OBSERVATORY 28 September 2026 Federal

Lex Koller reform, foreign buyers face a permit test

Buying the home you live in would become a permit matter for buyers from outside the EU and EFTA. The National Council said yes on 22 September, the Council of States has not ruled yet.

By the Envergure editorial team

A buyer from outside the EU and EFTA would need a permit for the home they plan to live in, and two years to sell it after leaving Switzerland. The National Council passed that text on 22 September 2026.

FEDERAL

Scales of justice The lex Koller reform is through the National Council

The National Council voted the lex Koller reform through on 22 September 2026. The Council of States has yet to rule, so none of these rules bind a transaction today, though the text has left the drawing board.

The timetable has been tight for a law of this reach. The Federal Council opened its consultation procedure on 15 April 2026 and closed it on 15 July, and Parliament picked the file up from there.

22.09.2026National Council vote
2 yearsdeadline to sell after leaving Switzerland
15.07.2026close of the federal consultation

Question mark Who would need a permit to buy their own home?

Nationals of states outside the EU and EFTA. The draft makes their purchase of a principal residence subject to authorisation, a step that falls outside the permit regime today, as RTS reports.

The line runs through the buyer's nationality rather than the use of the building. The flat someone actually lives in, until now the least watched case under the lex Koller, would sit in the same basket as the holiday chalet.

FEDERAL

Federal Parliament What the reform would change, item by item

Five measures sit in the package, and no two of them touch the same buyer. That is what makes the parliamentary debate hard to boil down to a single vote on principle.

What the law coversTodayUnder the reform
Principal residence of a non-EU/EFTA buyerOutside the permit regimeSubject to authorisation
Foreign owner leaving SwitzerlandNo deadline to sellSale within two years
Annual cantonal quotas, holiday homesCurrent volumesReduced volumes
Shares in listed residential property companiesOpen to buyers abroadBarred to people domiciled abroad
Commercial buildingsExempt from authorisationPermit required, unless for the buyer's own business use
FEDERAL

Banknotes The stock market door would close too

Someone domiciled abroad can buy shares in Swiss listed residential property companies today. The reform would bar that, and would also strip the permit exemption foreign investors enjoy on commercial buildings, except where they run their own business there (RTS).

This is the most argued part of the package, and the furthest from what the law was originally built for. A listed share is liquid, anonymous and parked in a portfolio, miles away from a chalet sold to a distant buyer. The same flats sit at the end of the chain either way.

Clock Do you have to sell if you leave Switzerland?

Yes, within two years, for the foreign owners the new regime would cover. The duty is triggered by leaving the country, not by selling a home that has grown too big or too costly.

Two years sounds roomy and rarely is. A well placed flat goes in a few weeks, an unusual property can sit in the window for six months without a serious viewing. A seller working against a date negotiates worse, and the buyer across the table always ends up sensing it.

Key
Nothing is in force. The National Council has voted, the Council of States has yet to rule. No transaction is bound by the rules described here today, but a medium-term purchase plan by a non-EU/EFTA buyer is worth settling before the second chamber decides.
FEDERAL

Newspaper In brief

  • Rents. On 25 September 2026 the Federal Council rejected the Asloca popular initiative “Yes to protection against abusive rents” and announced an indirect counter-proposal, built on rules for setting rents that are “clear, transparent and understandable”, with no automatic and periodic rent control (Federal Housing Office, RTS).
  • Imputed rental value. We published the date of the reform, 1 January 2029, and here is how it is paid for. Scrapping the tax on imputed rental value comes with a new optional cantonal tax on second homes and a tighter limit on deducting mortgage interest (Federal Department of Finance).
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