Your transferee does not move to "Switzerland" in the way they move to a country with one rulebook. They move to a canton, and then to a municipality inside it. That choice decides which office handles the permit file, which tax authority sends the first assessment, which school system the children enter and which language the paperwork is in.
This guide explains how the cantons work for someone who has never lived in Switzerland. It is written for the HR or mobility manager who must decide where an assignee will live, and what to prepare before departure.
How a Swiss canton works
Switzerland is a federation. The 26 cantons are the member states. Each has its own constitution, parliament, government and courts. The federal level handles foreign policy, defence, migration framework law and a few other areas. Much of everyday life is left to the cantons.
Below the canton sits the municipality (Gemeinde, commune, comune). Municipalities run the residents' register, local services and, in many cases, the first level of schooling. Some tax is also set at municipal level.
For your employee, three layers therefore apply at once:
- federal rules, the same everywhere;
- cantonal rules, which differ from one canton to the next;
- municipal practice, which can differ again between two towns in the same canton.
What this means for an employer
Do not brief your transferee on "Swiss rules" alone. Ask which canton and which municipality, then check the local procedure. A policy that works for a move to one canton may need adjusting for another.
What changes from canton to canton
The areas below are the ones that most often affect an assignment. Treat each as a question to put to a specialist for the canton in question, not as a fixed answer.
Residence permits and the cantonal migration office
Two regimes exist: nationals of EU/EFTA states, who come under the free movement agreement, and nationals of third states. The State Secretariat for Migration (SEM) confirms that both regimes exist and publishes the federal framework. The detailed conditions are set out on its admission pages and should be checked there for each case.
In practice, the application is handled by the cantonal migration office, with the federal authority involved in some cases. Processing steps, forms and the way a file is submitted can differ by canton. See Switzerland residence permit explained for transferees and their families for the permit types and Permit B (residence) for the most common one.
| Question | EU/EFTA nationals | Third-state nationals |
|---|---|---|
| Framework | Free movement agreement | Federal admission rules for third states |
| Who processes the file | Cantonal migration office | Cantonal migration office, with federal involvement in some cases |
| What to check | Local registration steps | Admission conditions and cantonal practice |
Arrival registration
On arrival, your employee must report to the municipality. The usual period is 14 days, but it can vary by municipality or canton, so confirm it for the place of residence. On site, the employee normally presents an identity document, the residence or work permit, and proof of health insurance.
For a family move, ask the municipality whether all members must attend in person.
Taxes
Income tax is levied at federal, cantonal and municipal level. The cantonal and municipal parts differ, which is why two employees on the same salary can face different bills depending on where they live. Wealth tax and other taxes also follow cantonal law.
We do not give tax advice here. A tax specialist should model the assignee's situation for the shortlisted cantons before a location is chosen, particularly for a tax-equalisation or net-pay policy.
Health insurance
The basic insurance is compulsory, and the obligation does not depend on the canton. Anyone resident in Switzerland must take out basic health insurance no later than three months after taking up residence. If the deadline is met, cover is backdated to the date of residence, and premiums are due from that date. If it is missed, cover starts at affiliation, a surcharge may apply for an unexcused delay, and the cantonal authority can assign an insurer.
What does vary is the premium level, which depends on the canton and region of residence. Compare it in the location decision. See the Federal Office of Public Health (FOPH) for the rule.
Schools
Education is a cantonal responsibility. Start ages, the structure of the stages, language of instruction and the way pupils are placed after primary school all depend on the canton. This matters for families who arrive mid-year or with children of secondary age. Read The Swiss school system before fixing a location, and use the school guide if international schooling is in the policy.
Language
The language of the administration follows the language of the canton. Some cantons are German-speaking, some French-speaking, one is Italian-speaking, and some are bilingual. In parts of Graubünden, Romansh is also used. Your employee will receive forms, tax letters and school notices in that language. See Languages and regions.
The cantons on a map
The map below shows a handful of cantons that regularly feature in assignment decisions, with the main language of each.
For city-level detail, see Relocating employees to Zürich and Relocating employees to Geneva. The city comparator lets you set locations side by side.
How to choose a canton for an assignment
Start from the business reason for the posting, not from the tax table. A sensible order is:
- Confirm the work location and whether remote work from another canton is intended.
- Confirm the permit route for the transferee's nationality.
- Check commuting distance and the language the family will live in.
- Check school options for each child.
- Have a specialist review tax and insurance for the shortlisted cantons.
- Fix the municipality only after the above.
If the employee later moves within Switzerland, a different set of consequences applies. That is covered in When an assignee changes canton.
Checklist before departure
- Confirm the canton and municipality of residence
- Confirm the permit route and who files the application
- Ask the municipality about the arrival registration period
- Gather identity documents and the work contract for registration
- Plan the basic health insurance within the legal period
- Check school stages and language for each child
- Ask a tax specialist to review the shortlisted cantons
- Confirm the language of official letters and prepare for it
Common mistakes
- Choosing a canton on tax alone and discovering later that school or language fit the family badly.
- Assuming the registration period is the same in every municipality.
- Briefing the employee on one canton's procedure and applying it to another.
- Leaving health insurance until after arrival without checking the deadline.
- Treating a dependent's permit as automatic. See Permits for spouses and children.
If you need a specialist to examine a specific case, use the request at the bottom of the page. A relocation company that fits the canton and the profile can then be matched to your request through relocation support.
Frequently asked questions
How many cantons does Switzerland have?
Switzerland has 26 cantons. Each is a member state of the federation with its own government, parliament and courts, and each sets rules in areas the federal level leaves to it.
What is a canton in simple terms?
A canton is a Swiss state. It sits between the federal level and the municipality. It runs most schooling, part of taxation, policing, and the administration of residents.
What is a municipality?
A municipality (Gemeinde, commune, comune) is the local authority. It keeps the residents' register and delivers local services. Your employee reports to it on arrival.
Does the canton affect the residence permit?
The federal framework is the same, but the cantonal migration office handles the file. Procedure and practice can differ, so check the local office.
Which regimes apply to permits?
There are two: EU/EFTA nationals and third-state nationals. The SEM publishes the framework. The conditions for each case should be checked there.
Can the employer choose any canton?
Generally the canton follows the work location and the employee's place of residence. Permit rules for the nationality concerned must be met in either case.
Does the canton change income tax?
Yes. Income tax has a federal, a cantonal and a municipal part, and the last two differ by place. A tax specialist should assess the individual situation.
Is health insurance different by canton?
The obligation is the same. Premium levels depend on the canton and region, so compare them when you choose the location.
When must health insurance be taken out?
No later than three months after taking up residence. Within that period, cover is backdated to the date of residence.
What if the three months are missed?
Cover starts at affiliation, a surcharge may apply for an unexcused delay, and the cantonal authority can assign an insurer. Plan it before the move.
Do premiums have to be paid for the backdated period?
Yes. If the deadline is met, cover is retroactive and premiums are due from the date of residence.
How soon must the employee register on arrival?
The period usually given is 14 days. It can vary by municipality or canton, so confirm it locally before departure.
What does the employee bring to the registration?
Normally an identity document, the residence or work permit, and proof of health insurance. Ask the municipality for its exact list.
Are schools the same across Switzerland?
No. Education is a cantonal matter, so stages, ages and language of instruction differ. See the school guide linked above.
Which language will the paperwork be in?
The language of the canton or municipality. Tax letters, school notices and forms follow it, even if the employee works in English.
Do all cantons speak German?
No. Some are French-speaking, one is Italian-speaking, and some are bilingual. Romansh is used in parts of Graubünden.
Should we choose the cheapest canton for tax?
Not on tax alone. School, language, commute and housing availability often matter as much. A specialist can compare the options.
Can a family choose a different canton from the employer's site?
Yes, within practical limits such as commuting. The permit and registration are then handled where the family lives.
Is a canton the same as a city?
No. A canton can contain many municipalities, and a city such as Zürich or Geneva is both a municipality and the seat of its canton's government.
Do cantons differ on housing rules?
Local practice differs, and the search conditions differ between cities. See the city pages for the places you shortlist.
What if the employee moves canton later?
Permit, tax and insurance consequences can follow. Read the dedicated guide on changing canton before agreeing any move.
Can the site decide which canton is best?
No. The service connects you with relocation companies. A specialist examines your case, and the authorities decide on permits.
Where can I find official information?
Use the SEM for permits, the FOPH for health insurance, and ch.ch for the general portal. The sources are listed below.