Buying a house in Switzerland: first the Lex Koller question — are you allowed to buy yet?
In Switzerland a house purchase doesn't begin with the viewing but with one legal question: do you already live there? Whoever as an EU citizen genuinely lives in Switzerland buys freely; whoever wants to buy something from the Netherlands in advance falls under the permit requirement of the Lex Koller. After that the canton determines almost everything: the notary, the costs and the Handänderungssteuer. And for tax purposes your own home counts as notional income until the end of 2028 — the Eigenmietwert.
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Yes, as a Dutch citizen you may buy a house in Switzerland, once you live there. Whoever as an EU citizen genuinely and lawfully lives in Switzerland buys as freely as a Swiss. Whoever still lives in the Netherlands falls under the permit requirement of the Lex Koller, the law on the purchase of property by persons abroad.
What it costs is decided by the canton:
- notary and registry costs;
- the Handänderungssteuer, a property transfer tax: in the canton of Bern for example 1.8% of the purchase price, with under conditions an exemption on the first 800,000 francs for a main residence.
The pitfall is fiscal. Your own home counts as notional income until the end of 2028: the Eigenmietwert. On 1 January 2029 it disappears, together with part of the deductions.
In your first year you don't buy. You rent, you get to know the region, and only then do you decide. See also why that order is fixed. In Switzerland that order is almost compulsory: the law makes buying before your move difficult and after it easy. Read the first year in Switzerland first; this article is for afterwards.
May I buy in Switzerland as a Dutch citizen?
Buying property by "persons abroad" requires a permit in Switzerland. That is governed by the famous Lex Koller. The line isn't drawn by your passport but by your place of residence:
- If you live lawfully and actually in Switzerland as an EU citizen, you don't count as a person abroad and you buy without restriction. With a C permit you're equal to a Swiss citizen anyway.
- If you still live in the Netherlands, you are a person abroad and in principle need a permit from the canton. The Federal Council, the Swiss government, also wants to tighten the rules: on 15 April 2026 it opened a consultation to further restrict, among other things, the purchase of holiday homes by persons abroad.
According to the canton of Zürich, a residence permit alone isn't enough: what counts is your actual residence. Indications include your family living there, your car being registered there, being fully taxable there, or being a member of a Swiss club. The Grundbuchamt, the land registry, checks on every purchase whether you're allowed to buy, and refers you to the permit authority if in doubt.
Conversely: a house in Switzerland gives you no right to a residence permit. The lesson for emigrants is the same as our house rule, but with a statute book behind it: move first, buy afterwards.
What does buying a house in Switzerland cost on top of the price?
Switzerland has no national purchase process: the notary system, the Grundbuch organisation and the costs are regulated by the canton. The deed goes through the notary and your ownership is entered in the Grundbuch. Bern shows how that works out:
| Item | Rule in the canton of Bern | Amount or deadline |
|---|---|---|
| Handänderungssteuer | paid by the buyer, assessed by the Grundbuchamt | 1.8% of the purchase price |
| Main residence exemption | under conditions, if you live there yourself | the first CHF 800,000 of the purchase price |
| When to pay | on registration with the Grundbuch | at registration |
| Notary and Grundbuch | cantonal tariffs | differ per canton |
| Eigenmietwert | notional rent added to your income | until the end of 2028 |
So don't ask "what does buying in Switzerland cost" but "what does buying in my canton cost". The answer can make thousands of francs of difference.
What do I pay every year after that?
Anyone living in their own home in Switzerland pays tax on it as if they were renting it to themselves: the Eigenmietwert, a notional rent added to your income, offset by deductions for mortgage interest and maintenance, among other things. On 28 September 2025 the Swiss people adopted its abolition, with 57.7% of the vote, and on 1 April 2026 the Federal Council decided it takes effect on 1 January 2029.
From then on more changes than just the notional rent. The deduction for maintenance costs also disappears, and mortgage interest is only deductible in proportion to the rented properties in your assets. Anyone buying a home in Switzerland for the first time does get a temporary and capped deduction for interest, the Ersterwerberabzug. If you buy before 2029, calculate two systems: the current one for the first years, the new one after that.
In Vertrekklaar this is phase 5 of 5 of the route: the same steps, but applied to your situation — in your order, tickable, and with the deadlines watched. See the whole route to Switzerland.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Federal Office of Justice — acquisition of property by persons abroad (Lex Koller) and the tightening of April 2026 — bj.admin.ch
- Canton of Zurich — who needs no permit, and how you prove your residence — zh.ch
- Canton of Bern (Grundbuchamt) — the Handänderungssteuer of 1.8% and the exemption for the main residence — gba.dij.be.ch
- EFD — the system change in home-ownership taxation (abolition of the Eigenmietwert, adopted 28 September 2025) — efd.admin.ch
- Federal Council — the abolition of the Eigenmietwert takes effect on 1 January 2029 — admin.ch
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