{"schemaVersion":1,"passportCode":"CH","passportUrl":"https://multipassrank.com/passport/switzerland","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"90f71dfca024ea50291e636cf47d13eab98772af76411db7dd863d81a93604a0","notes":"Independently opened all 11 cited official sources and checked all 22 facts in the four bounded topics. The three Japanese justice sources returned HTTP 200 through direct fetch after the web tool returned 403. The 27 March 2026 ministerial announcement expressly distinguishes the unchanged five-year statutory domicile condition from the generally ten-year integration assessment effective 1 April; the updated Asahikawa guidance corroborates that policy and practical Japanese conversation, reading and writing, without a claimed exam equivalence. Age, lawful residence, livelihood, conduct, nationality-loss exceptions and personal application remain qualified. NTA No. 2875 and No. 2010 identify their law date as 1 April 2026 and support the separate domicile/residence tests, foreign-national five-of-ten-year non-permanent tax category, remittance/source distinctions and treaty caveat. SEM sources support Swiss qualifying residence, three-of-five-year recency, C permit, youth credits, permit exclusions, cantonal variation, distinct B1 oral/A2 written minima, accommodations, final approval and dual-nationality qualification. Downloaded the FTA 2025 edition PDF and independently inspected text and rendered pages: printed page 28 is PDF page 30; printed 27, 52 and 54 support tax-level and wealth statements. Its residence thresholds are not presented as replacing domicile. The 5 March 2026 Zurich allocation tables distinguish natural from legal persons and support only the expressly scoped cross-border allocation/rate-progression statement. The 19 August 2026 FTA announcement supports 2032 as a future individual-tax reform, not current rules. Scope and limitations preserve the stated editions and do not assert personal eligibility, complete tax liability, guaranteed processing or a passport-dependent tax rate. No candidate or production data was edited by this reviewer; approval binds only the exact candidate bytes and does not constitute deployment approval."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"90f71dfca024ea50291e636cf47d13eab98772af76411db7dd863d81a93604a0","notes":"Independently opened all 11 cited official sources and checked all 22 facts in the four bounded topics. The three Japanese justice sources returned HTTP 200 through direct fetch after the web tool returned 403. The 27 March 2026 ministerial announcement expressly distinguishes the unchanged five-year statutory domicile condition from the generally ten-year integration assessment effective 1 April; the updated Asahikawa guidance corroborates that policy and practical Japanese conversation, reading and writing, without a claimed exam equivalence. Age, lawful residence, livelihood, conduct, nationality-loss exceptions and personal application remain qualified. NTA No. 2875 and No. 2010 identify their law date as 1 April 2026 and support the separate domicile/residence tests, foreign-national five-of-ten-year non-permanent tax category, remittance/source distinctions and treaty caveat. SEM sources support Swiss qualifying residence, three-of-five-year recency, C permit, youth credits, permit exclusions, cantonal variation, distinct B1 oral/A2 written minima, accommodations, final approval and dual-nationality qualification. Downloaded the FTA 2025 edition PDF and independently inspected text and rendered pages: printed page 28 is PDF page 30; printed 27, 52 and 54 support tax-level and wealth statements. Its residence thresholds are not presented as replacing domicile. The 5 March 2026 Zurich allocation tables distinguish natural from legal persons and support only the expressly scoped cross-border allocation/rate-progression statement. The 19 August 2026 FTA announcement supports 2032 as a future individual-tax reform, not current rules. Scope and limitations preserve the stated editions and do not assert personal eligibility, complete tax liability, guaranteed processing or a passport-dependent tax rate. No candidate or production data was edited by this reviewer; approval binds only the exact candidate bytes and does not constitute deployment approval."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"CH","topic":"citizenship","title":"Switzerland Citizenship Requirements","summary":"Ordinary Swiss naturalisation combines federal residence and language conditions with cantonal and communal requirements and a permanent residence permit.","scope":"Selected ordinary naturalisation conditions for applications under the system effective from 1 January 2018; simplified family and restoration routes are separate.","jurisdiction":"Switzerland: federal, cantonal and communal citizenship","routeType":"naturalisation","facts":[{"id":"residence","label":"Ten years and a C permit","text":"The ordinary route requires ten qualifying years, including three of the preceding five, and a C permanent residence permit. Qualifying residence between ages eight and eighteen counts double, but actual residence must still reach six years.","state":"conditional","sourceIds":["top20-ch-nationality-faq","top20-ch-naturalisation"],"locator":"Ordinary naturalisation: when to apply; Article 9; federal requirements","constraint":{"value":10,"unit":"years","basis":"legal_residence","cohort":"Ordinary route; qualifying permits, youth double-counting and actual-residence minimum apply"}},{"id":"residence-credit","label":"Not every permit counts equally","text":"B and C permits and FDFA legitimation or Ci documents count; F-permit time counts half. N asylum-procedure and L short-stay periods do not count. Local residence requirements add two to five years depending on canton and commune.","state":"conditional","sourceIds":["top20-ch-naturalisation"],"locator":"Federal and cantonal law requirements"},{"id":"language-oral","label":"B1 oral language skills","text":"Federal rules require oral skills of at least CEFR B1 in a Swiss national language. Cantons can require more; attendance certificates and online placement tests alone are insufficient evidence.","state":"conditional","sourceIds":["top20-ch-nationality-faq"],"locator":"Ordinary naturalisation: required language skills, Article 6 ordinance","language":{"framework":"CEFR","level":"B1","skills":["oral communication"]}},{"id":"language-written","label":"A2 written skills and accommodations","text":"The federal written-skills minimum is CEFR A2. Serious illness, disability or pronounced learning or literacy difficulties require supporting evidence; the authority decides how personal circumstances are accommodated.","state":"conditional","sourceIds":["top20-ch-nationality-faq"],"locator":"Ordinary naturalisation: language requirements and medical-evidence question","language":{"framework":"CEFR","level":"A2","skills":["written communication"]}},{"id":"integration","label":"Integration and local approval","text":"Authorities assess integration, familiarity with Swiss life and security. Canton-specific conditions also matter. A federal licence precedes the final cantonal decision; citizenship follows when that decision is legally binding.","state":"conditional","sourceIds":["top20-ch-naturalisation"],"locator":"Federal naturalisation licence; cantonal naturalisation decision"},{"id":"dual-nationality","label":"Swiss law permits dual nationality","text":"Swiss naturalisation does not require renouncing the prior citizenship under Swiss law. The other country's law can still cause its loss, so both legal systems must be checked.","state":"conditional","sourceIds":["top20-ch-dual-nationality"],"locator":"Opening guidance on acquiring Swiss citizenship"}],"limits":["Federal minimums are not a complete cantonal or communal application checklist. Ask the authority where you live about accepted proof and extra requirements.","Residence eligibility is not processing time or a guarantee of approval; simplified routes require separate assessment."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"90f71dfca024ea50291e636cf47d13eab98772af76411db7dd863d81a93604a0","notes":"Independently opened all 11 cited official sources and checked all 22 facts in the four bounded topics. The three Japanese justice sources returned HTTP 200 through direct fetch after the web tool returned 403. The 27 March 2026 ministerial announcement expressly distinguishes the unchanged five-year statutory domicile condition from the generally ten-year integration assessment effective 1 April; the updated Asahikawa guidance corroborates that policy and practical Japanese conversation, reading and writing, without a claimed exam equivalence. Age, lawful residence, livelihood, conduct, nationality-loss exceptions and personal application remain qualified. NTA No. 2875 and No. 2010 identify their law date as 1 April 2026 and support the separate domicile/residence tests, foreign-national five-of-ten-year non-permanent tax category, remittance/source distinctions and treaty caveat. SEM sources support Swiss qualifying residence, three-of-five-year recency, C permit, youth credits, permit exclusions, cantonal variation, distinct B1 oral/A2 written minima, accommodations, final approval and dual-nationality qualification. Downloaded the FTA 2025 edition PDF and independently inspected text and rendered pages: printed page 28 is PDF page 30; printed 27, 52 and 54 support tax-level and wealth statements. Its residence thresholds are not presented as replacing domicile. The 5 March 2026 Zurich allocation tables distinguish natural from legal persons and support only the expressly scoped cross-border allocation/rate-progression statement. The 19 August 2026 FTA announcement supports 2032 as a future individual-tax reform, not current rules. Scope and limitations preserve the stated editions and do not assert personal eligibility, complete tax liability, guaranteed processing or a passport-dependent tax rate. No candidate or production data was edited by this reviewer; approval binds only the exact candidate bytes and does not constitute deployment approval."},"url":"https://multipassrank.com/passport/switzerland/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"CH","topic":"taxes","title":"Switzerland Tax Residence and Income","summary":"Swiss individual taxation combines residence-based federal liability with cantonal and communal income and wealth taxes. Location and cross-border income matter.","scope":"Selected individual-tax foundations from the FTA's 2025 system guide and 2026 official updates; not a canton-specific rate calculation or treaty assessment.","jurisdiction":"Switzerland: federal, cantonal and communal individual taxes","facts":[{"id":"residence","label":"Residence creates broad liability","text":"The FTA describes unlimited liability through personal tax residence. A stay can establish residence after at least 30 days with gainful work or 90 days without it, ignoring temporary interruptions. These are not substitutes for assessing domicile.","state":"conditional","sourceIds":["top20-ch-tax-system"],"locator":"Section 8.1.1.1, printed page 28 (PDF page 30)"},{"id":"nonresidents","label":"Swiss economic links can remain taxable","text":"Without Swiss domicile or residence, Swiss business operations, a permanent establishment or real estate can still create limited tax liability. Non-residence is not a blanket exemption.","state":"conditional","sourceIds":["top20-ch-tax-system"],"locator":"Section 8.1.1.1, printed page 28 (PDF page 30)"},{"id":"tax-levels","label":"Income and wealth at different levels","text":"Federal tax covers individual income, not individual wealth. Cantons and communes also levy income and wealth taxes. Wealth assessments generally use net assets, with deductions and thresholds varying by canton.","state":"conditional","sourceIds":["top20-ch-tax-system"],"locator":"Sections 8.1.1, 9.1.2 and 9.1.4; printed pages 27, 52 and 54"},{"id":"foreign-income","label":"Cross-border allocation matters","text":"Foreign property and business income require allocation rather than assuming every foreign receipt is exempt or fully taxable. Zurich's current guidance distinguishes personal and corporate cases and applies worldwide-income rate progression to individuals under the cited federal rules.","state":"conditional","sourceIds":["top20-ch-tax-allocation"],"locator":"Sections 1.1 and 1.2, natural-person columns and rate rows; Articles 6 and 7 DBG"},{"id":"household-transition","label":"Individual-tax reform is a future change","text":"The Federal Council announced in August 2026 that individual taxation will start in 2032. The announced reform must not be treated as a current replacement of household-assessment rules; canton-level implementation remains necessary.","state":"documented","sourceIds":["top20-ch-tax-reform"],"locator":"19 August 2026 release: implementation date and cantonal changes"}],"limits":["Tax residence, treaty allocation, withholding, wealth valuation and cantonal rates need personal review; no Swiss passport tax rate is implied.","The system guide is the stated 2025 edition, supplemented only by the cited 2026 updates. This is not a complete review of special regimes or later reforms."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"90f71dfca024ea50291e636cf47d13eab98772af76411db7dd863d81a93604a0","notes":"Independently opened all 11 cited official sources and checked all 22 facts in the four bounded topics. The three Japanese justice sources returned HTTP 200 through direct fetch after the web tool returned 403. The 27 March 2026 ministerial announcement expressly distinguishes the unchanged five-year statutory domicile condition from the generally ten-year integration assessment effective 1 April; the updated Asahikawa guidance corroborates that policy and practical Japanese conversation, reading and writing, without a claimed exam equivalence. Age, lawful residence, livelihood, conduct, nationality-loss exceptions and personal application remain qualified. NTA No. 2875 and No. 2010 identify their law date as 1 April 2026 and support the separate domicile/residence tests, foreign-national five-of-ten-year non-permanent tax category, remittance/source distinctions and treaty caveat. SEM sources support Swiss qualifying residence, three-of-five-year recency, C permit, youth credits, permit exclusions, cantonal variation, distinct B1 oral/A2 written minima, accommodations, final approval and dual-nationality qualification. Downloaded the FTA 2025 edition PDF and independently inspected text and rendered pages: printed page 28 is PDF page 30; printed 27, 52 and 54 support tax-level and wealth statements. Its residence thresholds are not presented as replacing domicile. The 5 March 2026 Zurich allocation tables distinguish natural from legal persons and support only the expressly scoped cross-border allocation/rate-progression statement. The 19 August 2026 FTA announcement supports 2032 as a future individual-tax reform, not current rules. Scope and limitations preserve the stated editions and do not assert personal eligibility, complete tax liability, guaranteed processing or a passport-dependent tax rate. No candidate or production data was edited by this reviewer; approval binds only the exact candidate bytes and does not constitute deployment approval."},"url":"https://multipassrank.com/passport/switzerland/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-ch-naturalisation","publisher":"Swiss State Secretariat for Migration","title":"Ordinary naturalisation","url":"https://www.sem.admin.ch/sem/en/home/integration-einbuergerung/schweizer-werden/ordentlich.html","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ch-nationality-faq","publisher":"Swiss State Secretariat for Migration","title":"FAQ: Swiss citizenship, applications from 1 January 2018","url":"https://www.sem.admin.ch/sem/de/home/integration-einbuergerung/schweizer-werden/faq.html","language":"de","retrievedAt":"2026-09-17"},{"id":"top20-ch-dual-nationality","publisher":"Swiss State Secretariat for Migration","title":"Dual nationality","url":"https://www.sem.admin.ch/sem/en/home/integration-einbuergerung/schweizer-werden/doppelbuerger.html","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ch-tax-system","publisher":"Swiss Federal Tax Administration / Swiss Tax Conference","title":"The Swiss Tax System, 2025 edition","url":"https://www.estv.admin.ch/dam/en/sd-web/i8eiHb5Gk0xl/ch-steuersystem.pdf","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ch-tax-allocation","publisher":"Canton of Zurich Tax Office","title":"International tax allocation for property, businesses and permanent establishments, 5 March 2026","url":"https://www.zh.ch/de/steuern-finanzen/steuern/treuhaender/steuerbuch/steuerbuch-definition/zstb-nr-5-3.html","language":"de","retrievedAt":"2026-09-17"},{"id":"top20-ch-tax-reform","publisher":"Swiss Federal Tax Administration","title":"Individual taxation to enter into force in 2032, 19 August 2026","url":"https://www.estv.admin.ch/de/newnsb/khPH1Sn08Zr6iGZYe4tsB","language":"de","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"CH","providerEntityCode":"CHE","providerEntityName":"Switzerland","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.97,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"CH","providerEntityCode":"CHE","providerEntityName":"Switzerland","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":84.4073170731707,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}