corporate tax (federal + cantonal + communal)11.9% Zug · ~14% Lucerne · ~19.7% Zurich · ~21% top cantons
Social security (AHV/IV/EO + ALV)~6.4% employee + ~6.4% employer on salary; self-employed AHV up to ~10%
Lump-sum taxation (Pauschalbesteuerung)Still available federally and in most cantons for non-working foreign nationals; abolished at cantonal level in Zurich, Basel-Stadt, Basel-Landschaft, Schaffhausen and Appenzell Ausserrhoden. Federal minimum base CHF 434,700.
Inheritance & gift taxNo federal tax; cantonal rules vary. Spouses and direct descendants exempt in most cantons (not Vaud/Neuchâtel/Appenzell IR for descendants)

Step 2 · Side by side

Switzerland vs Cyprus, line by line

Tap any row for the full “why this matters” explanation. The two columns are the two sides of the decision — what you pay today versus what you’d pay with Cyprus non-dom.

What matters
Switzerland
Cyprus

Interactive · 30-second estimate

See what a move to Cyprus is worth for you

Enter your annual distributed dividend income below. The calculator shows what you’d pay today in Switzerlandversus what you’d pay as a Cyprus non-dom, with a live side-by-side.

Assumes the full amount is distributed as dividends (or equivalent investment income) and the Switzerland typical top on qualifying dividends (Zurich-level partial taxation) of 25% applies. Cyprus side assumes non-dom status plus the capped 2.65% health contribution. Real numbers depend on your full picture — we confirm on a free call.

Switzerland today

Tax paid

€62,500

You keep

€187,500

Cyprus non-dom

Tax paid

€4,770

You keep

€245,230

Your estimated saving

€57,730/ year

Over the 17-year Cyprus non-dom window: €981,410

23.1% of income back

Step 3 · Why the move

The structural issues driving Swiss founders out in 2026

Cantonal roulette decides your tax bill

Switzerland does not have one personal tax rate — you have 26. Move from Zug (top ~22.7%) to Geneva (top ~45%) and the same paycheque produces a very different net. Cyprus gives you one rate, with the same Mediterranean postcode: 35% top marginal, 0% up to €22,000, and 0% on dividends for non-doms.

Wealth tax, every single year

Most Swiss cantons levy an annual tax on your worldwide net worth: around 0.1–0.3% in low-tax cantons like Zug and Nidwalden, up to ~0.9% at the top Geneva brackets. Ten years of compounding on a CHF 20m net worth at 0.5% is CHF 1m straight out of the pile. Cyprus has no wealth tax at all.

The lump-sum regime is narrowing

Pauschalbesteuerung is still available federally and in most cantons for non-working foreigners — but five cantons (Zurich, Basel-Stadt, Basel-Landschaft, Schaffhausen, Appenzell Ausserrhoden) have scrapped it at cantonal level. Swiss nationals themselves cannot use it, and the federal minimum taxable base is now CHF 434,700. For working Swiss founders the regime is not the answer; for them, Cyprus non-dom is a cleaner fit.

Step 4 · The Cyprus answer

Cyprus in one screen

The simplest founder tax position in the EU after the 2026 reform: low corporate rate, zero tax on dividends for non-doms for 17 years, no wealth tax, no inheritance tax. Six numbers tell most of the story.

Corporate income tax

15%

Flat; IP Box effective ≈3%

SDC on dividends (non-dom)

0%

For 17 years

Top personal tax

35%

First €22,000 at 0%

CGT on non-RE shares

0%

Only Cyprus real-estate shares are taxed

Wealth / net worth tax

None

No annual wealth levy

Inheritance / gift tax

None

Abolished decades ago; not coming back

Step 5 · Life in Cyprus

Beyond the tax math — why founders actually stay

Tax moves people in. Life keeps them here. Nine practical reasons families settle, beyond what the spreadsheet says.

Climate

340+ sunny days — #1 climate globally

More than 340 sunny days a year. Winter lows rarely below 13–15°C on the coast; sea swimmable April–November. WhereNext ranks Cyprus #1 for climate in 2026.

Safety

Among the 15 safest countries in the world

Ranked 13th globally by Global Finance 2026. Homicide rate 0.4–0.8 per 100,000. Low violent-crime environment — families notice within weeks.

Language

English + common-law legal system

English is the default business language; courts and contracts run in English. The legal system is inherited from the UK — familiar for founders from UK, US, Ireland and the Commonwealth.

Healthcare

Universal GESY since 2019 + strong private

Public healthcare covers everyone at ~2.65% of income. Cyprus has one of the EU's lowest death-rates from preventable causes. Private insurance adds €150–€300/adult/month — half of Western Europe.

Schools

British, American and IB schools across the island

British curriculum (IGCSE, A-Levels), American, and International Baccalaureate options across Nicosia, Limassol, Larnaca and Paphos — with long waitlists filled by children of relocating founders.

Connectivity

Two airports, Europe and Gulf in 4 hours

Direct flights from Larnaca and Paphos to London, Paris, Frankfurt, Athens, Dubai, Tel Aviv, Milan and Barcelona. Most of Europe, the Gulf and the Levant inside a 4-hour flight radius.

Step 6 · Your right to live in Cyprus

As an EU citizen you don't need permission. You just register.

Your right to live in Cyprus comes from being an EU citizen. The paperwork simply records that — it doesn't grant anything. Two stages: the Yellow Slip on arrival, upgraded to permanent residence after five years.

Yellow Slip

Your EU registration certificate

Filed once you’ve moved, within four months of arrival. Cheap, fast, and valid for life. You show what you’ll be doing in Cyprus (working, running a business, living off income, or joining a spouse) and that’s it.

Deadline

4 months after you arrive

Processing

About a month

Validity

Indefinite

Read the full Yellow Slip guide →

After 5 years

Permanent residence, automatically

Stay five years and your registration upgrades to unconditional permanent residence. Short trips don’t interrupt the clock, and your right can’t be lost unless you leave Cyprus for more than two years straight.

Step 7 · Becoming a Cyprus tax resident

Two ways in: 183 days, or just 60

Cyprus lets you become tax resident either by being here most of the year, or — if you’re mobile — by spending as little as 60 days a year here and meeting a few extra conditions. The second route is the one mobile founders use.

183

The 183-day rule

Spend more than 183 days of the calendar year in Cyprus and you’re a Cyprus tax resident — full stop, no other conditions. The day you arrive counts, the day you leave doesn’t. This is for people who genuinely live here most of the year.

60

The 60-day rule

All four of these need to be true in the same year:

  1. 1You spend at least 60 days in Cyprus
  2. 2You don't spend more than 183 days in any other single country
  3. 3You aren't tax resident anywhere else
  4. 4You have a home in Cyprus (owned or rented) and you run a business, work or hold a directorship here — kept active through the end of the year

In plain English: a Cyprus home, a Cyprus company or role, 60+ days a year on the island, and you don’t owe tax residence anywhere else. How the 60-day rule works in practice →

Step 8 · Non-dom status

17 years of 0% tax on your dividends, interest and rent

Cyprus keeps a simple promise for newcomers: as long as you’re not domiciled here, worldwide dividends, interest and rental income skip the defence contribution that Cypriots pay. That’s a 17-year window where your investment income effectively sees a 0% line on the Cyprus side.

Dividends

Domiciled: Small health levy only

Non-dom: 0% + small health levy

Interest

Domiciled: 17% + small health levy

Non-dom: 0% + small health levy

Rental income

Domiciled: Progressive income tax

Non-dom: Progressive income tax

How long does non-dom last?

You get 17 yearsof non-dom status as standard. Under the 2026 reform there is an option to extend further in return for a one-off contribution — the practical result is that founders arriving now can plan on a clean 17-year window with room to extend if it makes sense. Non-dom, plain English → · What happens after year 17 →

Step 9 · Leaving Switzerland

Leaving Switzerland cleanly

Moving to Cyprus only works if Switzerlandstops claiming you for tax at the same time. The steps below are the ones that actually matter — the rest is paperwork your lawyer handles.

  1. 1

    Deregister with your commune properly

    Swiss tax residency goes with your formal commune registration and your centre of life. Deregister at your Einwohnerkontrolle / contrôle des habitants, surrender the permit where applicable, end the lease or list the property for sale or long-term rent, and move family and belongings. A Swiss home kept "available for your use" keeps the canton claiming you — this is the single most common trip-wire.

  2. 2

    File your departure-year return and pay the wealth tax pro-rata

    Your final Swiss canton taxes you on income and wealth up to your departure date. The file closes cleanly once that return is filed and settled. Any refundable federal withholding (on Swiss dividends and interest) is reclaimable by the Swiss fiscal representative. Build this into the exit plan so it does not drag on for a year after you move.

  3. 3

    Decide what happens to the Swiss AG/GmbH and your pension pillars

    Your AG or GmbH stays Swiss-tax-resident wherever you live — dividends from it face Swiss 35% withholding, reclaimable to 0% or 15% under the Cyprus-Switzerland treaty with a qualifying holding. On pensions, the second-pillar lump sum is payable on emigration but triggers a one-off Swiss source tax; the third pillar is paid out with a similar charge. Time these carefully — the draw year matters.

  4. 4

    Handle real-estate and large private gains before you go

    Private capital gains on shares stay untaxed in Switzerland, so there is no exit-tax problem on a typical share portfolio. But Swiss real estate stays in the cantonal Grundstückgewinnsteuer net forever — a sale after the move still triggers Swiss tax. If you plan to dispose of property, decide whether to sell before departure or keep it as a pure rental with a Swiss tax representative.

Step 10 · Your relocation, month by month

From decision to non-dom, in five stages

The whole thing is usually a three-to-four month project for the paperwork, plus the time it takes you to physically relocate. See the relocation package →

  1. 1

    Before you move

    Get the exit side right

    The biggest relocation mistakes happen at home, not in Cyprus. Confirm when your home-country tax residency actually ends, sort out any exit-tax exposure on company shares, and decide what happens to any existing business. This is where most of the money is made or lost.

  2. 2

    Month 1

    Set up the Cyprus side

    If you plan to use the 60-day rule, you need a Cyprus company and a role in it. We handle the incorporation, registered office and tax registrations so it's ready before you arrive. About 5–10 business days.

  3. 3

    Month 2

    Move and file your Yellow Slip

    You arrive, rent or buy a home, and file the Yellow Slip within four months. It's inexpensive, quick, and confirms your right to be here on paper.

  4. 4

    Month 2 onwards

    Build up your Cyprus days

    Whichever route you use — 60 days with ties, or 183 days — the important thing is to track presence properly from day one. A simple log, boarding passes, and receipts are enough. We tell you when you've crossed the line.

  5. 5

    Year 1

    First Cyprus tax return, non-dom locked in

    At the end of your first tax year we file the return that formally registers you as a Cyprus tax resident and non-dom. From that point forward, your dividends come to Cyprus on the 0% line for the next 17 years.

Step 11 · What it’s worth

Worked example: a Zurich founder drawing CHF 400,000 of dividends a year

A Swiss founder holds ≥10% of a Swiss AG that makes CHF 600,000 of profit, paying Zurich's ~19.7% combined corporate rate. The founder draws CHF 400,000 of qualifying dividends a year, taxed at Zurich's top cantonal rates under partial-taxation rules, plus annual cantonal wealth tax on a CHF 10m net worth. Compared against the same business run through a Cyprus company as a Cyprus non-dom.

Today, in Switzerland

  • Profit before corporate taxCHF 600,000
  • Swiss corporate tax (~19.7% Zurich)~CHF 118,000
  • Distributable~CHF 482,000
  • Zurich dividend tax (partial taxation, effective ~28%)~CHF 112,000
  • Cantonal wealth tax on CHF 10m (~0.3%)~CHF 30,000
  • Take-home (of the CHF 400k drawn)~CHF 258,000
Cyprus

After the move

  • Profit before corporate tax€470,000
  • Cyprus corporate tax (15%)€70,500
  • Distributable€399,500
  • Non-dom tax on dividend€0
  • Wealth tax€0
  • Health contribution (capped)~€4,770
  • Take-home~€394,730

Annual net saving

~€140,000 per year once the Swiss wealth tax is gone

Over the 17-year non-dom window: ~€2.4m over the 17-year non-dom window

Real clients

Founders who made the move from Switzerland and nearby

Real reviews from real clients. Names abbreviated for privacy. Countries indicate where the client moved from.

Exceptional service from start to finish. Our Cyprus holding was structured with the IP Box in mind and our accountant handles everything on a single annual fee. A pleasure to work with.
Daniel S.Moved from Switzerland
Philippou Law Firm made registering my company incredibly easy. The whole process was handled remotely and everything was done in 2 weeks. Highly recommended!
Thomas M.Moved from Germany
I relocated to Cyprus with my family and they handled everything from immigration to company formation. Professional and transparent throughout.
Sarah K.Moved from United Kingdom

Step 12 · Common questions

FAQs from Swiss founders

I'm a Swiss national. Do I need a visa or residence permit for Cyprus?
No. Under the EU-Switzerland free-movement agreement, Swiss nationals are treated like EU citizens for Cyprus residence. You apply for the Yellow Slip (MEU1) within four months of arrival — the same route a German or Irish national uses. Inexpensive, quick, valid for life. After five years it upgrades automatically to permanent residence.
Doesn't Switzerland have an exit tax when I move abroad?
Not in the German or Dutch sense. Switzerland does not deem private shares to be sold when you emigrate, so there is no personal exit tax on your share portfolio. The two things that do trigger on departure: pension lump-sums (second and third pillar) pay a one-off Swiss source tax, and any eventual sale of Swiss real estate stays in the cantonal property-gains tax net forever. Both are plannable — the draw year and timing matter.
How does the Swiss-Cyprus treaty treat my dividend flow?
Switzerland withholds 35% at source on dividends. The treaty reduces that to 0% for a corporate shareholder holding at least 10% of the capital for at least one year, and to 15% in all other cases. On the Cyprus side, a non-dom pays 0% on the incoming dividend for 17 years. Put a Cyprus holding over your Swiss AG and the combined leakage drops to zero for qualifying flows — provided the Cyprus parent has genuine substance.
I already pay lump-sum tax (Pauschalbesteuerung). Why would I move to Cyprus?
Swiss lump-sum only works for non-Swiss-nationals who do not work in Switzerland. It is narrowing: five cantons have abolished it at cantonal level and the federal minimum taxable base is now CHF 434,700. If you are a Swiss national, or you actively run a business, the regime is not open to you. Cyprus non-dom is the cleaner answer: 17 years, 0% on dividends and interest, no minimum-base fiction, and you can work.
What happens to my second and third pillar pensions?
On definitive departure from Switzerland you can draw the lump sums. They pay a one-off Swiss source tax (cantonal rates, typically 5–10% combined depending on the amount and canton). Cyprus then does not tax the already-taxed lump sum on arrival. The draw year matters — splitting across two tax years and choosing a low-rate receiving canton (Schwyz for pillar 3a, for example) can cut the Swiss charge meaningfully. We coordinate with your pension provider.
How long does a clean Switzerland-to-Cyprus move take?
Usually 3 to 4 months. Two to three weeks for the Cyprus company, around a month for the Yellow Slip once you have moved, and the Swiss side — commune deregistration, final cantonal return, pension drawdown, permit surrender — running in parallel. Add a month upfront if your Swiss AG or property portfolio is materially valuable and needs restructuring before departure.

Find your fit

Which relocation package fits your Switzerland move?

Four quick questions — we’ll tell you which package fits and why, so your free consultation starts from a concrete plan instead of a blank page.

Package Finder

Answer 4 quick questions

Non-EU vs EU citizenship, days in Cyprus, Cyprus company needed, family composition — the same checks a lawyer would run on a first call.

Ready to move from Switzerland?

Book a free 30-minute call with a licensed Cyprus lawyer. We listen to your situation, tell you what’s realistic, and send you a written plan with fixed fees within 24 hours. No obligation, no pushy follow-ups.

  • Covered by lawyer-client privilege
  • Fixed fees, written in advance
  • Regulated by the Cyprus Bar