{"id":7386,"date":"2026-03-22T10:00:10","date_gmt":"2026-03-22T10:00:10","guid":{"rendered":"https:\/\/dev.steimle-consulting.ch\/2026\/03\/22\/acquisto-di-immobili-come-abitazione-di-vacanza-da-parte-di-stranieri\/"},"modified":"2026-05-22T08:51:59","modified_gmt":"2026-05-22T08:51:59","slug":"swiss-properties-owners-by-foreiners","status":"publish","type":"post","link":"https:\/\/dev.steimle-consulting.ch\/en\/2026\/03\/22\/swiss-properties-owners-by-foreiners\/","title":{"rendered":"Swiss properties owned by foreigners, not tax resident in Switzerland; directive on the use of holiday properties"},"content":{"rendered":"
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In principle, foreigners who wish to acquire Swiss residential properties must obtain approval from the competent cantonal authority prior to their purchase, which will otherwise be invalid.<\/p>\n

In fact, a foreigner may be authorised to purchase a holiday home in a place designated by the respective cantonal authorities as a holiday resort. Every authorisation must be deducted from the annual quota assigned to the cantons by the Federal government for holiday homes and hotel condominium units. The cantons and communities may apply their own restrictions, which may be even more stringent and include personal usage time and living space limits. Furthermore, foreigners may only purchase property under their own name, and under no circumstances by a company. These regulations are provided by the so-called \u201cLex Koller law\u201d.<\/p>\n

Clearly, foreigners are eligible to acquire Swiss residential properties for their personal use when they use the purchased property for holiday purposes having, however, a right to rent out the property for certain limited periods during the year.\u00a0 This principle is equally applicable to Canton Ticino. The Cantonal authority in charge to control and supervise the application of the Federal Law that regulates properties owned by foreigners has recently issued instructions on the use of holiday properties, which are summarized below:<\/p>\n