Opportunities for clients from Japan

You are a company, an investor or a family from Japan and want a base in Europe? Switzerland gives you stable law, banks with a global reach and access to Europe's largest markets, and Ressos Legal helps you set it up.

Japanese groups use Switzerland for European headquarters, for research and development and for treasury and holding functions. Switzerland and Japan have concluded a free trade and economic partnership agreement, which eases trade and investment between the two countries.

Below you will find the articles written for clients from Japan as they are published, followed by the articles on the Swiss law that applies across all financial centres. On questions of the law of Japan, your own lawyers advise you, and Ressos Legal works alongside them on Swiss law.

Across the Swiss financial centres

Corporate · Liquidation

Liquidating a Swiss company limited by shares (AG): routes, procedure and restrictions

Corporate · Restructuring

Capital loss and over-indebtedness under Swiss company law: the board's statutory duties

Social Security · Practice

Leaving Switzerland: AHV pensions abroad, refunds of contributions and voluntary insurance

Social Security · Practice

Social security agreements and secondments: the AHV in cross-border situations

Social Security · Practice

The AHV old-age pension in 2026: amounts, the 13th pension, early and deferred retirement

Social Security · Practice

Unpaid AHV contributions: the personal liability of directors and managers

Social Security · Practice

AHV for the self-employed and for persons without gainful activity

Social Security · Practice

AHV contributions on salaries in 2026: what employers and employees pay

Social Security · Practice

The Swiss AHV: how the first pillar works for foreign entrepreneurs and their families

Property · Commercial Property

Buying business premises and commercial property in Switzerland

Foreign companies can usually buy Swiss business premises without a permit. What qualifies as a permanent establishment, and where the limits lie.

Property · Purchase Process

The Swiss property purchase process: reservation, notarial deed and land register

From the reservation agreement to the land register entry: how a Swiss property purchase proceeds, what deposits are customary and how long it takes.

Property · Tax

Taxes on Swiss real estate: transfer tax, property gains tax and imputed rental value

Which taxes apply when Swiss property is bought, held and sold, how cantons differ and what the planned abolition of the imputed rental value means.

Property · Financing

Mortgage financing in Switzerland for foreign buyers

How Swiss banks assess affordability, how much equity they expect and why borrowers living abroad face stricter conditions.

Property · Commercial Leases

Renting office and commercial premises in Switzerland

Fixed terms, indexed rents, extension options and termination protection: what foreign companies should know before signing a Swiss commercial lease.

Property · Holiday Homes

Holiday homes and second homes in Switzerland

Foreign buyers need a Lex Koller permit within cantonal quotas, and the Second Homes Act limits new holiday homes in many mountain resorts.

Property · Corporate Ownership

Holding Swiss real estate through a company

Real estate companies can simplify ownership and succession, but Lex Koller and cantonal taxes on share transfers follow the property through the structure.

Property · Indirect Investment

Investing in Swiss real estate through funds and listed companies

Listed real estate companies and traded real estate funds give foreign investors access to Swiss property without a Lex Koller permit.

Residence · Settlement Permit

The settlement permit (C permit): permanent residence in Switzerland

When non-European residents can obtain the Swiss C permit, which integration and language criteria apply, and what changes once permanent residence has been granted.

Residence · Citizenship

Swiss citizenship: ordinary naturalisation and dual nationality

How ordinary naturalisation works under the Swiss Citizenship Act: residence periods, integration and language criteria, the three levels of procedure and the question of dual nationality.

Residence · Family Reunification

Family reunification: bringing your spouse and children to Switzerland

Under which conditions non-European residents can bring their spouse and children to Switzerland, how the permit type affects the outcome and why deadlines matter.

Residence · Departure

Leaving Switzerland: deregistration, taxes, pensions and permits

What residents should arrange before leaving Switzerland: deregistration, final tax assessment, pension capital withdrawals, the fate of residence permits and health insurance.

Private Client Tax · Wealth Tax

Wealth tax in Switzerland: how cantons tax net assets

Switzerland taxes net wealth at cantonal and communal level only. How assets are valued, which debts reduce the base and how foreign real estate is treated.

Private Client Tax · Inheritance and Gift Tax

Inheritance and gift tax in Switzerland

Swiss inheritance and gift tax is cantonal. Spouses are exempt everywhere and descendants in most cantons. Where the tax arises and what foreign heirs should know.

Private Client Tax · Capital Gains

Capital gains on private assets in Switzerland

Gains on private securities are tax-free in Switzerland, while dividends are taxed. When investors risk being treated as professional securities dealers.

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