Foreign citizens of EU/EFTA states with “B” residence permits who are domiciled in Switzerland are treated the same as Swiss citizens. That is to say, they can buy real estate property without restriction. Citizens of non-EU/EFTA states with “C” residence permits are also treated the same as Swiss citizens when it comes to acquiring real estate property.
Citizens domiciled abroad as well as legal entities headquartered abroad are able to purchase properties for commercial purposes (permanent establishments) without the need for special permits, even if these represent pure capital investments. Excluded from this rule are commercial transactions and letting of residential property.
Under the “Federal Law on Purchase of Real Property by Persons Abroad” of December 16, 1983, neither persons located abroad nor corporations based in Switzerland controlled by such persons, require any approval to purchase land on which to conduct business activities (that is, plots, work- shops or condominium offices to be used for business purposes).
Furthermore, in all cantons a foreigner may buy real estate as a dwelling place without any special authorization, provided he or she has a residence permit.