SWITZERLAND Law and Practice Contributed by: Natalie Dini and Peter Vogt, Tax Partner AG
7. Citizenship and Residency 7.1 Requirements for Domicile, Residency and Citizenship Residence and Work Permits EU nationals can apply for residence and work per - mits based on the Agreement on the Free Movement of Persons (AFMP) basically without restrictions. The same rules also apply to citizens of EFTA member states. Non-EU/EFTA nationals have to meet additional requirements in order to receive a residence and work permit, and the grant of such a permit is subject to quotas and the discretion of the authorities. Possible reasons for granting a permit include proof of the high professional qualification and expert skills of the appli - cant. Further criteria such as language skills and age or economic interest for Switzerland can be decisive in applications for long-term residence. Citizenship Foreign nationals can acquire Swiss citizenship through naturalisation: • The ordinary naturalisation process applies to foreign citizens who have lived in Switzerland for at least ten years, three of which must be in the five years before they file their application. Further, they most hold a permanent residence permit (C permit). • The simplified naturalisation applies mainly to persons who are married to a Swiss citizen or who were born in Switzerland and belong to the third generation of a family of foreign citizens living in Switzerland. The cantons and communes impose their own min - imum stays. The process usually takes one to two years and among other criteria involves a language test and a test about Swiss history, geography and
and proof of deep integration, while investors must first secure residence and then wait out the same statutory time limits. 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms Family-Support Foundation (Familienstiftung) This is a Swiss private foundation dedicated to a child care, education or medical costs; assets are ring-fenced under state supervision and outside the parents’ estates. The use of a Swiss family support foundation is restricted under current legislation and may not finance routine living expenses or distribute capital freely. For this reason, foreign family founda - tions are used more often. There are no domestic special-needs trusts in Swit - zerland as Swiss law lacks its own trust statute, so families use foreign-law trusts, which are usually respected by Swiss practice. Protective Mandate (Vorsorgeauftrag) While still capable, a person (or parents for a soon- to-be-adult child) names someone to manage health, assets and legal affairs if incapacity strikes. These are activated by the KESB. KESB Curatorship (Beistandschaft) A court-appointed guardian steps in if no mandate is in place; the scope ranges from asset management only to full legal control. Life Insurance and Pillar 3a Tax-favoured policies can list a disabled child as top- tier beneficiary, passing funds outside probate and wealth tax. 8.2 Appointment of a Guardian Under Swiss civil law a guardian for a minor or a con - servator/curator for an adult can be appointed only by the KESB after it opens a formal protection pro - ceeding. Even if the parents name a guardian in a will or a person grants a protective mandate, the KESB must still validate the choice and issue the appoint - ment order.
the political and social system. 7.2 Expeditious Citizenship
Apart from marriage to a Swiss citizen or being part of the Swiss-born third generation, there is no quick route to a Swiss passport; even “expedited” cases still require several years’ residency, language proficiency
541 CHAMBERS.COM
Powered by FlippingBook