Industry-specific topics

Industry-specific topics

Industry-specific topics

The most important facts about the federal law on the acquisition of real estate by persons abroad

Apr 17, 2025

Introduction

The Swiss real estate law presents foreign buyers with particular challenges. The legal framework, especially the Lex Koller (also known as Lex Friedrich), regulates the acquisition of real estate by persons abroad. In this article, we explain the key points of the Lex Koller and how it affects foreign real estate interests.

What is the Lex Koller?

The Lex Koller - officially the Federal Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (BewG) - is an important law in Swiss real estate policy. It regulates how foreign persons and companies acquire real estate in Switzerland.

Background of the Lex Koller

The Lex Koller has its origins in the 1960s. It emerged from two earlier laws: the Lex von Moos (1961) and the later Lex Friedrich (1983). The name "Koller" refers to Arnold Koller, a former Federal Council who made significant changes to the law in 1997.

The goals of the Lex Koller

The main objective of the law is to prevent the "excessive ownership of Swiss territory by foreign nationals" and thus protect the Swiss real estate market. This means the law aims to prevent too many foreign buyers from acquiring property in Switzerland, thereby losing control of the real estate market.

The legal restrictions

In Switzerland, special rules apply to certain groups of people when acquiring real estate. In particular, so-called “persons abroad” are affected, for whom there are specific restrictions. These are considered to be:

  • Foreign nationals residing outside Switzerland

  • Citizens of EU or EFTA states living in Switzerland without a B, C, or L residence permit

  • Nationals of other countries residing in Switzerland, provided they do not have a C settlement permit

Conversely, the following persons may acquire real estate in Switzerland without restrictions:

  • Swiss nationals, even if they also hold another nationality or live abroad

  • Persons from EU or EFTA states with lawful and actual residence in Switzerland and a valid residence permit (B, C, or in certain cases L)

  • Third-country nationals with a C permit and actual residence in Switzerland

Real estate purchases via legal entities are also subject to certain conditions: The company must be based in Switzerland and may only be controlled by persons not considered as “persons abroad.” Thus, constructions over domestic capital companies are not open to foreign buyers. Decisive for the requirement of a permit is the natural person who is economically entitled.

The legal exceptions

Despite the restrictions for foreign buyers, there are various exceptions where a real estate acquisition in Switzerland is possible:

  1. Commercial use

  2. Residence and permit

  3. Listed real estate companies

  4. Holiday apartments in tourist regions

Lex-Koller declaration when founding a company

Also within the framework of incorporating a company (e.g., stock corporation or LLC), whose company purpose includes the acquisition or possession of real estate, a so-called Lex-Koller declaration is required. In this, the founding participants confirm that either no foreign persons within the meaning of the BewG are involved or – if they are – that no permit-requiring real estate acquisition is planned. This declaration is part of the founding documents and is required in the course of registration in the commercial register.

The aim of this regulation is to prevent circumvention, where foreign persons could indirectly acquire real estate through company structures without having to go through a permit procedure.

Legal advice

Due to the high legal risks and the complex regulations related to the acquisition of real estate by persons abroad, individual legal advice from a qualified expert is expressly recommended. Only in this way can it be ensured that all requirements are met and legal pitfalls are avoided.

Conclusion and outlook on future developments in Swiss real estate law

The Lex Koller remains a central instrument for regulating foreign real estate investments in Switzerland. The future of the Lex Koller will be characterized by continuous adjustments to changing economic conditions. While certain relaxations may be possible, the core protective function for the Swiss real estate market will remain intact. Foreign investors will need to plan carefully to ensure compliance with legal requirements.

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