ZWEITWOHNUNG – ZWEIT-/ ERSTWOHNSITZ? UNTERSCHIEDE?
In Switzerland, the principle of “unity of residence” applies, which means that you can only have one place of residence within the Confederation, i.e. a main residence. There are some exceptions for second homes in Switzerland, such as holiday homes.
With the adoption of the second homes initiative in 2012, Swiss voters voted in favour of restricting the construction of second homes. The Federal Act on Second Homes (ZWG) implements the constitutional article on second homes (Art. 75b BV) and has been in force since 1 January 2016. All municipalities are obliged to compile an annual inventory of second homes. Cold beds and empty flats - these were the buzzwords used to convince the Swiss people in March 2012 to ban the construction of new second homes. The law implementing this has now been passed and has come into force. Susanne Leutenegger Oberholzer, SP National Councillor from Basel, campaigned for the adoption of the second homes initiative at the time and, as has become known, she bought her own second home before the vote. Mrs Leutenegger Oberholzer bought a second home in the holiday village of Valbella two weeks before the vote. Valbella belongs to the political municipality of Vaz/Obervaz. According to federal building and housing statistics, there are around 5,300 flats in Vaz/Obervaz. According to estimates, 76.6% of these are second homes. The purchase would still have been possible after the vote, as the use of existing flats remains free.
IS THIS STILL POSSIBLE WITH THE NEW LAW AND WHAT NEEDS TO BE TAKEN INTO ACCOUNT? WE ANSWER THESE AND OTHER QUESTIONS COMPREHENSIVELY IN OUR ARTICLE.
Ordinance on the second home initiative:
The so-called Second Homes Ordinance has been in force since 1 January 2013 (following the adoption of the popular initiative "End the unbridled construction of second homes" by environmentalist Franz Weber, which was put to the vote on 11 March 2012) and applies to the construction of new second homes in municipalities that have reached a proportion of second homes of more than 20%. Such municipalities may only authorise second homes under certain conditions.
Flat:
It is clear what a flat is. However, the law is precise and defines it as Flat a structural unit of rooms that habitable and has a Kitchen (Art. 2 para. 1 ZWG). Let us therefore look at when a dwelling is a primary residence in order to find out what a secondary residence is.
Primary residence:
It is a primary residence if the dwelling is used by at least one person who has settled in the municipality. (Art. 2 para. 2 ZWG) A dwelling is treated as a primary residence if it: is permanently occupied for the purposes of gainful employment or education; is permanently occupied by a private household that permanently occupies another dwelling in the same building; is occupied by persons who are not required to register with the Residents' Registration Office (e.g. diplomats); has been vacant for less than one year, is habitable and is offered for permanent rent or sale (so-called empty dwellings); are used for agricultural purposes and are not accessible all year round due to their altitude; are used for the short-term accommodation of company staff; are used as official housing (catering, hospital or residential homes), or are legally used temporarily for purposes other than housing. (Art. 2 para. 3 ZWG)
WHAT IS A SECOND HOME?
Als Zweitwohnsitz Schweiz im Sinne des Ausschlussverfahrens gelten Wohnungen, die keine Erstwohnungen sind, oder Wohnungen, die Erstwohnungen gleichgestellt sind. Zweitwohnungen in zweitwohnsitz schweiz, die weder von Personen mit Wohnsitz in der betreffenden Gemeinde noch zu beruflichen oder schulischen Zwecken genutzt werden. Zweitwohnungen werden in der Regel zu Ferienzwecken genutzt und oft an Dritte vermietet. mmer.
Second homes are only permitted if no more than 20% of all dwellings in a municipality are second homes. Old second homes remain in place. New flats are only permitted in such municipalities if they are primary residences or are used for tourism. Anyone who does not comply with the regulations can be fined and the flat can be compulsorily rented out.
SECOND HOME, SECONDARY RESIDENCE OR PRIMARY RESIDENCE? WHAT IS THE DIFFERENCE?
Eine Zweitwohnung ist nicht dasselbe wie ein 2 Wohnsitz Schweiz. This usually serves educational or work purposes and does not legally qualify as a residence, but as a place of stay. People who have such a secondary residence are often referred to as "weekly residents". The centre of life is decisive for the definition of the main residence. For families, the family's place of residence is the main residence. This applies even if you spend more time at your place of work. This may be different for individuals. The centre of life can then be the place where you work during the week - even if you return to your main residence at the weekend. You pay tax in Switzerland at your main place of residence. Only taxes in connection with property ownership are due in the relevant municipality.
Bei uns in der Schweiz herrscht der Grundsatz der «Einheit des Wohnsitzes». Das heisst: Sie dürfen nur einen Wohnsitz im eigentlichen Sinne haben. Auch wenn der Begriff regelmässig genutzt wird: Aus rechtlicher Sicht gibt es den “Zweitwohnsitz Schweiz ” nicht. Das Zweitwohnungsgesetz (ZWG) regelt, dass eine Zweitwohnung jede Wohnung ist, die weder eine Erstwohnung ist, noch einer Erstwohnung gleichgestellt ist (Art. 2 Abs. 4 ZWG). Was heisst das jetzt? Schauen wir uns deshalb als erstes an, was nach dem Zweitwohnungsgesetz überhaupt eine Erstwohnung ist.
Depending on personal circumstances, the following situations may be considered as a place of residence for so-called weekly residents:
- Priority of place of work over place of family
- Priority of family location over place of work
- Separate residences of spouses
- Cross-border secondary residence
AS A PERMANENT CAMPER, CAN I REGISTER THIS AS A SECONDARY RESIDENCE?
Is living on a permanent campsite a secondary residence? This is prohibited in many municipalities. More and more places are banning permanent camping in order to avoid so-called trailer parks. Many municipalities do not want anyone to live so cheaply and evict permanent tenants or only allow short stays. It is even stricter when it comes to main residences: although permanent campers are often equipped like a main residence, official living is rarely permitted on campsites. Overnight stays on the campsite are often only permitted for a certain period or number of days or months. These are then holidays, so not a secondary residence. However, if you live on the campsite or in a Tiny House for 100%, you must register this as your primary or main residence.
WHAT HAPPENS IF YOU BREAK THE RULES AND DON'T FOLLOW THE INSTRUCTIONS?
Every law needs to be enforced. If a dwelling is not being used lawfully, the competent authority may:
- demand utilisation in accordance with the conditions with a grace period;
- otherwise have the flat sealed and impose a fine of up to CHF 10,000 Art. 292 StGB.
- subsequently have the flat rented out by the municipality. (Art. 18 ZWG)
CONSTRUCTION BAN 20% - WHAT IS IT?
No new second homes may be built in any municipality with a proportion of second homes of more than 20%. (Art. 6 Para. 1 ZWG)
HOW IS THE PROPORTION OF SECONDARY RESIDENCES DETERMINED?
Every municipality in Switzerland is obliged to compile a housing inventory. This housing inventory lists the number of dwellings and the number of primary residences. Although flats treated as primary residences can be listed separately, they are counted as primary residences. The number of second homes can be determined on the basis of these figures. (Art. 4 ZWG)
IS THE FLAT INVENTORY AN OBLIGATION?
Yes, every municipality must compile an inventory of dwellings. If it fails to do so, it is assumed that the proportion of second homes in the municipality in question is higher than 20%. In exceptional cases, however, the respective municipality may be granted a grace period for the housing inventory. (Art. 5 Para. 2 ZWG) The federal government has estimated the proportion of second homes in each municipality on the basis of statistical data.
WHAT IS THE SITUATION IN MUNICIPALITIES THAT HAVE A PROPORTION OF SECOND HOMES OF OVER 20%?
If a municipality has a proportion of second homes of over 20%, new flats may only be authorised if they are used as follows:
- Primary residence
- Dwelling that is equivalent to a primary residence
- tourist flat. (Art. 7 para. 1 ZWG)
- Such new flats are subject to a restriction on use
WHAT IS TOURISM MANAGEMENT, DEFINITION?
A flat is managed for tourism purposes if it is offered permanently for the exclusive short-term use of guests and the conditions are in line with the market and local conditions. (Art. 7 Para. 2 ZWG) This is intended to ensure that warm beds are created and that these can be let at attractive prices - even in the high season. Long-term letting is therefore not possible, as a certain intensity of use should be ensured.
What are the other requirements?
A flat managed for tourism purposes may exist in the following scenarios: the flat must be in the same building as the owner's main residence; or the flat must not be tailored to the personal needs of the owner and must be managed as part of a structured accommodation business (e.g. hotel resorts); or flats outside of structured accommodation businesses must not be tailored to the personal needs of the owner. The dwelling must have a certification for its quality category, be available for the most part in the high season, be offered on a commercially managed sales platform and be provided for in the cantonal structure plan. (Art. 7 para. 2 ZWG). It must be a structured accommodation establishment or a structured accommodation establishment exists if there is a hotel-like operating concept for the flats (incl. minimum infrastructure such as reception) and the establishment is of a minimum size. It is not a structured accommodation establishment if a flat is not a structured accommodation establishment, in which case the area in which such flats are permitted must be defined in the cantonal structure plan.
This will be done under the following conditions:
- The cantonal tourism development concept recognises the importance of tourism in this area;
- the demand for accommodation is not met;
- the area is not used intensively for tourism;
- Housing construction is in line with the cantonal spatial development strategy
- the existing second homes are already fully utilised. (Art. 8 Para. 2 ZWG)
- The municipality may only authorise new buildings if proof is provided in the planning application,
that the existing second homes are not used for the new accommodation offer
can. (Art. 8 para. 3 ZWG)
What applies to Swiss nationals?
For Swiss nationals, the main place of residence is the municipality of establishment where their certificate of origin is deposited. The secondary residence is the municipality of residence. The municipality of establishment has issued a certificate of origin, which is deposited in the municipality of secondary residence. Please note: The home residence certificate and home residence card should not be confused with each other. The conditions for a secondary residence are as follows:
You are staying in the municipality as a weekly resident for a specific purpose (education, work, etc.). You have no intention of staying permanently.
The stay lasts at least three consecutive months or you spend a total of at least three months during one year in the municipality of secondary residence.
What applies to nationals of other countries? Foreign nationals with a secondary residence in Switzerland: What do they need to bear in mind?
Foreign nationals who wish to purchase a holiday home or a second home sometimes require a permit. In the case of foreign nationals, the main place of residence is in the municipality where the residence permit (e.g. category B foreign nationals) or settlement permit (category C foreign nationals) was issued. Many foreign nationals, especially Germans, like to invest in holiday properties in Switzerland by buying them. However, a second home or a second residence can also be considered for work purposes. Just like Swiss nationals, so-called cross-border commuters are subject to the obligation to register their second residence. Anyone who spends less than 90 days a year in Switzerland as a non-employed person does not require a separate residence permit. However, anyone wishing to extend their stay must demonstrate sufficient financial resources and take out health and accident insurance. Taxes for a second house or flat in Switzerland are only payable by foreigners if they earn income from work in Switzerland and spend more than 6 months a year in the country. Alternatively, you are considered a "non-resident taxpayer" or "cross-border commuter" and pay taxes in your home country instead. Anyone who regularly works in Switzerland and returns to their place of residence abroad after work has neither a main nor a secondary residence in Switzerland. These persons are considered cross-border commuters with a G permit and are not registered in the residents' register. If you live in a Swiss municipality during the week and return to your foreign place of residence at least once a week. Then you are registered under registration ratio 3 ("The person is registered in the municipality but does not have a main residence in Switzerland").
Good to know:
Es gibt eine Obergrenze an sogenannten Aparthotels mit Ferienwohnungen oder Wohneinheiten, die an ausländische Personen verkauft werden dürfen. Diese Grenze liegt in der Schweiz bei 1.500, die auf die Kantone verteilt wird. In Kantonen wie Genf und Zürich ist der Verkauf von Ferienwohnungen an ausländische Personen sogar ganz verboten. Eine Zweitwohnung verursacht Kosten. Zweitwohnungen werden ähnlich besteuert wie dauernd genutzte Wohnimmobilien. Welche das sind, hängt von vielen Umständen ab. Hier empfehlen wir den Beizug von einem unserer Fachleute der WENET AG. Ein wichtiger Faktor ist auch immer die Lage. Je nach Ort der Zweitwohnung können die Kosten sehr unterschiedlich ausfallen.
Can I remain registered in Switzerland and live abroad?
If you are resident in Switzerland, you are obliged to deregister if your stay abroad lasts longer. Up to a short duration, you are free to decide whether you wish to remain registered in Switzerland.
What about the existing second homes?
All second homes that already existed or were legally approved before 11 March 2012 are free to be used as they wish. (Art. 12 Para. 1 ZWG) Existing second homes therefore do not have to be converted and old primary residences may be converted into second homes as long as this is not done improperly. The cantons may restrict this conversion by law.
Remodelling and renovation
Existing dwellings, so-called flats under existing law, may be remodelled, renovated and rebuilt to the extent of the existing main usable area. However, if new flats are created as a result, this is also permitted. (Art. 12 para. 2 ZWG) Extension. Anyone wishing to extend their existing dwelling and thereby create a new main usable area may only do so if they designate the newly created dwelling as a primary residence or as a tourist dwelling. This dwelling is then subject to a restriction on use in the same way as a regular new dwelling. (Art. 12 para. 3 ZWG).
