Swiss Abroad: Retirement here or elsewhere (cross-border guide)

Context

In brief

• Many retired Swiss people aspire to spend part of the year in another country, often for economic or lifestyle reasons.
• According to a report in September 2025, many retired Swiss nationals live half-time between Switzerland and another country.

Key Facts

• What: Retired Swiss nationals live half-time between Switzerland and another country.
• When: September 2025.
• Where: Switzerland and other countries.
• Who: retired Swiss nationals.
• Amount: not yet specified.

Eva Balestra, a retired chemical engineer, spends two-thirds of the year in Peru and the other third in Switzerland, where she stays with her children. "Even with a good pension, I wouldn't have been able to live in Switzerland. Withdrawing my second pillar, I invested in three apartments in Peru, two of which I rented. I live much better there and independently," he explains.

Nicolas Hug, a retired biopharmacian, worked for several years in Italy and now owns a house in Tuscany and another in Switzerland. "This lifestyle is a luxury, because everything is double: expenses, maintenance, land taxes...", he says.

Daniel Schärer, another retired Swiss, decided to live several months a year in Thailand to save money.

The "183-day rule" is often cited as a landmark. It provides that, beyond the 183 days spent in a country, the latter can consider a person as a tax resident.

However, this rule is not an absolute guarantee. Other criteria come into play, such as family ties, personal interests or the size and value of the homes owned.

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Operational details

According to Nicole Töpperwien, director of Soliswiss, having two homes often means multiplying costs. "The system is only worthwhile if you spend part of the year in a country with a much lower cost of living than in Switzerland," he says.

Here are some examples of retired Swiss people who have chosen to live half-time between Switzerland and another country:

• Eva Balestra: spends two-thirds of the year in Peru and the other third in Switzerland. Your apartment in Geneva costs 4,500 CHF per month, while your apartment in Lima costs 800 CHF per month. In this way, he manages to save around 40% on his living costs.
• Nicolas Hug: owns a house in Tuscany and another in Switzerland. Your house in Lugano costs CHF 3,200 per month, while your house in Tuscany costs CHF 1,200 per month. In this way, he manages to save around 60% on his living costs.
• Daniel Schärer: he decided to live several months a year in Thailand to save money. Your apartment in Bern costs 5,000 CHF per month, while your apartment in Chiang Mai costs 800 CHF per month. In this way, he manages to save around 80% on his living costs.

Choosing to live halfway between Switzerland and another country can be advantageous for some, but also expensive for others. It is important to consider several aspects, especially administrative ones, such as the 183-day rule and the criteria for determining tax residence.

The 183-day rule states that an individual can spend up to 183 days abroad per year without being considered a tax resident in Switzerland. However, if you spend more than 183 days abroad, you could be considered a tax resident in Switzerland and have to pay Swiss taxes.

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Key points

If you are considering living half-time between Switzerland and another country, it is important to find out about the rules and regulations that apply to this type of situation. Switzerland, known for its economic stability and high quality of life, is a popular place for Swiss people who wish to live abroad, but continue to benefit from supplementary benefits from the Swiss pension system.

It is advisable to consult a professional in the field to obtain more precise and personalized information. Additionally, it is important to consider the costs and expenses associated with this choice. Choosing to live halfway between Switzerland and another country can be advantageous for some, but also expensive for others.

Rules and regulations for Swiss nationals living abroad

Choosing to live half-time between Switzerland and another country can have important tax and administrative implications. It is important to find out about the rules and regulations that apply to this type of situation. The 183-day rule, for example, stipulates that Swiss nationals who spend more than 183 days abroad per year can be considered tax residents in that country and no longer in Switzerland.

Persons who are dependent on supplementary benefits are only entitled to three months' stay abroad per year. This means that if you spend more than three months abroad, your supplementary benefits can be reduced or cancelled.

Concrete examples

For example, a Swiss citizen who lives in Zurich and spends three months in New York each year might be considered a tax resident in Switzerland. However, if you spend more than three months in New York, you may be considered a tax resident in the United States and no longer in Switzerland.

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