{"id":6191,"date":"2025-10-13T04:59:40","date_gmt":"2025-10-13T02:59:40","guid":{"rendered":"https:\/\/heuristic-burnell.87-106-72-239.plesk.page\/?p=6191"},"modified":"2025-10-14T08:34:10","modified_gmt":"2025-10-14T06:34:10","slug":"second-home-second-primary-residence-there-are-differences","status":"publish","type":"post","link":"https:\/\/we-net.ch\/en\/second-home-second-primary-residence-there-are-differences\/","title":{"rendered":"Second home in Switzerland: Second \/ primary residence? Law, differences &amp; buying tips"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6191\" class=\"elementor elementor-6191\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-691f44af e-flex e-con-boxed e-con e-parent\" data-id=\"691f44af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70ad8b6b elementor-widget elementor-widget-text-editor\" data-id=\"70ad8b6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<h2 class=\"wp-block-heading\"><span style=\"font-weight: 400;\">SECOND HOME - SECONDARY\/PRIMARY RESIDENCE? DIFFERENCES TO THE REGULATION IN SWITZERLAND<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In Switzerland, the principle of \u00abunity of residence\u00bb applies. This means that, in principle, you can only have one residence in the true sense of the word within the Swiss Confederation, namely a main residence or primary residence. However, there are exceptions for so-called secondary residences in Switzerland, such as holiday homes.<br \/><br \/><\/span><span style=\"font-weight: 400;\">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 (Art. 75b BV) and has been in force since 1 January 2016. All municipalities are obliged to compile an annual housing inventory. \u00abCold beds\u00bb and \u00abempty flats\u00bb - these were the buzzwords used to convince the Swiss people in March 2012 to restrict the construction of new second homes. The law implementing this came into force. At the time, Susanne Leutenegger Oberholzer, SP National Councillor for Basel, campaigned for the adoption of the second homes initiative. It became known that she had bought her own second home shortly before the vote. Two weeks before the vote, Mrs Leutenegger Oberholzer bought a second home in the holiday village of Valbella, which 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 have been possible even after the vote, as the use of traditional flats remains free.<br \/><br \/><\/span><b>Is such a purchase still possible today under the new legal situation? And what points need to be considered?<br \/><\/b><span style=\"font-weight: 400;\">We provide comprehensive answers to these and other questions in our article on the topic of second homes in Switzerland.<br \/><br \/><\/span><\/p>\n<h2><span style=\"font-weight: 400;\">LEGAL BASIS: POPULAR INITIATIVE AND SECOND HOMES ACT<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Ordinance on the second home initiative:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The so-called Second Homes Ordinance has been in force since 1 January 2013 (following the adoption of Franz Weber's popular initiative \u00abStop the unbridled construction of second homes\u00bb, which was voted on 11 March 2012). It applies to the construction of new second homes in municipalities with a proportion of second homes of more than 20%. Such municipalities may only authorise new second homes under strictly defined conditions.<\/span><\/p>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<h3><span style=\"font-weight: 400;\">Definition of a flat:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It seems clear what a flat is. However, the law is precise and defines a dwelling as a structural unit of rooms that is habitable and has a kitchen (Art. 2 para. 1 ZWG). Let us therefore look at when a dwelling is considered a primary residence in order to derive the definition of a secondary residence.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Primary residence:<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A primary residence is deemed to exist if the dwelling is used by at least one person who has settled in the municipality (Art. 2 Para. 2 ZWG). A dwelling is equivalent to a primary residence if it:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">is permanently occupied for the purpose of gainful employment or education;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">is permanently occupied by a private household that permanently occupies another dwelling in the same building;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">is occupied by persons who are not required to register with the Residents' Registration Office (e.g. diplomats);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">has been vacant for less than one year, is habitable and is offered for permanent rental or sale (so-called empty flats);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">is used for agricultural purposes and is not accessible all year round due to its altitude;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">is used for the short-term accommodation of company personnel;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">is used as official accommodation (hospitality industry, hospital or care homes);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">or is lawfully and temporarily used for purposes other than housing (Art. 2 para. 3 ZWG).<\/span><\/li>\n<\/ul>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<h2><span style=\"font-weight: 400;\">WHAT IS A SECONDARY RESIDENCE ACCORDING TO THE LAW?<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Second homes within the meaning of the ZWG are dwellings that are neither primary residences nor equivalent to primary residences (Art. 2 Para. 4 ZWG). These are dwellings that are not permanently used by persons with their main residence in the municipality concerned, nor for professional or educational purposes. Second homes in Switzerland are generally used for holiday purposes and are often rented out to third parties.<\/span><\/p>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<p><b>The restriction<\/b><span style=\"font-weight: 400;\">New second homes are only permitted in municipalities in which the proportion of second homes does not exceed 20% of all dwellings. Existing second homes remain in place. New flats will only be authorised in affected municipalities if they are primary residences or are managed for tourism purposes. Anyone who does not comply with the regulations risks a fine and the forced letting of the flat.<\/span><\/p>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<h2><span style=\"font-weight: 400;\">SECOND HOME, SECONDARY RESIDENCE OR PRIMARY RESIDENCE? THE DIFFERENCES UNDER HOUSING LAW<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A secondary residence according to the ZWG is not the same as a secondary residence or a 2nd residence in terms of registration law.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Although the term \u00absecondary residence in Switzerland\u00bb is regularly used, it does not exist from a legal perspective in the strict sense, as the principle of \u00abunity of residence\u00bb applies in Switzerland. You may only have one residence in the strict sense (the centre of life).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A so-called secondary residence usually serves educational or work purposes (so-called \u00abweekly residence\u00bb) and is legally qualified as a place of residence, not as a domicile.<br \/><br \/><\/span><span style=\"font-weight: 400;\">The centre of life is decisive:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For families, the family's place of residence is the main place of residence, even if you spend more time at your place of work.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For individuals, the centre of life can be the place where you work during the week - even if you return to your main residence at the weekend.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You pay taxes in Switzerland at your main place of residence. Only taxes relating to property ownership are due in the relevant municipality.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><br \/>Depending on personal circumstances, the following situations may be considered as a place of residence for so-called weekly residents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Priority of the place of work over the family home<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Priority of the family location over the place of work<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Separate residences of spouses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cross-border secondary residence<\/span><\/li>\n<\/ul>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<h2><span style=\"font-weight: 400;\">SPECIAL CASE STUDIES<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Registering a permanent camper as a second home?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Is living on a permanent campsite a secondary residence? This is prohibited in many municipalities in order to avoid so-called \u00abtrailer parks\u00bb. Many municipalities prohibit the permanent use of campsites. The situation is even stricter when it comes to main residences: although permanent campsites are often set up as a main residence, official living on campsites is rarely permitted. Overnight stays are often only permitted for a certain period or a limited number of days or months. Anyone living on a campsite or in a Tiny House for 100% must register this as their primary or main residence.<\/span><\/p>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<h3><span style=\"font-weight: 400;\">Sanctions in the event of non-compliance<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If a dwelling is not being used lawfully, the competent authority can proceed as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It demands a grace period for use in compliance with the conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Otherwise, it can have the flat sealed and impose a fine of up to CHF 10,000 (Art. 292 StGB).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The flat can then be rented out by the municipality (Art. 18 ZWG).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Construction ban (20% limit)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Determination of the proportion of second homes<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Every municipality in Switzerland is obliged to compile an inventory of dwellings (Art. 4 ZWG). Based on the number of flats and the number of primary residences (including equivalent flats), the number of secondary residences and thus the percentage share can be determined.<\/span><\/p>\n<p><b>Obligation to inventory the flat<\/b><span style=\"font-weight: 400;\">Yes. If a municipality fails to draw up an inventory, it is assumed that the proportion of second homes in the municipality in question is higher than 20% (Art. 5 Para. 2 ZWG).<\/span><\/p>\n<p><b>New buildings in municipalities with over 20% of second homes<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If a municipality has a proportion of second homes of over 20%, new flats may only be authorised if they are used as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Primary residence<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dwelling that is equivalent to a primary residence<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tourist flat (Art. 7 para. 1 ZWG)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Such new flats are subject to a restriction on use.<\/span><\/p>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<h2><span style=\"font-weight: 400;\">THE TOURIST FLAT<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">What is tourism management?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">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 market and local standards (Art. 7 Para. 2 ZWG). This is intended to create \u00abwarm beds\u00bb. Long-term letting is therefore excluded, as a certain intensity of use must be ensured.<\/span><\/p>\n<p><b>Further requirements<\/b><span style=\"font-weight: 400;\">The exact requirements are complex. Management can take place as part of a structured accommodation operation (e.g. hotel resorts) or strict criteria must be met, such as certification for the quality category, maximum availability in the high season and provision in the cantonal structure plan.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">SECONDARY RESIDENCE FOR SWISS AND FOREIGNERS<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">What applies to Swiss nationals?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The main place of residence is the municipality where the certificate of origin is deposited. The secondary residence (municipality of residence) requires the deposit of a home pass. The conditions for a secondary residence\/weekly residence are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You are staying in the municipality as a weekly resident for a specific purpose (education, work, etc.) and have no intention of staying permanently.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">What applies to nationals of other countries? Foreign nationals with a secondary residence in Switzerland<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Foreign nationals who wish to purchase a holiday or second home sometimes require a permit (Lex Koller). In the case of foreign nationals, the main place of residence is in the municipality where the residence (category B) or settlement (category C) permit was issued.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Information for foreigners and cross-border commuters:<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anyone who spends less than 90 days per year in Switzerland as a non-employed person does not require a separate residence permit.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cross-border commuters (G permit): Anyone who works regularly 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 not registered in the residents' register.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Weekly residents (foreign nationals): If you live in a Swiss municipality during the week and return to your foreign place of residence at least once a week, you are registered under registration ratio 3 (\u00abThe person is registered in the municipality but does not have a main residence in Switzerland\u00bb).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxes: Taxes for a second home are only payable by foreigners if they earn income from work in Switzerland and spend more than 6 months a year in the country. Otherwise, you are considered a \u00abtax non-resident\u00bb or \u00abcross-border commuter\u00bb and pay income tax in your home country.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Important notes on the purchase<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Upper limit aparthotels<\/b><span style=\"font-weight: 400;\">There is an upper limit of 1,500 residential units that may be sold to foreigners (spread across the cantons). In cantons such as Geneva and Zurich, the sale of holiday homes to foreigners is even completely prohibited.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Costs and taxes<\/b><span style=\"font-weight: 400;\">A second home incurs costs. Taxation is complex and depends on many circumstances. It is advisable to consult specialists (such as WENET AG).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Conversion of existing second homes<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">All second homes that already existed or were legally approved before 11 March 2012 (traditional homes) are free to be used as they wish (Art. 12 Para. 1 ZWG). Existing secondary residences therefore do not have to be converted and traditional primary residences may be converted into secondary residences as long as this is not done improperly.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Conversion and renovation of old flats<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Dwellings under existing law may be remodelled, renovated and rebuilt to the extent of the existing main usable area.<\/span><\/p>\n<p><b>Extension<\/b><span style=\"font-weight: 400;\">Anyone who extends their existing dwelling and thereby creates a new main use area may only do so if the newly created area is used as a primary residence or as a tourist dwelling (Art. 12 Para. 3 ZWG). This dwelling is then subject to the same usage restrictions as a regular new dwelling.<\/span><\/p>\n<h2 class=\"wp-block-heading has-x-large-font-size\">\u00a0<\/h2>\n<h2><span style=\"font-weight: 400;\">Conclusion<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The legal situation surrounding second homes in Switzerland is complex due to the Federal Act on Second Homes (ZWG) and the principle of unity of residence, and is associated with strict utilisation requirements. Particularly in municipalities with a proportion of second homes of over 20%, new construction is severely restricted and the purchase of existing properties requires precise legal scrutiny. The distinction between a secondary residence (according to the ZWG), a secondary residence (weekly residence) and the main residence under tax law is essential for correct utilisation and taxation.<br \/><br \/><\/span><span style=\"font-weight: 400;\">The acquisition, conversion or remodelling of a property in Switzerland requires a careful analysis of the current legal situation. Rely on proven experts to clarify these complex issues.<br \/><br \/><\/span><a href=\"https:\/\/we-net.ch\/en\/contact\/\"><span style=\"font-weight: 400;\">Contact WENET AG<\/span><\/a><span style=\"font-weight: 400;\">We offer you comprehensive advice on compliance with the ZWG, tax optimisation of your property and the correct classification of your housing situation.<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>ZWEITWOHNUNG \u2013 ZWEIT-\/ ERSTWOHNSITZ? UNTERSCHIEDE ZUR REGELUNG IN DER SCHWEIZ In der Schweiz gilt der Grundsatz der \u00abEinheit des Wohnsitzes\u00bb. Dies bedeutet, dass Sie innerhalb der Eidgenossenschaft grunds\u00e4tzlich nur einen Wohnsitz im eigentlichen Sinne haben k\u00f6nnen, n\u00e4mlich einen Hauptwohnsitz oder Erstwohnsitz. Es existieren jedoch Ausnahmen f\u00fcr sogenannte Zweitwohnungen in der Schweiz, wie beispielsweise Ferienwohnungen. Mit<\/p>","protected":false},"author":5254,"featured_media":169175,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_rtcl_gb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[13478,13471],"tags":[13796,13798,13797,13793,13794,13795],"post_folder":[13318],"class_list":["post-6191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-immobilien-investieren","category-immobilienkauf-in-der-schweiz","tag-erstwohnsitz","tag-ferienwohnung","tag-wochenaufenthalt","tag-zweitwohnsitz-schweiz","tag-zweitwohnung","tag-zwg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.2 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Zweitwohnsitz Schweiz: Gesetz, Unterschiede &amp; Kauftipps - WENET AG<\/title>\n<meta name=\"description\" content=\"Das Bundesgesetz \u00fcber Zweitwohnungen (ZWG) erkl\u00e4rt: Erfahren Sie alles \u00fcber die rechtlichen Unterschiede, Einschr\u00e4nkungen (20%-Grenze) und Kriterien f\u00fcr Erst- und Zweitwohnungen in der Schweiz.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/we-net.ch\/en\/second-home-second-primary-residence-there-are-differences\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zweitwohnsitz Schweiz: Zweit \/ Erstwohnsitz? 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