3%
Transfer duty
Calculated on the purchase price, with no additional municipal surcharge.
Buying and moving to Geneva
Moving to, investing in or setting up your company in Geneva: the rules to know before you buy
Who can buy, what a purchase costs, which taxes apply, how to buy through a company: the essentials on one page, checked against official sources. Then guidance suited to your situation, with Geneva notaries, tax advisers and lawyers.
Information checked on 26 October 2026 against the websites of the Swiss Confederation and the Canton of Geneva.
01 · Who can buy
Who can buy a home in Geneva?
The Federal Act on the Acquisition of Real Estate by Persons Abroad, known as the “Lex Koller”, sets out who may buy, and what. What counts is your nationality, your permit and your actual place of residence in Switzerland. A permit alone is not enough.
| Your situation | Main residence | Second home or buy-to-let investment |
|---|---|---|
| Swiss national, or EU/EFTA national resident in Switzerland (B, C or L permit) | Allowed | Allowed |
| National of another country, with a C permit | Allowed | Allowed |
| National of another country, with a B permit | Allowed, with conditions In your own name, occupied by you, with no letting, not even partial. Above 3'000 m² of land, the cantonal authority decides. | Not in Geneva |
| EU/EFTA cross-border commuter (G permit) | You live abroad. | Allowed, with conditions A second home near your place of work, on a plot of no more than 1'000 m², occupied by you, with no letting. |
| Resident abroad (other cases) | Not in Geneva | Not in Geneva Only certain subsidised homes and mixed-use buildings remain possible, subject to authorisation. |
Commercial premises. Offices, shops, hotels or workshops used as a permanent business establishment can be bought freely, including by a foreign individual or company: see our offices and commercial premises for sale. To watch. A revision of the Lex Koller has been under consultation since April 2026; among other things, it could make the main residence of non-EU/EFTA nationals subject to authorisation. Nothing has been adopted to date.
Sources: Federal Office of Justice, questions and answers on the Lex Koller (the former fact sheet) and draft revision; Canton of Geneva, purchases by persons abroad.
02 · Purchase costs
What a purchase costs in Geneva
On top of the price, allow for transfer duty, land registry and notary fees, then the costs of the mortgage. For a main residence, Geneva grants a reduction.
0.21%
Land registry
Transfer fee, capped at CHF 40'000. For the mortgage: 0.085% per charge, capped at CHF 20'000.
Scale
Notary
Official sliding scale based on the price, excluding VAT and expenses. The mortgage is the subject of a separate deed.
CHF 20'924
Reduction for a main residence
On transfer duty, if the transaction does not exceed CHF 1'394'928; duties on the mortgage are halved. You must occupy the property for at least 3 years.
As a rough guide. For a CHF 1 million property, transfer duty, land registry and notary fees come to about 3.7% of the price, before any reduction and excluding mortgage costs. Your notary draws up the exact statement. Reduction amounts in force since 1 March 2026, indexed every year. To go further: Casatax, its scales and conditions and the stages of a first property purchase in Geneva.
Sources: Geneva Registration Duties Act (arts. 8A, 33 and 49) and its implementing regulations; land registry and notaries’ scales of fees.
03 · Financing
Financing your purchase
Swiss banks apply minimum requirements recognised by FINMA, then their own calculation rules.
20%
Own funds
Usually 20% of the price, of which at least 10% must not come from the second pillar: savings, third pillar, gifts.
15 years
Repayment
The debt must be brought down to two thirds of the property’s value within 15 years at most.
1/3
Affordability
In practice, the calculated costs (a notional interest rate of about 5%, maintenance of about 1%, repayment) must not exceed one third of gross income. Each bank sets its own parameters.
CHF 20'000
Minimum second-pillar withdrawal
Early withdrawal or pledge, no more than once every 5 years, up to 3 years before retirement, for the home you live in yourself.
Sources: Swiss Bankers Association guidelines recognised by FINMA, in force since 1 January 2025; Federal Office for Housing; banking practice for affordability calculations.
04 · Tax
Taxes for property owners in Geneva
Three taxes while you own the property, one when you sell, and a major reform from 2029.
-
From 2029
The imputed rental value is abolished
Reform approved on 28 September 2025, in force on 1 January 2029. Until 2028, the imputed rental value remains taxable, and interest and maintenance costs remain deductible. After that, no imputed rental value on the home you occupy, but limited deductions.
-
Every year
Supplementary property tax
On the tax value, with no deduction for debt: 1‰ for an individual, 0.2‰ for their main residence, 2‰ for a let property held by a limited company.
-
Every year
Wealth tax
The property counts at its tax value, in principle the purchase price, with a 4% reduction per year of continuous occupation, up to a maximum of 40%.
| Resale: length of ownership | Tax on the property gain |
|---|---|
| Less than 2 years | 50% |
| From 2 years | 40% |
| From 4 years | 30% |
| From 6 years | 20% |
| From 8 years | 15% |
| From 10 years | 10% |
| From 25 years | 2% Since 1 January 2025 (previously 0%). |
Sources: Federal Tax Administration; Geneva Cantonal Tax Administration.
05 · Settling in
Moving to Geneva: the first formalities
-
Before you arrive
Your residence permit
EU/EFTA nationals: a five-year B permit with an employment contract of at least one year, or sufficient means if you are not working. Other countries: reserved for qualified people, within quotas set each year.
-
Within 14 days
Register your arrival
With the Cantonal Population and Migration Office (OCPM).
-
Within 3 months
Take out health insurance
Membership of a Swiss health insurance fund is compulsory, even while your permit is being processed; otherwise, the canton enrols you automatically.
-
From the purchase
Your taxation changes
With a B permit, you are in principle taxed at source. Becoming the owner of a property in Geneva moves you to subsequent ordinary assessment, as does a gross income of at least CHF 120'000.
-
On request
Lump-sum taxation
Still available in Geneva to foreign nationals with no gainful activity in Switzerland. Minimum 2026 basis for direct federal tax: CHF 435'000; the canton applies its own minimum basis, indexed every year.
Sources: Canton of Geneva (OCPM, health insurance, tax at source, lump-sum taxation); State Secretariat for Migration.
06 · Companies
Setting up your company and buying its premises
Capital deposited with a bank, a notarised deed, then registration with the Geneva Commercial Register: the company exists from the date of registration.
CHF 20'000
Sàrl (limited liability company)
Minimum capital, fully paid up.
CHF 100'000
SA (public limited company)
Minimum capital, of which at least CHF 50'000 paid up.
≈ 14.7%
Profit tax
Effective rate for an SA or Sàrl in the City of Geneva since 2024, federal, cantonal and municipal taxes combined. It varies slightly from one municipality to another.
Allowed
Premises for your business
A company, even one controlled from abroad, may buy the offices, shops or workshops it uses.
Homes and companies. A company in which more than a third of the capital or voting rights is held from abroad is itself subject to the Lex Koller: in Geneva, it cannot buy homes, except subsidised housing. Buying shares in an unlisted property company that owns homes also requires authorisation.
Sources: Federal SME portal; Canton of Geneva, setting up an SA or Sàrl; Grand Council, bill 13496; Federal Office of Justice.
07 · How we help
Your project, coordinated at every stage
We do not replace your notary or your tax adviser: we bring the right specialists together around your project and see it through to signing.
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A first conversation
Your situation (residence, permit, nationality), your project and your timetable: we identify the rules that apply to you.
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The right specialists
We put you in touch with Geneva notaries, tax advisers and lawyers we trust to validate the structure before any commitment.
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A targeted search
We select properties compatible with your status and your project: a home, an investment or business premises.
-
Through to signing
Negotiation, financing, coordination with the notary and the bank, then handover of the keys.
Your project
Let’s talk about your move or your investment
An adviser calls you back within 24 to 48 hours to review your situation, without commitment.
- The rules that apply to your situation, clearly explained
- An introduction to the specialists your project needs
- A selection of properties compatible with your status
Sources
Where to check this information
- Lex Koller: questions and answersFederal Office of Justice
- Revision of the Lex KollerFederal Office of Justice
- Property purchases by persons abroadCanton of Geneva
- Registration Duties ActGeneva legislation (RSG)
- Reduced duties for a main residenceGeneva legislation (RSG)
- Land registry feesGeneva legislation (RSG)
- Notaries’ scale of feesGeneva legislation (RSG)
- Minimum requirements for mortgage financingFINMA
- Home ownership funded by occupational pension assetsFederal Office for Housing
- Abolition of the imputed rental value: entry into forceFederal Tax Administration
- Imputed rental valueCanton of Geneva
- Supplementary property taxCanton of Geneva
- Tax value and wealth taxCanton of Geneva
- Tax on property gainsCanton of Geneva
- Registering your arrival with the OCPMCanton of Geneva
- Compulsory health insuranceCanton of Geneva
- EU/EFTA B permitState Secretariat for Migration
- Subsequent ordinary assessmentCanton of Geneva
- Lump-sum taxation: indexed amountsCanton of Geneva
- Setting up an SA or a SàrlCanton of Geneva
- Sàrl: capital and incorporationFederal SME portal
- Corporate taxation: bill 13496Geneva Grand Council
This information is general and given for guidance only; it does not replace personalised legal or tax advice. The rules change: your notary and tax adviser will confirm what applies to your situation. Last checked: 26 October 2026.
A project in Geneva?
Let’s start with a first conversation
Without commitment. An adviser calls you back within 24 to 48 hours.