{"_meta":{"country":"CH","generated":"2026-10-23","schema":"subnational v1","rule":"Official sources only. Tax figures are standard household profiles from the ESTV calculator, never a personal assessment. Corridor differences are computed from the unit figures. Facts only: no ranks or recommendations.","disclaimer":"Information, not tax or legal advice. Figures are published standard profiles for the stated year; a personal calculation needs the official ESTV calculator or a tax adviser.","sources":[{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A"},{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024},{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}],"counts":{"units":26,"communes_with_tax":36,"corridors":14,"official_claims":194,"withheld":49}},"units":{"CH-ZH":{"id":"CH-ZH","name":"Zurich","capital":"Zürich","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. 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Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":633,"median_chf_month":677,"insurers":27},{"premium_region":"2","lowest_chf_month":557.1,"median_chf_month":609.7,"insurers":27},{"premium_region":"3","lowest_chf_month":508.1,"median_chf_month":570,"insurers":27}]},"housing":{"rent_chf_per_m2_month":21.3,"interval_95":0.1,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":4.3,"year":2025},"violent_offences_per_1000":{"per_1000_residents":6.2,"year":2025},"theft_per_1000":{"per_1000_residents":19.7,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":2,"text":"Applicants must have lived in the same Zurich commune for at least two years immediately before filing; time abroad of up to six months with intent to return does not interrupt it.","source":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/migration-integration/einbuergerung/eo_handbuch_einbuergerungen_ab_01.07.2023.pdf"},"residence_canton_years":{"value":2,"text":"Applicants who file before their 25th birthday need only two years of residence in the canton of Zurich instead of two years in one commune; the federal double-counting rule does not apply to this period.","source":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/migration-integration/einbuergerung/eo_handbuch_einbuergerungen_ab_01.07.2023.pdf"},"language_oral":{"value":"B1","text":"Zurich requires oral German at B1 (listening and speaking), which matches the federal level.","source":"https://www.zh.ch/de/migration-integration/einbuergerung/kantonaler-deutschtest.html"},"language_written":{"value":"A2","text":"Zurich requires written German at A2 (reading and writing), which matches the federal level.","source":"https://www.zh.ch/de/migration-integration/einbuergerung/kantonaler-deutschtest.html"},"knowledge_test":{"value":{"required":true,"bank":350,"drawn":50,"pass_mark":30,"pass_percent":60,"split":"35 federal, 10 cantonal, 5 communal","practice_material":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/migration-integration/einbuergerung/gkt/broschuere_einbuergerung_grundkenntnistest.pdf"},"text":"The Zurich Grundkenntnistest is a digital test that draws 50 questions at random from a bank of 350 and is passed with 30 correct (60 percent); the canton provides the test to communes free of charge.","source":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/migration-integration/einbuergerung/eo_handbuch_einbuergerungen_ab_01.07.2023.pdf"},"decision_body":{"value":"Commune: municipal executive, commune assembly, commune parliament or a special citizenship commission, as set in the commune's own constitution (no ballot votes); canton: Gemeindeamt; federal: SEM","text":"Each Zurich commune assigns the decision on communal citizenship to its executive, assembly, parliament or a citizenship commission, and ballot votes are not allowed.","source":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/migration-integration/einbuergerung/eo_handbuch_einbuergerungen_ab_01.07.2023.pdf"},"fees_cantonal":{"value":{"canton_adult":500,"canton_under25":250,"canton_under20":0,"canton_refusal":200,"federal_adult":100,"federal_couple":150,"federal_under18":50,"commune":"cost-covering, set by each commune; half for under 25, none for under 20","included_children":0},"text":"The cantonal fee is CHF 500 for an adult (CHF 250 if under 25, none if under 20), the federal fee is CHF 100 (CHF 150 for a couple, CHF 50 for under 18s), and communal fees are cost-covering and set by each commune.","source":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/migration-integration/einbuergerung/eo_handbuch_einbuergerungen_ab_01.07.2023.pdf"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"level","text":"Zurich: inheritance tax on children is exempt.","basis":"Gesetz ueber die Erbschafts- und Schenkungssteuer (EschG ZH)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"exempt","unit":"level","text":"Zurich: inheritance tax on the spouse is exempt.","basis":"Gesetz ueber die Erbschafts- und Schenkungssteuer (EschG ZH)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"levied; spouse, registered partner and descendants exempt; customary occasional gifts up to CHF 5,000 exempt","unit":"level","text":"Zurich: gift tax: levied; spouse, registered partner and descendants exempt; customary occasional gifts up to CHF 5,000 exempt.","basis":"Gesetz ueber die Erbschafts- und Schenkungssteuer (EschG ZH)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"no","unit":"level","text":"Zurich abolished lump-sum (expenditure-based) taxation for cantonal and communal taxes by popular vote on 8 February 2009; federal direct tax still allows it.","basis":"Volksentscheid ZH 8.2.2009; RRB 2010/1776","source":{"name":"Regierungsrat Kanton Zuerich, Protokoll 7 Dec 2010, No. 1776","url":"https://www.zh.ch/bin/zhweb/publish/regierungsratsbeschluss-unterlagen./2010/1776/RRB-2010-1776.pdf","tier":"A","read_date":"2026-10-23"}},"wealth_tax_note":{"value":"top rate 3 per mille of simple state tax","unit":"per mille","text":"Zurich wealth tax basic tariff rises in half-per-mille steps to a top rate of 3 per mille on wealth above CHF 3,158,000 (existing thresholds).","basis":"para. 47 StG ZH","source":{"name":"Regierungsrat Zuerich, RRB 2025/833 (Vermoegenssteuertarif, para. 47 StG)","url":"https://www.zh.ch/content/dam/zhweb/bilder-dokumente/themen/steuern-finanzen/steuern/regelm%C3%A4ssiger-ausgleich/RRB-2025-0833%20Erm%C3%A4chtigungsbeschluss%20mit%20Erl%C3%A4uterungen.pdf","tier":"A","read_date":"2026-10-23"},"note":"Rate is the simple state tax before cantonal/communal multipliers; thresholds shown are the pre-adjustment column in a 2025 consultation decision."},"bilingual_public_schooling":{"value":"German/French bilingual Matura in regular operation from 2015/16 (Freudenberg, Zuerich Nord); German/English also offered","unit":"text","text":"Zurich moved the German/French bilingual Matura from pilot to regular operation from 2015/16, run by Kantonsschulen Freudenberg and Zuerich Nord, and open to all cantonal Kantonsschulen.","basis":"Bildungsratsbeschluss 2014/44","source":{"name":"Bildungsdirektion Zuerich, Bildungsrat decision 2014/44","url":"https://www.zh.ch/de/bildungsdirektion/generalsekretariat-der-bildungsdirektion/bildungsrat/suche-bildungsratsbeschluesse/2014-brb-44-zweisprachige-maturitaet-deutsch-franzoesisch-an-den-kantonsschu.html","tier":"A","read_date":"2026-10-23"},"note":"German/English stream not confirmed on a page read; the 2014 page predates today."},"international_schools":{"value":["Zurich International School (Waedenswil, Adliswil)"],"unit":"names","text":"Zurich International School runs campuses in Waedenswil (ages 3 to 11) and Adliswil (ages 11 to 18) and lists IB among its affiliations.","basis":"school page","source":{"name":"Zurich International School, About us","url":"https://www.zis.ch/about-us","tier":"B","read_date":"2026-10-23"},"note":"Page does not state IB authorisation status per programme; confirm on ibo.org."},"childcare_fee_scale":{"value":{"commune":"Zuerich (city)","min_full_day_chf":12,"max_full_day_chf":120,"income_at_max_chf":100000},"unit":"CHF per day","text":"City of Zurich subsidised Kita: parents pay at least CHF 12 and at most CHF 120 per full day; the maximum applies when the determining amount reaches CHF 100,000.","basis":"VO familienergaenzende Kinderbetreuung (410.130)","source":{"name":"Stadt Zuerich, Berechnungsbeispiele Betreuungskosten","url":"https://www.stadt-zuerich.ch/de/lebenslagen/jugend-und-familie/fruehe-kindheit/familienergaenzende-kinderbetreuung/betreuungskosten-und-subventionen/berechnungsbeispiele.html","tier":"A","read_date":"2026-10-23"},"note":"Income threshold from the ordinance (410.130, version 01-03.2024); limit is a 'massgebender Betrag', not gross income."},"family_allowance_child_chf":{"value":215,"unit":"CHF per month","text":"Zurich monthly child allowance per child: CHF 215 up to age 12, 268 over 12.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"},"note":"Age-banded; value shown is the lower band."}}},"CH-BE":{"id":"CH-BE","name":"Bern","capital":"Bern","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Bern","bfs_id":351,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":16366,"federal":1701,"cantonal":9663,"communal":5002,"wealth_tax":0,"marginal_rate_pct":26.9},"single-250k":{"total_tax_chf":65526,"federal":15530,"cantonal":32943,"communal":17053,"wealth_tax":0,"marginal_rate_pct":40.9},"single-500k":{"total_tax_chf":160885,"federal":45626,"cantonal":75946,"communal":39313,"wealth_tax":0,"marginal_rate_pct":42.1},"single-1m":{"total_tax_chf":352892,"federal":103949,"cantonal":164032,"communal":84911,"wealth_tax":0,"marginal_rate_pct":40.9},"family-100k":{"total_tax_chf":7977,"federal":0,"cantonal":5256,"communal":2721,"wealth_tax":0,"marginal_rate_pct":17.1},"family-150k":{"total_tax_chf":18314,"federal":1743,"cantonal":10919,"communal":5652,"wealth_tax":0,"marginal_rate_pct":28},"family-250k":{"total_tax_chf":50237,"federal":11380,"cantonal":25603,"communal":13254,"wealth_tax":0,"marginal_rate_pct":39.4},"family-500k":{"total_tax_chf":142977,"federal":41020,"cantonal":67181,"communal":34776,"wealth_tax":0,"marginal_rate_pct":41.9},"family-1m":{"total_tax_chf":335766,"federal":100300,"cantonal":155152,"communal":80314,"wealth_tax":0,"marginal_rate_pct":42.4},"family-250k-wealth-2m":{"total_tax_chf":59654,"federal":11380,"cantonal":25603,"communal":13254,"wealth_tax":9417,"marginal_rate_pct":39.4},"family-250k-wealth-10m":{"total_tax_chf":106369,"federal":11380,"cantonal":25603,"communal":13254,"wealth_tax":56132,"marginal_rate_pct":39.4}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":653.7,"median_chf_month":699.8,"insurers":26},{"premium_region":"2","lowest_chf_month":590,"median_chf_month":633.8,"insurers":26},{"premium_region":"3","lowest_chf_month":541.2,"median_chf_month":596.7,"insurers":26}]},"housing":{"rent_chf_per_m2_month":16.1,"interval_95":0.1,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":5.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4.6,"year":2025},"theft_per_1000":{"per_1000_residents":22.1,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":"more than 2","text":"Applicants must show residence of more than two years in the commune where they file, and the commune may not set a different period.","source":"https://www.einbuergerung.sid.be.ch/content/dam/einbuergerung_sid/dokumente/de/bsig-einbuergerungsverfahren-de.pdf"},"language_oral":{"value":"B1","text":"Bern requires oral competence at B1 in the language of the applicant's administrative district.","source":"https://www.einbuergerung.sid.be.ch/de/start/einbuergerung/ordentliche-einbuergerung/sprachnachweis.html"},"language_written":{"value":"A2","text":"Bern requires written competence at A2 in the language of the applicant's administrative district.","source":"https://www.einbuergerung.sid.be.ch/de/start/einbuergerung/ordentliche-einbuergerung/sprachnachweis.html"},"knowledge_test":{"value":{"required":true,"format":"written, 90 minutes, organised by the commune","pass_mark_percent":60,"cost_chf":"260 to 390 (communes set the fee)","number_of_questions":null},"text":"Bern requires a written naturalisation test of 90 minutes that is passed with at least 60 percent correct, with a target cost of CHF 260 to 390 borne by the applicant.","source":"https://www.einbuergerung.sid.be.ch/content/dam/einbuergerung_sid/dokumente/de/bsig-einbuergerungsverfahren-de.pdf"},"decision_body":{"value":"Commune: the full municipal council (Gesamtgemeinderat) grants a promise of communal citizenship; canton: Sicherheitsdirektion (SID) grants cantonal citizenship; federal: SEM","text":"The whole municipal council must promise communal citizenship, after which the Sicherheitsdirektion grants cantonal citizenship once the federal permit is issued.","source":"https://www.einbuergerung.sid.be.ch/content/dam/einbuergerung_sid/dokumente/de/bsig-einbuergerungsverfahren-de.pdf"},"fees_cantonal":{"value":{"individual":1150,"couple":1725,"minor_alone":575,"minor_with_parent":0,"federal_adult":100,"federal_couple":150,"federal_minor":50,"commune":"set by each commune, not listed"},"text":"The cantonal fee is CHF 1,150 for an individual and CHF 1,725 for a couple, CHF 575 for a minor applying alone, and it is also charged on refusal; communal fees are set by each commune.","source":"https://www.einbuergerung.sid.be.ch/de/start/einbuergerung/ordentliche-einbuergerung/gebuehren.html"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"level","text":"Bern: inheritance tax on children is exempt.","basis":"Erbschafts- und Schenkungssteuergesetz BE (EschG)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"exempt","unit":"level","text":"Bern: inheritance tax on the spouse is exempt.","basis":"Erbschafts- und Schenkungssteuergesetz BE (EschG)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"levied; spouse, registered partner, descendants, step and foster children exempt; transfers between persons otherwise taxed at multiples of the tariff","unit":"level","text":"Bern: gift tax: levied; spouse, registered partner, descendants, step and foster children exempt; transfers between persons otherwise taxed at multiples of the tariff.","basis":"Erbschafts- und Schenkungssteuergesetz BE (EschG)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"yes","unit":"level","text":"Bern allows expenditure-based taxation for foreign nationals who take up residence for the first time or after at least ten years abroad and do not work in Switzerland.","basis":"Art. 16 StG BE (BSG 661.11)","source":{"name":"Steuerverwaltung Kanton Bern, Bernisches Steuerrecht 2024 (StG text)","url":"https://www.sv.fin.be.ch/content/dam/sv_fin/dokumente/de/bernisches-steuerrecht_2024_de.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":400000,"unit":"CHF","text":"Bern income minimum base for expenditure-based taxation is the highest of CHF 400,000, seven times annual rent or rental value, or three times the annual board-and-lodging price.","basis":"Art. 16 para. 3 StG BE","source":{"name":"Steuerverwaltung Kanton Bern, Bernisches Steuerrecht 2024 (StG text)","url":"https://www.sv.fin.be.ch/content/dam/sv_fin/dokumente/de/bernisches-steuerrecht_2024_de.pdf","tier":"A","read_date":"2026-10-23"},"note":"Text read is the 2024 compilation; a lower federal minimum applies where the federal law sets one (para. 4)."},"wealth_tax_note":{"value":"highest bracket 1.35 per mille; 1.25 per mille on wealth beyond the table","unit":"per mille","text":"Bern simple wealth tax ranges up to 1.35 per mille in the top table bracket, then 1.25 per mille on any further wealth; no tax if rate-determining wealth is below CHF 100,000.","basis":"Art. 65 StG BE","source":{"name":"Steuerverwaltung Kanton Bern, Bernisches Steuerrecht 2024","url":"https://www.sv.fin.be.ch/content/dam/sv_fin/dokumente/de/bernisches-steuerrecht_2024_de.pdf","tier":"A","read_date":"2026-10-23"},"note":"Simple tax before multipliers; table values carry amendment markers."},"international_schools":{"value":["International School of Berne (Guemligen)"],"unit":"names","text":"International School of Berne in Guemligen describes itself as an IB World School.","basis":"school page","source":{"name":"International School of Berne, home page","url":"https://www.isberne.ch/","tier":"B","read_date":"2026-10-23"},"note":"Self-description; confirm on ibo.org."},"family_allowance_child_chf":{"value":250,"unit":"CHF per month","text":"Bern monthly child allowance per child: CHF 250.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-LU":{"id":"CH-LU","name":"Lucerne","capital":"Luzern","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Luzern","bfs_id":1061,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":11535,"federal":1701,"cantonal":4892,"communal":4892,"wealth_tax":0,"marginal_rate_pct":21},"single-250k":{"total_tax_chf":46352,"federal":15530,"cantonal":15386,"communal":15386,"wealth_tax":0,"marginal_rate_pct":30},"single-500k":{"total_tax_chf":114798,"federal":45626,"cantonal":34561,"communal":34561,"wealth_tax":0,"marginal_rate_pct":30},"single-1m":{"total_tax_chf":249819,"federal":103949,"cantonal":72910,"communal":72910,"wealth_tax":0,"marginal_rate_pct":28.3},"family-100k":{"total_tax_chf":4450,"federal":0,"cantonal":2200,"communal":2200,"wealth_tax":0,"marginal_rate_pct":13.2},"family-150k":{"total_tax_chf":11949,"federal":1743,"cantonal":5078,"communal":5078,"wealth_tax":0,"marginal_rate_pct":20.4},"family-250k":{"total_tax_chf":35944,"federal":11380,"cantonal":12257,"communal":12257,"wealth_tax":0,"marginal_rate_pct":29.8},"family-500k":{"total_tax_chf":103934,"federal":41020,"cantonal":31432,"communal":31432,"wealth_tax":0,"marginal_rate_pct":29.8},"family-1m":{"total_tax_chf":239912,"federal":100300,"cantonal":69781,"communal":69781,"wealth_tax":0,"marginal_rate_pct":29.8},"family-250k-wealth-2m":{"total_tax_chf":39968,"federal":11380,"cantonal":12257,"communal":12257,"wealth_tax":4024,"marginal_rate_pct":29.8},"family-250k-wealth-10m":{"total_tax_chf":57368,"federal":11380,"cantonal":12257,"communal":12257,"wealth_tax":21424,"marginal_rate_pct":29.8}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":527.7,"median_chf_month":582.5,"insurers":25},{"premium_region":"2","lowest_chf_month":489.7,"median_chf_month":547.6,"insurers":25},{"premium_region":"3","lowest_chf_month":468.7,"median_chf_month":536,"insurers":25}]},"housing":{"rent_chf_per_m2_month":17,"interval_95":0.1,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":4.2,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4,"year":2025},"theft_per_1000":{"per_1000_residents":17,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":"3 of the last 5 years, including 1 year uninterrupted immediately before naturalisation","text":"Lucerne requires a total of three years in the naturalisation commune within the five years before filing, with at least one uninterrupted year immediately before naturalisation.","source":"https://srl.lu.ch/api/de/versions/3140/pdf_file"},"language_oral":{"value":"B1","text":"Lucerne requires oral German at B1, which matches the federal level.","source":"https://srl.lu.ch/api/de/versions/3140/pdf_file"},"language_written":{"value":"A2","text":"Lucerne requires written German at A2, which matches the federal level.","source":"https://srl.lu.ch/api/de/versions/3140/pdf_file"},"decision_body":{"value":"Commune: commune assembly for foreign applicants, unless voters delegate to the commune council, parliament or a commission; canton: Justiz- und Sicherheitsdepartement grants cantonal citizenship","text":"In Lucerne the commune assembly decides on promising communal citizenship to foreigners unless voters delegate it, and the Justiz- und Sicherheitsdepartement then grants cantonal citizenship.","source":"https://srl.lu.ch/api/de/versions/3140/pdf_file"},"fees_cantonal":{"value":"Cost-covering fees only; amounts are set by regulation and by each commune and were not published on the pages read","text":"Lucerne communes and the canton charge fees that may at most cover costs, with the detail left to the government ordinance.","source":"https://srl.lu.ch/api/de/versions/3140/pdf_file"}},"official":{"inheritance_tax_children":{"value":"exempt at cantonal level","unit":"level","text":"Lucerne: inheritance tax on children is exempt at cantonal level.","basis":"Erbschaftssteuergesetz LU (EStG)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Per the same document, Lucerne municipalities may levy their own inheritance tax on property passing to descendants (maximum basic rate 1%, nothing below CHF 100,000). Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"exempt","unit":"level","text":"Lucerne: inheritance tax on the spouse is exempt.","basis":"Erbschaftssteuergesetz LU (EStG)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"no gift tax levied","unit":"level","text":"Lucerne: gift tax: no gift tax levied.","basis":"Erbschaftssteuergesetz LU (EStG)","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"yes","unit":"level","text":"Lucerne sets a minimum expenditure amount for expenditure-based taxation under para. 21(3a) of its Tax Act, so the regime exists.","basis":"Para. 21(3a) StG LU","source":{"name":"Luzerner Kantonsblatt Nr. 37, 16 Sept 2023, Beschluss Ausgleich kalte Progression","url":"https://srl.lu.ch/api/de/change_documents/file_dictionaries/2791/pdf_file","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":638400,"unit":"CHF","text":"Lucerne minimum expenditure for expenditure-based taxation was set at CHF 638,400 for tax period 2024.","basis":"Para. 21(3a) StG LU; RR Beschluss 5.9.2023","source":{"name":"Luzerner Kantonsblatt Nr. 37, 16 Sept 2023, Beschluss Ausgleich kalte Progression","url":"https://srl.lu.ch/api/de/change_documents/file_dictionaries/2791/pdf_file","tier":"A","read_date":"2026-10-23"},"note":"Value is for tax period 2024; may have been indexed since, current-year figure not read."},"wealth_tax_note":{"value":"0.75 per mille simple tax","unit":"per mille","text":"Lucerne wealth tax tariff is 0.75 per mille per unit (0.875 per mille applied in tax years 2020 to 2023).","basis":"para. 60(1) StG LU","source":{"name":"Dienststelle Steuern Luzern, Luzerner Steuerbuch, Vermoegenssteuertarif","url":"https://steuerbuch.lu.ch/band1/steuerberechnung/vermoegenssteuertarif","tier":"A","read_date":"2026-10-23"}},"family_allowance_child_chf":{"value":215,"unit":"CHF per month","text":"Lucerne monthly child allowance per child: CHF 215 up to age 12, 260 over 12.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"},"note":"Age-banded; value shown is the lower band."}}},"CH-UR":{"id":"CH-UR","name":"Uri","capital":"Altdorf","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Altdorf","bfs_id":1201,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":11445,"federal":1701,"cantonal":4961,"communal":4713,"wealth_tax":0,"marginal_rate_pct":20},"single-250k":{"total_tax_chf":43932,"federal":15530,"cantonal":14529,"communal":13803,"wealth_tax":0,"marginal_rate_pct":27},"single-500k":{"total_tax_chf":105595,"federal":45626,"cantonal":30717,"communal":29182,"wealth_tax":0,"marginal_rate_pct":27},"single-1m":{"total_tax_chf":227051,"federal":103949,"cantonal":63093,"communal":59939,"wealth_tax":0,"marginal_rate_pct":25.3},"family-100k":{"total_tax_chf":5327,"federal":0,"cantonal":2696,"communal":2561,"wealth_tax":0,"marginal_rate_pct":13.5},"family-150k":{"total_tax_chf":13102,"federal":1743,"cantonal":5789,"communal":5500,"wealth_tax":0,"marginal_rate_pct":19.8},"family-250k":{"total_tax_chf":35365,"federal":11380,"cantonal":12264,"communal":11651,"wealth_tax":0,"marginal_rate_pct":26.9},"family-500k":{"total_tax_chf":96572,"federal":41020,"cantonal":28452,"communal":27030,"wealth_tax":0,"marginal_rate_pct":26.8},"family-1m":{"total_tax_chf":218985,"federal":100300,"cantonal":60828,"communal":57787,"wealth_tax":0,"marginal_rate_pct":26.8},"family-250k-wealth-2m":{"total_tax_chf":38728,"federal":11380,"cantonal":12264,"communal":11651,"wealth_tax":3363,"marginal_rate_pct":26.9},"family-250k-wealth-10m":{"total_tax_chf":54328,"federal":11380,"cantonal":12264,"communal":11651,"wealth_tax":18963,"marginal_rate_pct":26.9}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":463.9,"median_chf_month":514.2,"insurers":26}]},"housing":{"rent_chf_per_m2_month":14,"interval_95":0.5,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":2.5,"year":2025},"violent_offences_per_1000":{"per_1000_residents":2.2,"year":2025},"theft_per_1000":{"per_1000_residents":6.3,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Uri requires five years of uninterrupted residence in the canton immediately before filing.","source":"https://www.ur.ch/dienstleistungen/3394"},"residence_commune_years":{"value":5,"text":"Uri requires five years of uninterrupted residence in the commune, and the page also states ten years in Switzerland with ages 8 to 18 counting double (minimum six actual years).","source":"https://www.ur.ch/dienstleistungen/3394"},"language_oral":{"value":"B1","text":"Uri requires oral German at B1, with exemptions for native speakers or five years of schooling in German-speaking Switzerland.","source":"https://www.ur.ch/dienstleistungen/3394"},"language_written":{"value":"A2","text":"Uri requires written German at A2, with the same exemptions.","source":"https://www.ur.ch/dienstleistungen/3394"},"knowledge_test":{"value":{"required":true,"format":"Staatskundetest run twice a year by the Berufs- und Weiterbildungszentrum Uri (bwz uri); can be oral in justified cases; cost borne by applicant","exemption":"five years of schooling in Switzerland at compulsory level or above","number_of_questions":null},"text":"Uri proves civic knowledge by a Staatskundetest held twice a year by bwz uri, from which people with five years of Swiss schooling are exempt.","source":"https://www.ur.ch/_doc/455587"},"decision_body":{"value":"Commune: commune assembly (unless the commune assigns it elsewhere); canton: Regierungsrat; federal: SEM","text":"In Uri the commune assembly decides on communal citizenship and the Regierungsrat grants cantonal citizenship after the federal permit.","source":"https://www.ur.ch/_doc/455587"},"fees_cantonal":{"value":{"federal":"CHF 50 to 200","canton":"CHF 500 to 1,500","commune":"in practice follows the cantonal scale","adjustment":"can be doubled or halved for unusual workload","as_of":"2019-02-07"},"text":"Uri charges separate federal (CHF 50 to 200), cantonal (CHF 500 to 1,500) and communal fees, as of the Merkblatt's 7 February 2019 date.","source":"https://www.ur.ch/_doc/455587"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"level","text":"Uri: inheritance tax on children is exempt.","basis":"Steuergesetz UR vom 26. September 2010","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"exempt","unit":"level","text":"Uri: inheritance tax on the spouse is exempt.","basis":"Steuergesetz UR vom 26. September 2010","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"levied; spouse, parents and children (incl. adoptive and step) exempt; gifts up to CHF 15,000 exempt","unit":"level","text":"Uri: gift tax: levied; spouse, parents and children (incl. adoptive and step) exempt; gifts up to CHF 15,000 exempt.","basis":"Steuergesetz UR vom 26. September 2010","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Amounts under CHF 100 are not levied. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"yes","unit":"level","text":"Uri allows expenditure-based taxation for non-Swiss persons arriving for the first time or after at least ten years abroad, with no gainful work in Switzerland.","basis":"Art. 14 StG UR; RB 3.2213","source":{"name":"Amt fuer Steuern Uri, Merkblatt Besteuerung nach dem Aufwand (valid from 1 January 2026)","url":"https://www.ur.ch/_doc/439772","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":435000,"unit":"CHF","text":"Uri income minimum base is the highest of CHF 435,000, seven times annual rent or rental value, or three times the annual board-and-lodging price; the wealth base is at least 20 times the income base.","basis":"Art. 14 StG UR","source":{"name":"Amt fuer Steuern Uri, Merkblatt Besteuerung nach dem Aufwand (valid from 1 January 2026)","url":"https://www.ur.ch/_doc/439772","tier":"A","read_date":"2026-10-23"},"note":"The same leaflet gives CHF 435,000 for the direct federal tax too, i.e. above the CHF 400,000 figure in older law texts (cold-progression indexing)."},"family_allowance_child_chf":{"value":240,"unit":"CHF per month","text":"Uri monthly child allowance per child: CHF 240.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-SZ":{"id":"CH-SZ","name":"Schwyz","capital":"Schwyz","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Schwyz","bfs_id":1372,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":8115,"federal":1701,"cantonal":2476,"communal":3938,"wealth_tax":0,"marginal_rate_pct":17.7},"single-250k":{"total_tax_chf":37071,"federal":15530,"cantonal":8314,"communal":13227,"wealth_tax":0,"marginal_rate_pct":24.3},"single-500k":{"total_tax_chf":97740,"federal":45626,"cantonal":24112,"communal":28002,"wealth_tax":0,"marginal_rate_pct":25.1},"single-1m":{"total_tax_chf":210270,"federal":103949,"cantonal":49192,"communal":57129,"wealth_tax":0,"marginal_rate_pct":23.4},"family-100k":{"total_tax_chf":1430,"federal":0,"cantonal":552,"communal":878,"wealth_tax":0,"marginal_rate_pct":12.9},"family-150k":{"total_tax_chf":8405,"federal":1743,"cantonal":2571,"communal":4091,"wealth_tax":0,"marginal_rate_pct":20.5},"family-250k":{"total_tax_chf":27991,"federal":11380,"cantonal":6411,"communal":10200,"wealth_tax":0,"marginal_rate_pct":24.1},"family-500k":{"total_tax_chf":82975,"federal":41020,"cantonal":16193,"communal":25762,"wealth_tax":0,"marginal_rate_pct":24.1},"family-1m":{"total_tax_chf":203126,"federal":100300,"cantonal":47575,"communal":55251,"wealth_tax":0,"marginal_rate_pct":24.9},"family-250k-wealth-2m":{"total_tax_chf":30881,"federal":11380,"cantonal":6411,"communal":10200,"wealth_tax":2890,"marginal_rate_pct":24.1},"family-250k-wealth-10m":{"total_tax_chf":44561,"federal":11380,"cantonal":6411,"communal":10200,"wealth_tax":16570,"marginal_rate_pct":24.1}}},{"commune":"Wollerau","bfs_id":1323,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":5617,"federal":1701,"cantonal":2476,"communal":1440,"wealth_tax":0,"marginal_rate_pct":13.3},"single-250k":{"total_tax_chf":28681,"federal":15530,"cantonal":8314,"communal":4837,"wealth_tax":0,"marginal_rate_pct":20},"single-500k":{"total_tax_chf":79979,"federal":45626,"cantonal":24112,"communal":10241,"wealth_tax":0,"marginal_rate_pct":21},"single-1m":{"total_tax_chf":174034,"federal":103949,"cantonal":49192,"communal":20893,"wealth_tax":0,"marginal_rate_pct":19.3},"family-100k":{"total_tax_chf":873,"federal":0,"cantonal":552,"communal":321,"wealth_tax":0,"marginal_rate_pct":7.9},"family-150k":{"total_tax_chf":5810,"federal":1743,"cantonal":2571,"communal":1496,"wealth_tax":0,"marginal_rate_pct":14.9},"family-250k":{"total_tax_chf":21521,"federal":11380,"cantonal":6411,"communal":3730,"wealth_tax":0,"marginal_rate_pct":19.8},"family-500k":{"total_tax_chf":66634,"federal":41020,"cantonal":16193,"communal":9421,"wealth_tax":0,"marginal_rate_pct":19.8},"family-1m":{"total_tax_chf":168081,"federal":100300,"cantonal":47575,"communal":20206,"wealth_tax":0,"marginal_rate_pct":20.9},"family-250k-wealth-2m":{"total_tax_chf":23285,"federal":11380,"cantonal":6411,"communal":3730,"wealth_tax":1764,"marginal_rate_pct":19.8},"family-250k-wealth-10m":{"total_tax_chf":31637,"federal":11380,"cantonal":6411,"communal":3730,"wealth_tax":10116,"marginal_rate_pct":19.8}}},{"commune":"Freienbach","bfs_id":1322,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":5617,"federal":1701,"cantonal":2476,"communal":1440,"wealth_tax":0,"marginal_rate_pct":13.3},"single-250k":{"total_tax_chf":28681,"federal":15530,"cantonal":8314,"communal":4837,"wealth_tax":0,"marginal_rate_pct":20},"single-500k":{"total_tax_chf":79979,"federal":45626,"cantonal":24112,"communal":10241,"wealth_tax":0,"marginal_rate_pct":21},"single-1m":{"total_tax_chf":174034,"federal":103949,"cantonal":49192,"communal":20893,"wealth_tax":0,"marginal_rate_pct":19.3},"family-100k":{"total_tax_chf":873,"federal":0,"cantonal":552,"communal":321,"wealth_tax":0,"marginal_rate_pct":7.9},"family-150k":{"total_tax_chf":5810,"federal":1743,"cantonal":2571,"communal":1496,"wealth_tax":0,"marginal_rate_pct":14.9},"family-250k":{"total_tax_chf":21521,"federal":11380,"cantonal":6411,"communal":3730,"wealth_tax":0,"marginal_rate_pct":19.8},"family-500k":{"total_tax_chf":66634,"federal":41020,"cantonal":16193,"communal":9421,"wealth_tax":0,"marginal_rate_pct":19.8},"family-1m":{"total_tax_chf":168081,"federal":100300,"cantonal":47575,"communal":20206,"wealth_tax":0,"marginal_rate_pct":20.9},"family-250k-wealth-2m":{"total_tax_chf":23285,"federal":11380,"cantonal":6411,"communal":3730,"wealth_tax":1764,"marginal_rate_pct":19.8},"family-250k-wealth-10m":{"total_tax_chf":31637,"federal":11380,"cantonal":6411,"communal":3730,"wealth_tax":10116,"marginal_rate_pct":19.8}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":454.7,"median_chf_month":545,"insurers":28}]},"housing":{"rent_chf_per_m2_month":18.2,"interval_95":0.3,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":2.7,"year":2025},"violent_offences_per_1000":{"per_1000_residents":2.5,"year":2025},"theft_per_1000":{"per_1000_residents":7.6,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":5,"text":"Schwyz requires five years of uninterrupted residence in the commune, alongside ten years in Switzerland (ages 8 to 18 count double) and a C permit.","source":"https://www.sz.ch/verwaltung/departement-des-innern/departementssekretariat/buergerrecht/ordentliche-einbuergerungen.html/8756-8758-8802-9316-9472-9477-9487"},"language_oral":{"value":"B2","text":"Schwyz requires oral German at B2, above the federal B1.","source":"https://www.sz.ch/public/upload/assets/3641/110_111.pdf"},"language_written":{"value":"B1","text":"Schwyz requires written German at B1, above the federal A2.","source":"https://www.sz.ch/public/upload/assets/3641/110_111.pdf"},"knowledge_test":{"value":{"required":true,"format":"basic knowledge is checked in the personal interview, or the applicant passes a test at a recognised institution (BBZ Pfäffikon or Goldau) at own expense","number_of_questions":null},"text":"In Schwyz basic civic knowledge is assessed in the commune's interview or by a test at a recognised institution such as the BBZ in Pfäffikon or Goldau, paid by the applicant.","source":"https://www.sz.ch/verwaltung/departement-des-innern/departementssekretariat/buergerrecht/ordentliche-einbuergerungen.html/8756-8758-8802-9316-9472-9477-9487"},"decision_body":{"value":"Commune: commune assembly by open vote, or the body the commune assigns; canton: Kantonsrat grants cantonal citizenship; federal: SEM permit","text":"In Schwyz the commune assembly decides in an open vote (or a delegated body), the Departement des Innern checks the file, and the Kantonsrat grants cantonal citizenship.","source":"https://www.sz.ch/verwaltung/departement-des-innern/departementssekretariat/buergerrecht/ordentliche-einbuergerungen.html/8756-8758-8802-9316-9472-9477-9487"},"fees_cantonal":{"value":{"individual":"CHF 100 to 500","couple_or_family":"CHF 100 to 1,000","may_exceed_by":"up to 100 percent for above-average workload","commune":"set by the commune council, approved by the Regierungsrat","federal":"CHF 50 to 150 per canton page"},"text":"The 2012 Schwyz ordinance sets cantonal fees of CHF 100 to 500 for an individual and CHF 100 to 1,000 for couples and families, with communal fees set separately.","source":"https://www.sz.ch/public/upload/assets/3641/110_111.pdf"}},"official":{"inheritance_tax_children":{"value":"no tax","unit":"level","text":"Schwyz: inheritance tax on children is no tax.","basis":"no cantonal or communal inheritance or gift tax","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"no tax","unit":"level","text":"Schwyz: inheritance tax on the spouse is no tax.","basis":"no cantonal or communal inheritance or gift tax","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"no tax","unit":"level","text":"Schwyz: gift tax: no tax.","basis":"no cantonal or communal inheritance or gift tax","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"yes","unit":"level","text":"Schwyz allows expenditure-based taxation for non-Swiss persons arriving for the first time or after at least ten years abroad, with no gainful work in Switzerland.","basis":"para. 15 and 15a StG SZ (SRSZ 172.200)","source":{"name":"Steuerverwaltung Schwyz, Merkblatt Besteuerung nach dem Aufwand","url":"https://www.sz.ch/public/upload/assets/41913/mb_besteuerung_nach_dem_aufwand.pdf?fp=2","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":600000,"unit":"CHF","text":"Schwyz income minimum base is the highest of CHF 600,000, seven times annual rent or rental value, or three times the annual board-and-lodging price; the wealth base is at least 20 times the income base.","basis":"para. 15a(1) StG SZ","source":{"name":"Steuerverwaltung Schwyz, Merkblatt Besteuerung nach dem Aufwand","url":"https://www.sz.ch/public/upload/assets/41913/mb_besteuerung_nach_dem_aufwand.pdf?fp=2","tier":"A","read_date":"2026-10-23"},"note":"Leaflet carries no clear issue date in the text read; check it is current."},"wealth_tax_note":{"value":"proportional 0.6 per mille","unit":"per mille","text":"Schwyz wealth tax is a proportional 0.6 per mille of taxable wealth.","basis":"para. 48 StG SZ (SRSZ 172.200, status 1.2.2026)","source":{"name":"Kanton Schwyz, Steuergesetz SRSZ 172.200","url":"https://www.sz.ch/public/upload/assets/29694/172_200.pdf","tier":"A","read_date":"2026-10-23"}},"childcare_fee_scale.freienbach":{"value":{"commune":"Freienbach","entitlement_income_limit_chf":153215},"unit":"CHF","text":"Freienbach states cantonal childcare contributions are available up to an entitling income of CHF 153,215 under the Schwyz KiBeG in force since 1 June 2024.","basis":"KiBeG SZ (SRSZ 26.77)","source":{"name":"Gemeinde Freienbach, Familienergaenzende Kinderbetreuung","url":"https://www.freienbach.ch/familieukinder/85855","tier":"A","read_date":"2026-10-23"},"note":"Minimum and maximum daily tariff not stated on the page or in the law text; they are set in the ordinance (not read)."},"family_allowance_child_chf":{"value":230,"unit":"CHF per month","text":"Schwyz monthly child allowance per child: CHF 230.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-OW":{"id":"CH-OW","name":"Obwalden","capital":"Sarnen","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Sarnen","bfs_id":1407,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":11325,"federal":1701,"cantonal":4399,"communal":5225,"wealth_tax":0,"marginal_rate_pct":19.4},"single-250k":{"total_tax_chf":42406,"federal":15530,"cantonal":12285,"communal":14591,"wealth_tax":0,"marginal_rate_pct":26},"single-500k":{"total_tax_chf":101681,"federal":45626,"cantonal":25623,"communal":30432,"wealth_tax":0,"marginal_rate_pct":26.1},"single-1m":{"total_tax_chf":218363,"federal":103949,"cantonal":52299,"communal":62115,"wealth_tax":0,"marginal_rate_pct":24.4},"family-100k":{"total_tax_chf":6156,"federal":0,"cantonal":2814,"communal":3342,"wealth_tax":0,"marginal_rate_pct":12.7},"family-150k":{"total_tax_chf":13696,"federal":1743,"cantonal":5464,"communal":6489,"wealth_tax":0,"marginal_rate_pct":18.8},"family-250k":{"total_tax_chf":35005,"federal":11380,"cantonal":10799,"communal":12826,"wealth_tax":0,"marginal_rate_pct":25.8},"family-500k":{"total_tax_chf":93824,"federal":41020,"cantonal":24137,"communal":28667,"wealth_tax":0,"marginal_rate_pct":25.9},"family-1m":{"total_tax_chf":211463,"federal":100300,"cantonal":50813,"communal":60350,"wealth_tax":0,"marginal_rate_pct":25.9},"family-250k-wealth-2m":{"total_tax_chf":37750,"federal":11380,"cantonal":10799,"communal":12826,"wealth_tax":2745,"marginal_rate_pct":25.8},"family-250k-wealth-10m":{"total_tax_chf":49126,"federal":11380,"cantonal":10799,"communal":12826,"wealth_tax":14121,"marginal_rate_pct":25.8}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":474,"median_chf_month":518.1,"insurers":26}]},"housing":{"rent_chf_per_m2_month":15.9,"interval_95":0.6,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":2.3,"year":2025},"violent_offences_per_1000":{"per_1000_residents":3.5,"year":2025},"theft_per_1000":{"per_1000_residents":8.9,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Obwalden requires five years of uninterrupted residence in the canton and in the same commune immediately before filing, plus ten years in Switzerland of which three are in the last five.","source":"https://www.ow.ch/_doc/440693"},"residence_commune_years":{"value":5,"text":"The five years must be in the same commune as well as in the canton, uninterrupted and immediately before filing.","source":"https://www.ow.ch/_doc/440693"},"language_oral":{"value":"B1","text":"Obwalden requires oral German at B1, which matches the federal level.","source":"https://www.ow.ch/_doc/440693"},"language_written":{"value":"A2","text":"Obwalden requires written German at A2, which matches the federal level.","source":"https://www.ow.ch/_doc/440693"},"knowledge_test":{"value":{"required":true,"format":"mostly multiple choice with some written answers; six question blocks; minimum points per block; about 90 minutes","topics":"naturalisation procedure, rights and duties, state structure, geography and history, politics, society","number_of_questions":null},"text":"Obwalden requires a civics examination of six question blocks (about 90 minutes) on Switzerland, the canton and the commune, passed before filing, with a minimum score in every block.","source":"https://www.ow.ch/_doc/440693"},"decision_body":{"value":"Commune: commune assembly by default (may be delegated to the council or a communal commission); canton: Einbürgerungskommission decides on cantonal citizenship; federal: SEM","text":"In Obwalden the commune assembly normally promises communal citizenship and a cantonal Einbürgerungskommission decides on cantonal citizenship.","source":"https://www.ow.ch/_doc/440693"},"fees_cantonal":{"value":{"individual":1000,"couple":1600,"child":300,"minor_without_income":800,"police_report":"500 to 1,000 charged separately","federal_adult":100,"federal_couple":150,"federal_minor":50,"commune":"cost-covering, set in communal regulations"},"text":"Obwalden charges a cantonal fee of CHF 1,000 for an individual and CHF 1,600 for a couple (CHF 300 per child), plus CHF 500 to 1,000 for the police report, and a federal fee of CHF 100.","source":"https://www.ow.ch/_doc/440693"}},"official":{"inheritance_tax_children":{"value":"no tax","unit":"level","text":"Obwalden: inheritance tax on children is no tax.","basis":"no cantonal or communal inheritance or gift tax","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"no tax","unit":"level","text":"Obwalden: inheritance tax on the spouse is no tax.","basis":"no cantonal or communal inheritance or gift tax","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"no tax","unit":"level","text":"Obwalden: gift tax: no tax.","basis":"no cantonal or communal inheritance or gift tax","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"yes","unit":"level","text":"Obwalden allows expenditure-based taxation in place of income and wealth tax under Art. 16 of its Tax Act.","basis":"Art. 16 StG OW","source":{"name":"Kanton Obwalden, Steuergesetz Nachtrag vom 27. Mai 2015","url":"https://www.ow.ch/_doc/65583","tier":"A","read_date":"2026-10-23"},"note":"Document read is the 2015 amendment, not a current consolidated text."},"lump_sum_minimum_base_chf":{"value":400000,"unit":"CHF","text":"Obwalden income minimum base is the highest of CHF 400,000, seven times rent or rental value, or three times the board-and-lodging price.","basis":"Art. 16 StG OW (Nachtrag 2015)","source":{"name":"Kanton Obwalden, Steuergesetz Nachtrag vom 27. Mai 2015","url":"https://www.ow.ch/_doc/65583","tier":"A","read_date":"2026-10-23"},"note":"From the 2015 amendment; later indexing not checked."},"family_allowance_child_chf":{"value":220,"unit":"CHF per month","text":"Obwalden monthly child allowance per child: CHF 220.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-NW":{"id":"CH-NW","name":"Nidwalden","capital":"Stans","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Stans","bfs_id":1509,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":11325,"federal":1701,"cantonal":5038,"communal":4536,"wealth_tax":0,"marginal_rate_pct":21.9},"single-250k":{"total_tax_chf":45146,"federal":15530,"cantonal":15558,"communal":14008,"wealth_tax":0,"marginal_rate_pct":26.7},"single-500k":{"total_tax_chf":106340,"federal":45626,"cantonal":31922,"communal":28742,"wealth_tax":0,"marginal_rate_pct":26.9},"single-1m":{"total_tax_chf":226862,"federal":103949,"cantonal":64652,"communal":58211,"wealth_tax":0,"marginal_rate_pct":25.1},"family-100k":{"total_tax_chf":4007,"federal":0,"cantonal":2082,"communal":1875,"wealth_tax":0,"marginal_rate_pct":15.3},"family-150k":{"total_tax_chf":11951,"federal":1743,"cantonal":5345,"communal":4813,"wealth_tax":0,"marginal_rate_pct":19.5},"family-250k":{"total_tax_chf":35331,"federal":11380,"cantonal":12577,"communal":11324,"wealth_tax":0,"marginal_rate_pct":28.8},"family-500k":{"total_tax_chf":98648,"federal":41020,"cantonal":30298,"communal":27280,"wealth_tax":0,"marginal_rate_pct":26.7},"family-1m":{"total_tax_chf":220127,"federal":100300,"cantonal":63028,"communal":56749,"wealth_tax":0,"marginal_rate_pct":26.7},"family-250k-wealth-2m":{"total_tax_chf":37687,"federal":11380,"cantonal":12577,"communal":11324,"wealth_tax":2356,"marginal_rate_pct":28.8},"family-250k-wealth-10m":{"total_tax_chf":47607,"federal":11380,"cantonal":12577,"communal":11324,"wealth_tax":12276,"marginal_rate_pct":28.8}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":461.5,"median_chf_month":513.2,"insurers":26}]},"housing":{"rent_chf_per_m2_month":17,"interval_95":0.5,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":1.8,"year":2025},"violent_offences_per_1000":{"per_1000_residents":3.7,"year":2025},"theft_per_1000":{"per_1000_residents":5.9,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Nidwalden requires uninterrupted residence in the canton and in the commune for the five years immediately before filing, with ten years in Switzerland in total.","source":"https://www.nw.ch/_docn/438677/Merkblatt_f%C3%BCr_die_Einb%C3%BCrgerung_von_Ausl%C3%A4nderinnen_und_Ausl%C3%A4ndern_im_Kanton_Nidwalden.pdf"},"residence_commune_years":{"value":5,"text":"The five uninterrupted years must also be in the commune; the double count for ages 8 to 18 does not apply to the commune period.","source":"https://www.nw.ch/_docn/438677/Merkblatt_f%C3%BCr_die_Einb%C3%BCrgerung_von_Ausl%C3%A4nderinnen_und_Ausl%C3%A4ndern_im_Kanton_Nidwalden.pdf"},"language_oral":{"value":"B2","text":"Nidwalden requires oral German at B2, above the federal B1.","source":"https://www.nw.ch/_docn/438677/Merkblatt_f%C3%BCr_die_Einb%C3%BCrgerung_von_Ausl%C3%A4nderinnen_und_Ausl%C3%A4ndern_im_Kanton_Nidwalden.pdf"},"language_written":{"value":"B1","text":"Nidwalden requires written German at B1, above the federal A2 (reading and listening at B2 per the Merkblatt).","source":"https://www.nw.ch/_docn/438677/Merkblatt_f%C3%BCr_die_Einb%C3%BCrgerung_von_Ausl%C3%A4nderinnen_und_Ausl%C3%A4ndern_im_Kanton_Nidwalden.pdf"},"decision_body":{"value":"Commune: municipal council (Gemeinderat) grants or refuses communal citizenship; canton: Justiz- und Sicherheitsdirektion, then Regierungsrat decides cantonal citizenship; federal: SEM","text":"In Nidwalden the municipal council decides on communal citizenship, the Justiz- und Sicherheitsdirektion rules on cantonal citizenship, and the Regierungsrat issues the final cantonal decision for adults and youths.","source":"https://www.nw.ch/_docn/438677/Merkblatt_f%C3%BCr_die_Einb%C3%BCrgerung_von_Ausl%C3%A4nderinnen_und_Ausl%C3%A4ndern_im_Kanton_Nidwalden.pdf"},"fees_cantonal":{"value":{"adult_individual":{"canton":"1,000 to 1,500","commune":"1,400 to 1,600"},"couple":{"canton":"1,300 to 1,800","commune":"2,100 to 2,300"},"minor_alone":{"canton":"800 to 1,300","commune":"1,060 to 1,260"},"minor_with_parent":{"canton":"200 to 400","commune":"340 to 540"}},"text":"Nidwalden's fee ordinance lists, for an adult foreigner, a cantonal range of CHF 1,000 to 1,500 and a communal range of CHF 1,400 to 1,600, with higher totals for couples.","source":"https://gesetze.nw.ch/api/de/versions/1258/pdf_file"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"level","text":"Nidwalden: inheritance tax on children is exempt.","basis":"Steuergesetz NW Art. 153-168","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"exempt","unit":"level","text":"Nidwalden: inheritance tax on the spouse is exempt.","basis":"Steuergesetz NW Art. 153-168","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"levied; spouse, children, grandchildren, step and foster children exempt","unit":"level","text":"Nidwalden: gift tax: levied; spouse, children, grandchildren, step and foster children exempt.","basis":"Steuergesetz NW Art. 153-168","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"yes","unit":"level","text":"Nidwalden allows expenditure-based taxation for non-Swiss persons arriving for the first time or after at least ten years abroad, with no gainful work in Switzerland.","basis":"Art. 16 StG NW (NG 521.1), status 1 January 2025","source":{"name":"Kanton Nidwalden, Gesetz ueber die Steuern des Kantons und der Gemeinden (Stand 1.1.2025)","url":"https://gesetze.nw.ch/api/de/versions/1337/pdf_file_with_annexes","tier":"A","read_date":"2026-10-23"}},"wealth_tax_note":{"value":"0.25 per mille simple tax","unit":"per mille","text":"Nidwalden simple wealth tax is 0.25 per mille of taxable wealth (0.2 per mille for qualifying holdings of at least 10 percent).","basis":"Art. 54 StG NW, status 1.1.2025","source":{"name":"Kanton Nidwalden, Steuergesetz NG 521.1","url":"https://gesetze.nw.ch/api/de/versions/1337/pdf_file_with_annexes","tier":"A","read_date":"2026-10-23"}},"family_allowance_child_chf":{"value":258,"unit":"CHF per month","text":"Nidwalden monthly child allowance per child: CHF 258.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-GL":{"id":"CH-GL","name":"Glarus","capital":"Glarus","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Glarus","bfs_id":1632,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":13141,"federal":1701,"cantonal":5658,"communal":5782,"wealth_tax":0,"marginal_rate_pct":24.7},"single-250k":{"total_tax_chf":53925,"federal":15530,"cantonal":18991,"communal":19404,"wealth_tax":0,"marginal_rate_pct":34.3},"single-500k":{"total_tax_chf":136418,"federal":45626,"cantonal":44907,"communal":45885,"wealth_tax":0,"marginal_rate_pct":38.5},"single-1m":{"total_tax_chf":289157,"federal":103949,"cantonal":91607,"communal":93601,"wealth_tax":0,"marginal_rate_pct":32},"family-100k":{"total_tax_chf":5859,"federal":0,"cantonal":2898,"communal":2961,"wealth_tax":0,"marginal_rate_pct":15.9},"family-150k":{"total_tax_chf":14927,"federal":1743,"cantonal":6521,"communal":6663,"wealth_tax":0,"marginal_rate_pct":24.2},"family-250k":{"total_tax_chf":41367,"federal":11380,"cantonal":14832,"communal":15155,"wealth_tax":0,"marginal_rate_pct":32.4},"family-500k":{"total_tax_chf":118009,"federal":41020,"cantonal":38080,"communal":38909,"wealth_tax":0,"marginal_rate_pct":34.2},"family-1m":{"total_tax_chf":281510,"federal":100300,"cantonal":89629,"communal":91581,"wealth_tax":0,"marginal_rate_pct":33.4},"family-250k-wealth-2m":{"total_tax_chf":47859,"federal":11380,"cantonal":14832,"communal":15155,"wealth_tax":6492,"marginal_rate_pct":32.4},"family-250k-wealth-10m":{"total_tax_chf":76827,"federal":11380,"cantonal":14832,"communal":15155,"wealth_tax":35460,"marginal_rate_pct":32.4}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":523.8,"median_chf_month":552.9,"insurers":26}]},"housing":{"rent_chf_per_m2_month":14.7,"interval_95":0.6,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":null,"naturalisation":{"residence_canton_years":{"value":5,"text":"Glarus requires 5 years of residence in the canton for ordinary naturalisation of foreign nationals.","source":"https://www.glarus-nord.ch/public/upload/assets/12255/Merkblatt%20zur%20ordentlichen%20Einb%C3%BCrgerung.pdf?fp=4"},"residence_commune_years":{"value":3,"text":"Glarus requires the last 3 years of the 5-year cantonal residence to be without interruption in the commune where citizenship is applied for (immediately before application as worded by the leaflet: 'the last 3 years').","source":"https://www.glarus-nord.ch/public/upload/assets/12255/Merkblatt%20zur%20ordentlichen%20Einb%C3%BCrgerung.pdf?fp=4"},"language_oral":{"value":"federal B1 oral","text":"Glarus sets German oral proficiency at reference level B1, which equals the federal minimum.","source":"https://www.glarus-nord.ch/public/upload/assets/12255/Merkblatt%20zur%20ordentlichen%20Einb%C3%BCrgerung.pdf?fp=4"},"language_written":{"value":"federal A2 written","text":"Glarus sets German written proficiency at reference level A2, which equals the federal minimum.","source":"https://www.glarus-nord.ch/public/upload/assets/12255/Merkblatt%20zur%20ordentlichen%20Einb%C3%BCrgerung.pdf?fp=4"},"knowledge_test":{"value":"No formal test described; applicants are referred to a basic-knowledge course","text":"The Glarus leaflet does not describe a test; it refers applicants to the Kaufmännische Berufsfachschule Glarus for basic knowledge of the political and social order of Switzerland, the canton and the home commune.","source":"https://www.glarus-nord.ch/public/upload/assets/12255/Merkblatt%20zur%20ordentlichen%20Einb%C3%BCrgerung.pdf?fp=4"},"fees_cantonal":{"value":{"commune_max_per_person":2100,"canton_max_per_application":"1000 / 1500","federal_adult":100,"federal_couple":150,"federal_minor":50,"children_included":0},"text":"The official Glarus fee table for foreign applicants shows a communal fee of up to CHF 2,100 per person, a cantonal fee of up to CHF 1,000 or CHF 1,500 per application, and federal fees of CHF 100 per adult, CHF 150 per couple and CHF 50 per minor; included children pay nothing.","source":"https://www.gl.ch/verwaltung/sicherheit-und-justiz/justiz/zivilstands-und-buergerrechtsdienst-des-kantons-glarus/buergerrecht.html/1223"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"level","text":"Glarus: inheritance tax on children is exempt.","basis":"Steuergesetz GL Art. 116-128","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"exempt","unit":"level","text":"Glarus: inheritance tax on the spouse is exempt.","basis":"Steuergesetz GL Art. 116-128","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"levied; spouse, direct descendants and adopted children exempt; customary gifts up to CHF 5,000 exempt","unit":"level","text":"Glarus: gift tax: levied; spouse, direct descendants and adopted children exempt; customary gifts up to CHF 5,000 exempt.","basis":"Steuergesetz GL Art. 116-128","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"wealth_tax_note":{"value":"3 per mille simple tax","unit":"per mille","text":"Glarus simple wealth tax (100 percent) is 3 per mille for tax year 2025.","basis":"Steuergesetz GL; Wegleitung 2025","source":{"name":"Steuerverwaltung Glarus, Wegleitung zur Steuererklaerung 2025","url":"https://www.gl.ch/public/upload/assets/59619/01%20Wegleitung%202025.pdf?fp=1","tier":"A","read_date":"2026-10-23"},"note":"Figure is for tax year 2025."},"family_allowance_child_chf":{"value":215,"unit":"CHF per month","text":"Glarus monthly child allowance per child: CHF 215.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-ZG":{"id":"CH-ZG","name":"Zug","capital":"Zug","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Zug","bfs_id":1711,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":5321,"federal":1701,"cantonal":2172,"communal":1448,"wealth_tax":0,"marginal_rate_pct":15.1},"single-250k":{"total_tax_chf":33572,"federal":15530,"cantonal":10825,"communal":7217,"wealth_tax":0,"marginal_rate_pct":23.6},"single-500k":{"total_tax_chf":87380,"federal":45626,"cantonal":25052,"communal":16702,"wealth_tax":0,"marginal_rate_pct":23.6},"single-1m":{"total_tax_chf":193127,"federal":103949,"cantonal":53507,"communal":35671,"wealth_tax":0,"marginal_rate_pct":21.9},"family-100k":{"total_tax_chf":0,"federal":0,"cantonal":0,"communal":0,"wealth_tax":0,"marginal_rate_pct":0},"family-150k":{"total_tax_chf":2925,"federal":1743,"cantonal":709,"communal":473,"wealth_tax":0,"marginal_rate_pct":10.6},"family-250k":{"total_tax_chf":18503,"federal":11380,"cantonal":4274,"communal":2849,"wealth_tax":0,"marginal_rate_pct":21.4},"family-500k":{"total_tax_chf":73485,"federal":41020,"cantonal":19479,"communal":12986,"wealth_tax":0,"marginal_rate_pct":23.4},"family-1m":{"total_tax_chf":180189,"federal":100300,"cantonal":47933,"communal":31956,"wealth_tax":0,"marginal_rate_pct":23.4},"family-250k-wealth-2m":{"total_tax_chf":20728,"federal":11380,"cantonal":4274,"communal":2849,"wealth_tax":2225,"marginal_rate_pct":21.4},"family-250k-wealth-10m":{"total_tax_chf":38408,"federal":11380,"cantonal":4274,"communal":2849,"wealth_tax":19905,"marginal_rate_pct":21.4}}},{"commune":"Baar","bfs_id":1701,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":5197,"federal":1701,"cantonal":2172,"communal":1324,"wealth_tax":0,"marginal_rate_pct":14.8},"single-250k":{"total_tax_chf":32951,"federal":15530,"cantonal":10825,"communal":6596,"wealth_tax":0,"marginal_rate_pct":23.3},"single-500k":{"total_tax_chf":85944,"federal":45626,"cantonal":25052,"communal":15266,"wealth_tax":0,"marginal_rate_pct":23.3},"single-1m":{"total_tax_chf":190061,"federal":103949,"cantonal":53507,"communal":32605,"wealth_tax":0,"marginal_rate_pct":21.5},"family-100k":{"total_tax_chf":0,"federal":0,"cantonal":0,"communal":0,"wealth_tax":0,"marginal_rate_pct":0},"family-150k":{"total_tax_chf":2884,"federal":1743,"cantonal":709,"communal":432,"wealth_tax":0,"marginal_rate_pct":10.5},"family-250k":{"total_tax_chf":18258,"federal":11380,"cantonal":4274,"communal":2604,"wealth_tax":0,"marginal_rate_pct":21.1},"family-500k":{"total_tax_chf":72369,"federal":41020,"cantonal":19479,"communal":11870,"wealth_tax":0,"marginal_rate_pct":23},"family-1m":{"total_tax_chf":177442,"federal":100300,"cantonal":47933,"communal":29209,"wealth_tax":0,"marginal_rate_pct":23.1},"family-250k-wealth-2m":{"total_tax_chf":20407,"federal":11380,"cantonal":4274,"communal":2604,"wealth_tax":2149,"marginal_rate_pct":21.1},"family-250k-wealth-10m":{"total_tax_chf":37479,"federal":11380,"cantonal":4274,"communal":2604,"wealth_tax":19221,"marginal_rate_pct":21.1}}},{"commune":"Cham","bfs_id":1702,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":5377,"federal":1701,"cantonal":2172,"communal":1504,"wealth_tax":0,"marginal_rate_pct":15.2},"single-250k":{"total_tax_chf":33849,"federal":15530,"cantonal":10825,"communal":7494,"wealth_tax":0,"marginal_rate_pct":23.9},"single-500k":{"total_tax_chf":88022,"federal":45626,"cantonal":25052,"communal":17344,"wealth_tax":0,"marginal_rate_pct":23.8},"single-1m":{"total_tax_chf":194499,"federal":103949,"cantonal":53507,"communal":37043,"wealth_tax":0,"marginal_rate_pct":22},"family-100k":{"total_tax_chf":0,"federal":0,"cantonal":0,"communal":0,"wealth_tax":0,"marginal_rate_pct":0},"family-150k":{"total_tax_chf":2943,"federal":1743,"cantonal":709,"communal":491,"wealth_tax":0,"marginal_rate_pct":10.7},"family-250k":{"total_tax_chf":18613,"federal":11380,"cantonal":4274,"communal":2959,"wealth_tax":0,"marginal_rate_pct":21.5},"family-500k":{"total_tax_chf":73984,"federal":41020,"cantonal":19479,"communal":13485,"wealth_tax":0,"marginal_rate_pct":23.6},"family-1m":{"total_tax_chf":181418,"federal":100300,"cantonal":47933,"communal":33185,"wealth_tax":0,"marginal_rate_pct":23.6},"family-250k-wealth-2m":{"total_tax_chf":20872,"federal":11380,"cantonal":4274,"communal":2959,"wealth_tax":2259,"marginal_rate_pct":21.5},"family-250k-wealth-10m":{"total_tax_chf":38824,"federal":11380,"cantonal":4274,"communal":2959,"wealth_tax":20211,"marginal_rate_pct":21.5}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":405.3,"median_chf_month":443.8,"insurers":27}]},"housing":{"rent_chf_per_m2_month":21.5,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":3.6,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4.1,"year":2025},"theft_per_1000":{"per_1000_residents":13.2,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Zug requires at least 5 years of residence in the canton, and these years are never counted double.","source":"https://zg.ch/de/migration-integration/einbuergerung/ordentliche-einbuergerung"},"residence_commune_years":{"value":3,"text":"Zug requires uninterrupted residence in the applicant's commune for the last 3 years before filing, so the commune requirement applies immediately before application.","source":"https://zg.ch/de/migration-integration/einbuergerung/ordentliche-einbuergerung"},"language_oral":{"value":"B2","text":"For applications filed after 31 December 2024, Zug requires oral German at level B2; applications filed before that date fall under oral B1.","source":"https://zg.ch/en/migration-integration/einbuergerung/ordentliche-einbuergerung"},"language_written":{"value":"B1","text":"For applications filed after 31 December 2024, Zug requires written German at level B1; earlier applications fall under written A2.","source":"https://zg.ch/en/migration-integration/einbuergerung/ordentliche-einbuergerung"},"knowledge_test":{"value":"No written test; a civics conversation (staatsbürgerliches Gespräch) applies to applicants who did not complete schooling or training in Switzerland","text":"Zug has no written test on the official page; applicants who did not complete compulsory schooling or training in Switzerland are invited to a civics conversation at the Zivilstands- und Bürgerrechtsdienst covering history, civics, and rights and duties, and a three-part self-study course is offered.","source":"https://zg.ch/en/migration-integration/einbuergerung/ordentliche-einbuergerung"},"decision_body":{"value":"Bürgerrat (municipal citizenship); Regierungsrat (cantonal citizenship); SEM (federal permit)","text":"In Zug the Bürgerrat decides on municipal citizenship, the Regierungsrat decides on cantonal citizenship, and the SEM issues the federal naturalisation permit.","source":"https://zg.ch/de/migration-integration/einbuergerung/ordentliche-einbuergerung"},"fees_cantonal":{"value":"Cost-covering; no amounts on the page; federal fee CHF 50 to 150","text":"Zug charges cost-covering municipal and cantonal fees without stating amounts on the page; the federal SEM fee is CHF 50 to 150 and advance payments are required.","source":"https://zg.ch/en/migration-integration/einbuergerung/ordentliche-einbuergerung"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"level","text":"Zug: inheritance tax on children is exempt.","basis":"Steuergesetz ZG ss. 172-186","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"inheritance_tax_spouse":{"value":"exempt","unit":"level","text":"Zug: inheritance tax on the spouse is exempt.","basis":"Steuergesetz ZG ss. 172-186","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"gift_tax":{"value":"levied; spouse, partner, descendants, step children, parents exempt; customary gifts up to CHF 5,000 exempt","unit":"level","text":"Zug: gift tax: levied; spouse, partner, descendants, step children, parents exempt; customary gifts up to CHF 5,000 exempt.","basis":"Steuergesetz ZG ss. 172-186","source":{"name":"Swiss Federal Tax Administration (ESTV), Steuermaeppchen for tax period 2025, inheritance and gift taxes","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Verified against the 2025 edition; no change to the 2021 reading. Not separately re-confirmed on the cantonal tax page."},"lump_sum_available":{"value":"yes","unit":"level","text":"Zug allows expenditure-based taxation; its implementing ordinance sets calculation rules for it.","basis":"para. 14 StG ZG; para. 4 Vo StG (BGS 632.11)","source":{"name":"Kanton Zug, Verordnung zum Steuergesetz (BGS 632.11), via lexfind.ch","url":"https://www.lexfind.ch/tolv/106530/de","tier":"A","read_date":"2026-10-23"},"note":"Ordinance text read appears to be an older version; the current minimum base was not read."},"wealth_tax_note":{"value":"top rate 1.7 per mille on wealth above CHF 762,000","unit":"per mille","text":"Zug basic wealth tariff for 2026 rises from 0.425 to a top rate of 1.7 per mille (0.1700%) on wealth above CHF 762,000.","basis":"Steuergesetz ZG; Grundtarif 2026","source":{"name":"Steuerverwaltung Zug, Kantonssteuer Grundtarif gueltig Steuerperiode 2026","url":"https://cdn.zg.ch/dam/jcr:96c7eef4-eb2f-4f8a-a4c4-dad209249598/Grundtarif%202001%20bis%202026.pdf","tier":"A","read_date":"2026-10-23"},"note":"Simple tax; thresholds are indexed."},"bilingual_public_schooling":{"value":"Kantonsschule Zug: bilingual Matura German/English and German/French, both recognised by the Swiss Matura Commission","unit":"text","text":"Kantonsschule Zug offers German/English (immersion class from year 3) and German/French (history and geography in French from year 4) bilingual Matura tracks.","basis":"KSZ school regulations ch. 1.5.1 and 1.5.2","source":{"name":"Kantonsschule Zug, Immersion und Austausch","url":"https://ksz.ch/de/schule-und-unterricht/immersion-und-austausch","tier":"A","read_date":"2026-10-23"}},"international_schools":{"value":["International School of Zug and Luzern (campuses Baar and Huenenberg)"],"unit":"names","text":"International School of Zug and Luzern operates a Zug Campus in Baar and a Riverside Campus in Huenenberg.","basis":"school page","source":{"name":"International School of Zug and Luzern, home page","url":"https://www.iszl.ch/","tier":"B","read_date":"2026-10-23"},"note":"Accreditation not stated in text on the page read; name and campuses only. Canton of each town not stated on the page."},"childcare_fee_scale.zug":{"value":{"commune":"Zug","voucher_income_limit_chf":170000,"wealth_limit_chf":500000},"unit":"CHF","text":"Stadt Zug childcare vouchers (period 2026/27) are available where determining income is below CHF 170,000 and taxable wealth below CHF 500,000.","basis":"Reglement Betreuung SRS 4.1-3","source":{"name":"Stadt Zug, Betreuungsgutscheine","url":"https://stadtzug.ch/de/leben/beratung-unterstuetzung/finanzielle-unterstuetzung/betreuungsgutscheine","tier":"A","read_date":"2026-10-23"},"note":"Daily minimum and maximum fee not stated on the page; from August 2026 a cantonal flat rate also applies."},"childcare_fee_scale.baar":{"value":{"commune":"Baar","min_parent_chf_per_day":15,"max_voucher_income_up_to_chf":60000,"scale_to_income_chf":140000},"unit":"CHF","text":"In Baar parents pay at least CHF 15.00 per day and child; families with determining income up to CHF 60,000 get the maximum voucher, falling to CHF 1.00 per day at CHF 140,000.","basis":"Reglement Betreuungsgutscheine Baar","source":{"name":"Gemeinde Baar, Subvention Betreuungsgutscheine","url":"https://www.baar.ch/famkinderbetreuung/2133","tier":"A","read_date":"2026-10-23"},"note":"Cantonal flat rate 1 Aug 2026 to 31 Jul 2027: CHF 52.60 per day (Kita, under 18 months), CHF 47.15 (older). Maximum recognised full-day fee not stated."},"family_allowance_child_chf":{"value":330,"unit":"CHF per month","text":"Zug monthly child allowance per child: CHF 330.","basis":"FamZG and cantonal law, BSV table 2026","source":{"name":"Federal Social Insurance Office (BSV), Arten und Ansaetze der Familienzulagen 2026 (status 12.12.2025)","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-FR":{"id":"CH-FR","name":"Fribourg","capital":"Fribourg","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Fribourg","bfs_id":2196,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":16432,"federal":1701,"cantonal":8035,"communal":6696,"wealth_tax":0,"marginal_rate_pct":27.4},"single-250k":{"total_tax_chf":67113,"federal":15530,"cantonal":28136,"communal":23447,"wealth_tax":0,"marginal_rate_pct":37},"single-500k":{"total_tax_chf":151382,"federal":45626,"cantonal":57685,"communal":48071,"wealth_tax":0,"marginal_rate_pct":37},"single-1m":{"total_tax_chf":318051,"federal":103949,"cantonal":116783,"communal":97319,"wealth_tax":0,"marginal_rate_pct":35.2},"family-100k":{"total_tax_chf":6127,"federal":0,"cantonal":3342,"communal":2785,"wealth_tax":0,"marginal_rate_pct":21.8},"family-150k":{"total_tax_chf":17086,"federal":1743,"cantonal":8369,"communal":6974,"wealth_tax":0,"marginal_rate_pct":27},"family-250k":{"total_tax_chf":48355,"federal":11380,"cantonal":20168,"communal":16807,"wealth_tax":0,"marginal_rate_pct":38.1},"family-500k":{"total_tax_chf":141762,"federal":41020,"cantonal":54950,"communal":45792,"wealth_tax":0,"marginal_rate_pct":36.8},"family-1m":{"total_tax_chf":309388,"federal":100300,"cantonal":114048,"communal":95040,"wealth_tax":0,"marginal_rate_pct":36.8},"family-250k-wealth-2m":{"total_tax_chf":58795,"federal":11380,"cantonal":20168,"communal":16807,"wealth_tax":10440,"marginal_rate_pct":38.1},"family-250k-wealth-10m":{"total_tax_chf":100555,"federal":11380,"cantonal":20168,"communal":16807,"wealth_tax":52200,"marginal_rate_pct":38.1}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":593.3,"median_chf_month":629.8,"insurers":23},{"premium_region":"2","lowest_chf_month":551,"median_chf_month":587.2,"insurers":23}]},"housing":{"rent_chf_per_m2_month":15.8,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":3.7,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4.6,"year":2025},"theft_per_1000":{"per_1000_residents":14.7,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":"3 years in total, of which 2 within the last 5 years before application","text":"Fribourg requires at least 3 years of domicile in the canton, including 2 in the 5 years before filing; second-generation foreigners need 2 years in total, and years in BE, VD, NE, GE, JU and ZH also count.","source":"https://www.fr.ch/sites/default/files/2025-02/informations-complementaires--naturalisation-ordinaire.pdf"},"residence_commune_years":{"value":"Set by each commune, from 1 to 3 years","text":"Fribourg communes set their own residence requirement, ranging from 1 to 3 years.","source":"https://www.fr.ch/vie-quotidienne/permis-de-sejour-et-naturalisation/la-naturalisation/naturalisation-ordinaire"},"language_oral":{"value":"federal B1 oral / A2 written","text":"Fribourg requires French or German at oral B1 and written A2, equal to the federal minimum.","source":"https://www.fr.ch/sites/default/files/2025-02/informations-complementaires--naturalisation-ordinaire.pdf"},"knowledge_test":{"value":"No named test; knowledge of geography, history and the political system is required; a document 'Informations civiques de base pour la naturalisation 2026' is provided","text":"Fribourg requires elementary knowledge of Swiss, cantonal and local geography, history and politics, and publishes a basic civic information document for 2026 but describes no test format.","source":"https://www.fr.ch/vie-quotidienne/permis-de-sejour-et-naturalisation/la-naturalisation/naturalisation-ordinaire"},"decision_body":{"value":"Commune (communal citizenship); SEM (federal permit); Grand Conseil (naturalisation decree)","text":"Fribourg naturalisation involves three decisions: the commune grants communal citizenship, the SEM gives the federal permit, and the Grand Conseil adopts the naturalisation decree after its commission's opinion.","source":"https://www.fr.ch/vie-quotidienne/permis-de-sejour-et-naturalisation/la-naturalisation/naturalisation-ordinaire"},"fees_cantonal":{"value":{"canton_range":"800 to 1500","communes_range":"0 to 1500","federal_adult":100,"federal_couple_or_family":150,"federal_minor":50,"filing_advance":200},"text":"Fribourg's cantonal fee ranges from CHF 800 to CHF 1,500 per file and communal fees from CHF 0 to CHF 1,500 under each commune's rules, plus federal fees of CHF 100 per adult, CHF 150 per couple or family and CHF 50 per minor applying alone; the fr.ch naturalisation page lists CHF 200 per file due at filing.","source":"https://www.fr.ch/vie-quotidienne/permis-de-sejour-et-naturalisation/foire-aux-questions-sur-la-naturalisation"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Direct-line relatives (which includes children) are exempt from the inheritance tax.","basis":"Art. 8, 24, 25 LISD (Loi du 14 septembre 2007)","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Spouses and registered partners are exempt from the inheritance tax.","basis":"Art. 8, 24, 25 LISD (Loi du 14 septembre 2007)","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse and direct-line relatives","unit":"rate","text":"Direct-line relatives and spouses are exempt from the gift tax; siblings pay 5.25 per cent and unrelated beneficiaries 22.00 per cent.","basis":"Art. 8, 24, 25 LISD (Loi du 14 septembre 2007)","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"yes","unit":"enum","text":"The canton allows taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":250000,"unit":"CHF","text":"The cantonal minimum expenditure base for lump-sum taxation is CHF 250,000.","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Higher of this minimum, seven times rent or imputed rental value, and the control calculation applies."},"family_allowance_child_chf":{"value":265,"unit":"CHF/month","text":"CHF 265 per month for each of the first two children and CHF 285 for each further child (child allowance, 2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Further-child rate CHF 285 in Fribourg; training allowance CHF 325 / 345."},"bilingual_public_schooling":{"value":"bilingual Matura classes and immersion subject at cantonal gymnasiums","unit":"programme","text":"Fribourg gymnasiums offer a bilingual class (class plus) from the first year, or an immersion subject in year one followed by a bilingual class in year two, leading to a bilingual Matura.","basis":"Cantonal gymnasium policy (State Council announcement)","source":{"name":"Canton of Fribourg, Auszeichnung des Staatsrats fuer die beste zweisprachige Maturitaet (6 July 2018)","url":"https://www.fr.ch/de/bkad/news/auszeichnung-des-staatsrats-fuer-die-beste-zweisprachige-maturitaet","tier":"A","read_date":"2026-10-23"},"note":"Page dated 2018; confirm current availability per school."}}},"CH-SO":{"id":"CH-SO","name":"Solothurn","capital":"Solothurn","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Solothurn","bfs_id":2601,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":16163,"federal":1701,"cantonal":6939,"communal":7473,"wealth_tax":0,"marginal_rate_pct":28.6},"single-250k":{"total_tax_chf":63106,"federal":15530,"cantonal":22883,"communal":24643,"wealth_tax":0,"marginal_rate_pct":38.1},"single-500k":{"total_tax_chf":147090,"federal":45626,"cantonal":48829,"communal":52585,"wealth_tax":0,"marginal_rate_pct":35.8},"single-1m":{"total_tax_chf":308833,"federal":103949,"cantonal":98624,"communal":106210,"wealth_tax":0,"marginal_rate_pct":34.2},"family-100k":{"total_tax_chf":5768,"federal":0,"cantonal":2729,"communal":2939,"wealth_tax":0,"marginal_rate_pct":19.9},"family-150k":{"total_tax_chf":16764,"federal":1743,"cantonal":7184,"communal":7737,"wealth_tax":0,"marginal_rate_pct":28.2},"family-250k":{"total_tax_chf":47176,"federal":11380,"cantonal":17187,"communal":18509,"wealth_tax":0,"marginal_rate_pct":37.8},"family-500k":{"total_tax_chf":133451,"federal":41020,"cantonal":44456,"communal":47875,"wealth_tax":0,"marginal_rate_pct":37.8},"family-1m":{"total_tax_chf":300111,"federal":100300,"cantonal":96157,"communal":103554,"wealth_tax":0,"marginal_rate_pct":35.6},"family-250k-wealth-2m":{"total_tax_chf":51936,"federal":11380,"cantonal":17187,"communal":18509,"wealth_tax":4760,"marginal_rate_pct":37.8},"family-250k-wealth-10m":{"total_tax_chf":74863,"federal":11380,"cantonal":17187,"communal":18509,"wealth_tax":27687,"marginal_rate_pct":37.8}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":582.4,"median_chf_month":624.3,"insurers":25}]},"housing":{"rent_chf_per_m2_month":14.9,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":9.8,"year":2025},"violent_offences_per_1000":{"per_1000_residents":5.2,"year":2025},"theft_per_1000":{"per_1000_residents":28.7,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":4,"text":"Solothurn requires 4 years of residence in the canton, alongside 10 years in Switzerland.","source":"https://so.ch/fileadmin/internet/vwd/vwd-agem/pdf/gemeindeorganisation/Handbuch_EWK/2023/05-Zivilstandswesen_-_Buergerrecht_-_Heimatschein-1.0.pdf"},"residence_commune_years":{"value":2,"text":"Solothurn requires at least 2 years of settlement in the commune.","source":"https://so.ch/fileadmin/internet/vwd/vwd-agem/pdf/gemeindeorganisation/Handbuch_EWK/2023/05-Zivilstandswesen_-_Buergerrecht_-_Heimatschein-1.0.pdf"},"language_oral":{"value":"B2","text":"Solothurn requires German at oral level B2, above the federal B1 oral.","source":"https://so.ch/fileadmin/internet/vwd/vwd-agem/pdf/Buergerrecht/einb_aktenablauf_2025.pdf"},"language_written":{"value":"federal A2 written","text":"Solothurn requires written German at level A2, equal to the federal minimum.","source":"https://so.ch/fileadmin/internet/vwd/vwd-agem/pdf/Buergerrecht/Checkliste_2026.pdf"},"knowledge_test":{"value":"Neubürgerkurs of 20 lessons, compulsory from age 18, ending with an exam that must be passed; dispensation possible","text":"Solothurn requires a 20-lesson Neubürgerkurs, compulsory from age 18, completed with a passed exam; a dispensation can be requested from the Amt für Gemeinden.","source":"https://so.ch/verwaltung/volkswirtschaftsdepartement/amt-fuer-gemeinden/buergerrecht/neubuergerkurse/"},"decision_body":{"value":"Commune assembly or commune council (communal citizenship); Fachkommission Bürgerrecht (provisional cantonal assurance); SEM; Regierungsrat (final cantonal decision)","text":"In Solothurn the Bürger- or Einheitsgemeinde assembly or council assures communal citizenship, the Fachkommission Bürgerrecht gives a provisional cantonal assurance, the SEM grants the federal permit and the Regierungsrat takes the final decision.","source":"https://so.ch/fileadmin/internet/vwd/vwd-agem/pdf/Buergerrecht/einb_aktenablauf_2025.pdf"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Descendants and adopted children are exempt from the inheritance and gift tax.","basis":"§§ 217 bis 245 StG SO","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Spouses and registered partners are exempt.","basis":"§§ 217 bis 245 StG SO","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse and descendants","unit":"rate","text":"Gift tax follows the same exemptions: spouse and descendants exempt.","basis":"§§ 217 bis 245 StG SO","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"yes","unit":"enum","text":"The canton allows taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":400000,"unit":"CHF","text":"The cantonal minimum expenditure base for lump-sum taxation is CHF 400,000.","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Higher of this minimum, seven times rent or imputed rental value, and the control calculation applies."},"family_allowance_child_chf":{"value":215,"unit":"CHF/month","text":"The cantonal child allowance is CHF 215 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."},"bilingual_public_schooling":{"value":"bilingual German-English Matura at Kantonsschule Olten (N and W profiles)","unit":"programme","text":"Kantonsschule Olten offers a bilingual Matura with English: from the second year four subjects are taught in English, for the mathematics and natural sciences and the economics and law profiles.","basis":"Matura recognition (EDK/EDI)","source":{"name":"Kantonsschule Olten, Die zweisprachige Matura (flyer Nov 2023)","url":"https://kantiolten.so.ch/fileadmin/kantiolten/Abteilungen/Gymnasium/Immersion/KSOL_Die_zweisprachige_Matura_Flyer_Nov23.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-BS":{"id":"CH-BS","name":"Basel-Stadt","capital":"Basel","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Basel","bfs_id":2701,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":14659,"federal":1701,"cantonal":6479,"communal":6479,"wealth_tax":0,"marginal_rate_pct":27.6},"single-250k":{"total_tax_chf":57068,"federal":15530,"cantonal":20769,"communal":20769,"wealth_tax":0,"marginal_rate_pct":34.2},"single-500k":{"total_tax_chf":149470,"federal":45626,"cantonal":51922,"communal":51922,"wealth_tax":0,"marginal_rate_pct":41.4},"single-1m":{"total_tax_chf":336613,"federal":103949,"cantonal":116332,"communal":116332,"wealth_tax":0,"marginal_rate_pct":39.7},"family-100k":{"total_tax_chf":4410,"federal":0,"cantonal":2205,"communal":2205,"wealth_tax":0,"marginal_rate_pct":21},"family-150k":{"total_tax_chf":15583,"federal":1743,"cantonal":6920,"communal":6920,"wealth_tax":0,"marginal_rate_pct":27},"family-250k":{"total_tax_chf":44372,"federal":11380,"cantonal":16496,"communal":16496,"wealth_tax":0,"marginal_rate_pct":34},"family-500k":{"total_tax_chf":121892,"federal":41020,"cantonal":40436,"communal":40436,"wealth_tax":0,"marginal_rate_pct":34},"family-1m":{"total_tax_chf":305030,"federal":100300,"cantonal":102365,"communal":102365,"wealth_tax":0,"marginal_rate_pct":41.2},"family-250k-wealth-2m":{"total_tax_chf":56270,"federal":11380,"cantonal":16496,"communal":16496,"wealth_tax":11898,"marginal_rate_pct":34},"family-250k-wealth-10m":{"total_tax_chf":119470,"federal":11380,"cantonal":16496,"communal":16496,"wealth_tax":75098,"marginal_rate_pct":34}}},{"commune":"Riehen","bfs_id":2703,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":13363,"federal":1701,"cantonal":6479,"communal":5183,"wealth_tax":0,"marginal_rate_pct":25.5},"single-250k":{"total_tax_chf":52914,"federal":15530,"cantonal":20769,"communal":16615,"wealth_tax":0,"marginal_rate_pct":32.1},"single-500k":{"total_tax_chf":139086,"federal":45626,"cantonal":51922,"communal":41538,"wealth_tax":0,"marginal_rate_pct":38.6},"single-1m":{"total_tax_chf":313347,"federal":103949,"cantonal":116332,"communal":93066,"wealth_tax":0,"marginal_rate_pct":36.9},"family-100k":{"total_tax_chf":3969,"federal":0,"cantonal":2205,"communal":1764,"wealth_tax":0,"marginal_rate_pct":18.9},"family-150k":{"total_tax_chf":14199,"federal":1743,"cantonal":6920,"communal":5536,"wealth_tax":0,"marginal_rate_pct":24.9},"family-250k":{"total_tax_chf":41072,"federal":11380,"cantonal":16496,"communal":13196,"wealth_tax":0,"marginal_rate_pct":31.9},"family-500k":{"total_tax_chf":113804,"federal":41020,"cantonal":40436,"communal":32348,"wealth_tax":0,"marginal_rate_pct":31.9},"family-1m":{"total_tax_chf":284557,"federal":100300,"cantonal":102365,"communal":81892,"wealth_tax":0,"marginal_rate_pct":38.4},"family-250k-wealth-2m":{"total_tax_chf":52494,"federal":11380,"cantonal":16496,"communal":13196,"wealth_tax":11422,"marginal_rate_pct":31.9},"family-250k-wealth-10m":{"total_tax_chf":113166,"federal":11380,"cantonal":16496,"communal":13196,"wealth_tax":72094,"marginal_rate_pct":31.9}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":690.4,"median_chf_month":734.1,"insurers":23}]},"housing":{"rent_chf_per_m2_month":19.7,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":10.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":13.6,"year":2025},"theft_per_1000":{"per_1000_residents":64.4,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":"No separate cantonal period; 2 years in the commune within the canton","text":"Basel-Stadt requires 10 years in Switzerland and 2 years of residence in the respective commune (Basel, Riehen or Bettingen) within the canton.","source":"https://www.bs.ch/themen/persoenliches-und-wohnen/einbuergerungen/schritt-fuer-schritt-der-weg-zur-ordentlichen-einbuergerung-0"},"residence_commune_years":{"value":2,"text":"Basel-Stadt requires 2 years of residence in the current commune, immediately before registration.","source":"https://www.bs.ch/themen/persoenliches-und-wohnen/einbuergerungen/schritt-fuer-schritt-der-weg-zur-ordentlichen-einbuergerung-0"},"language_oral":{"value":"federal B1 oral / A2 written","text":"Basel-Stadt requires oral German at B1 and written German at A2, equal to the federal minimum.","source":"https://media.bs.ch/original_file/7feb2480dba19eb696fc1cea9c186074ed526f6e/leporello-der-weg-zum-schweizer-pass-2026.pdf"},"knowledge_test":{"value":"No formal knowledge test described; the Bürgergemeinde interview 'has a test character'","text":"Basel-Stadt describes no citizenship test; the interview with the Bürgergemeinde's Einbürgerungskommission is described as having a test character, and voluntary preparation courses are offered.","source":"https://bgbasel.ch/de/einbuergerungen/auslaenderinnen-auslaender.html"},"decision_body":{"value":"Bürgergemeinde (Basel, Riehen or Bettingen); SEM (federal permit); Regierungsrat (cantonal citizenship)","text":"Naturalisation in Basel-Stadt needs the positive decision of the Bürgergemeinde, the federal permit from the SEM, and the grant of cantonal citizenship by the Regierungsrat.","source":"https://media.bs.ch/original_file/7feb2480dba19eb696fc1cea9c186074ed526f6e/leporello-der-weg-zum-schweizer-pass-2026.pdf"},"fees_cantonal":{"value":{"cantonal":0,"from":"2026-07-01","communal_basel_single_adult_25plus":800,"communal_basel_couple_or_single_parent":950,"communal_riehen_25plus":1700,"communal_bettingen_25plus":1400,"communal_under_25":0,"federal_minor":50,"federal_adult":100,"federal_couple":150,"total_single_adult_25plus_basel":900,"total_single_adult_25plus_riehen":1800,"total_single_adult_25plus_bettingen":1500},"text":"From 1 July 2026 Basel-Stadt charges no cantonal fee; communal fees for a single adult aged 25 or over are CHF 800 in Basel, CHF 1,700 in Riehen and CHF 1,400 in Bettingen (CHF 950 for Basel couples), plus federal fees of CHF 100 per adult, CHF 150 per couple and CHF 50 per minor; people under 25 and recipients of EL, premium subsidies or recognised social assistance pay only the federal fee.","source":"https://www.bs.ch/medienmitteilungen/jsd/2026-einbuergerungen-werden-digital-und-guenstiger"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Spouses, descendants, adopted descendants and foster children are exempt from the inheritance and gift tax.","basis":"§§ 117 bis 134 Gesetz ueber die direkten Steuern BS","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Spouses are exempt.","basis":"§§ 117 bis 134 Gesetz ueber die direkten Steuern BS","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse and descendants","unit":"rate","text":"Gift tax follows the same exemptions: spouse and descendants exempt.","basis":"§§ 117 bis 134 Gesetz ueber die direkten Steuern BS","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"no","unit":"enum","text":"The canton has no taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"family_allowance_child_chf":{"value":275,"unit":"CHF/month","text":"The cantonal child allowance is CHF 275 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."},"communes.Basel.childcare_fee_scale":{"value":{"scheme":"Betreuungsbeitraege (cantonal, paid to the Kita)","max_parent_fee_chf_per_month_fulltime":1600,"max_applies_from_income_chf":{"2-person household":150000,"3-person":160000,"4-person":170000,"5-person":170000},"model_cost_chf_per_month":2934,"min_parent_fee_chf":null,"unit_note":"monthly full-time place, not per day"},"unit":"object","text":"In Basel, parents entitled to the cantonal childcare contribution pay at most CHF 1,600 per month for a full-time Kita place, whatever their income or assets, with the maximum applying above household incomes of about CHF 150,000 to 170,000 depending on household size.","basis":"Gesetz betreffend Tagesbetreuung von Kindern (SG 815.100)","source":{"name":"Kanton Basel-Stadt, Kita (Erziehungsdepartement)","url":"https://www.bs.ch/themen/bildung-und-kinderbetreuung/kinderbetreuung/kita","tier":"A","read_date":"2026-10-23"},"note":"Table valid from 1 August 2024; model cost CHF 2,934 per full-time month; no daily fee published. Minimum parent fee not stated. Page last updated 19.10.2026 per the page; table PDF: https://media.bs.ch/original_file/65153e6c24eead41821a57dda422c154cb09ea04/tabelle-betreuungsbeitraege.pdf"},"communes.Riehen.childcare_fee_scale":{"value":{"scheme":"Betreuungsbeitraege (cantonal, paid to the Kita)","max_parent_fee_chf_per_month_fulltime":1600,"max_applies_from_income_chf":{"2-person household":150000,"3-person":160000,"4-person":170000,"5-person":170000},"model_cost_chf_per_month":2934,"min_parent_fee_chf":null,"unit_note":"monthly full-time place, not per day","note":"Riehen Kita places with Betreuungsbeitraege sit within the cantonal framework; no separate commune tariff was read"},"unit":"object","text":"Riehen lists its Kitas as Kitas with Betreuungsbeitraege and links to the Basel-Stadt cantonal framework, whose maximum is CHF 1,600 per month for a full-time place.","basis":"Gesetz betreffend Tagesbetreuung von Kindern (SG 815.100)","source":{"name":"Gemeinde Riehen, Kindertagesstaetten (Kitas) Riehen","url":"https://www.riehen.ch/verwaltung/dienstleistungen/121_kindertagesst%C3%A4tten-(kitas)-riehen","tier":"A","read_date":"2026-10-23"},"note":"The Riehen page does not itself state fees or confirm that fees follow the cantonal scale; figures are the Basel-Stadt cantonal ones. Confirm with Fachstelle Tagesbetreuung."},"international_schools":{"value":["SIS Swiss International School Basel (Bilingual College)"],"unit":"names","text":"The Bilingual College of SIS Basel is authorised by the canton of Basel-Stadt and offers a bilingual German-English Matura with an optional IB Diploma.","basis":"School's own accreditation statement","source":{"name":"berufsberatung.ch, SIS Swiss International School Basel","url":"https://www.berufsberatung.ch/de/aus-weiterbildungen/sis-swiss-international-school-basel/gymnasiale-maturitaet","tier":"A","read_date":"2026-10-23"},"note":"Careers-service listing; school's own accreditation page and IBO member list not read (ibo.org returned 403)."}}},"CH-BL":{"id":"CH-BL","name":"Basel-Landschaft","capital":"Liestal","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Liestal","bfs_id":2829,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":16719,"federal":1701,"cantonal":9102,"communal":5916,"wealth_tax":0,"marginal_rate_pct":33.4},"single-250k":{"total_tax_chf":69818,"federal":15530,"cantonal":32902,"communal":21386,"wealth_tax":0,"marginal_rate_pct":42.9},"single-500k":{"total_tax_chf":169077,"federal":45626,"cantonal":74819,"communal":48632,"wealth_tax":0,"marginal_rate_pct":44.1},"single-1m":{"total_tax_chf":371228,"federal":103949,"cantonal":161987,"communal":105292,"wealth_tax":0,"marginal_rate_pct":43.6},"family-100k":{"total_tax_chf":5567,"federal":0,"cantonal":3374,"communal":2193,"wealth_tax":0,"marginal_rate_pct":21.2},"family-150k":{"total_tax_chf":17695,"federal":1743,"cantonal":9668,"communal":6284,"wealth_tax":0,"marginal_rate_pct":30.6},"family-250k":{"total_tax_chf":51630,"federal":11380,"cantonal":24394,"communal":15856,"wealth_tax":0,"marginal_rate_pct":41.4},"family-500k":{"total_tax_chf":147674,"federal":41020,"cantonal":64639,"communal":42015,"wealth_tax":0,"marginal_rate_pct":42.7},"family-1m":{"total_tax_chf":345302,"federal":100300,"cantonal":148486,"communal":96516,"wealth_tax":0,"marginal_rate_pct":43.9},"family-250k-wealth-2m":{"total_tax_chf":60863,"federal":11380,"cantonal":24394,"communal":15856,"wealth_tax":9233,"marginal_rate_pct":41.4},"family-250k-wealth-10m":{"total_tax_chf":104423,"federal":11380,"cantonal":24394,"communal":15856,"wealth_tax":52793,"marginal_rate_pct":41.4}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":650,"median_chf_month":701.5,"insurers":23},{"premium_region":"2","lowest_chf_month":606,"median_chf_month":656.4,"insurers":23}]},"housing":{"rent_chf_per_m2_month":18.2,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":6.1,"year":2025},"violent_offences_per_1000":{"per_1000_residents":3.5,"year":2025},"theft_per_1000":{"per_1000_residents":21.1,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Basel-Landschaft requires settlement in the canton for 5 years before filing the application.","source":"https://baselland.talus.ch/de/politik/cdws/dok_geschaeft.php?did=f5124b160db542e0b875958d5f991a38-332&filename=Gesetzestext_nach_Schlussabstimmung&v=1&r=PDF&typ=pdf&searchterm=ellen"},"residence_commune_years":{"value":"Set by each commune within a legal range of 2 to 5 years","text":"Basel-Landschaft law forbids communes from requiring less than 2 or more than 5 years of settlement in the commune.","source":"https://baselland.talus.ch/de/politik/cdws/dok_geschaeft.php?did=f5124b160db542e0b875958d5f991a38-332&filename=Gesetzestext_nach_Schlussabstimmung&v=1&r=PDF&typ=pdf&searchterm=ellen"},"language_oral":{"value":"B1","text":"Basel-Landschaft requires oral German at least at reference level B1, equal to the federal minimum.","source":"https://baselland.talus.ch/de/politik/cdws/dok_geschaeft.php?did=f5124b160db542e0b875958d5f991a38-332&filename=Gesetzestext_nach_Schlussabstimmung&v=1&r=PDF&typ=pdf&searchterm=ellen"},"language_written":{"value":"B1","text":"Basel-Landschaft requires written German at least at reference level B1, above the federal A2 written.","source":"https://baselland.talus.ch/de/politik/cdws/dok_geschaeft.php?did=f5124b160db542e0b875958d5f991a38-332&filename=Gesetzestext_nach_Schlussabstimmung&v=1&r=PDF&typ=pdf&searchterm=ellen"},"knowledge_test":{"value":"No formal test in the law; basic knowledge of geography, history, politics and society of Switzerland, canton and commune is required","text":"The law requires basic knowledge of the geographical, historical, political and social conditions of Switzerland, the canton and the commune, but prescribes no test format.","source":"https://baselland.talus.ch/de/politik/cdws/dok_geschaeft.php?did=f5124b160db542e0b875958d5f991a38-332&filename=Gesetzestext_nach_Schlussabstimmung&v=1&r=PDF&typ=pdf&searchterm=ellen"},"decision_body":{"value":"Commune assembly (or commune council if delegated) for communal citizenship; Landrat for cantonal citizenship of foreign nationals","text":"In Basel-Landschaft the Bürger- or Einwohnergemeindeversammlung grants communal citizenship (this may be delegated to the council), and the Landrat grants cantonal citizenship to foreign nationals, within 10 weeks of the Regierungsrat's motion.","source":"https://baselland.talus.ch/de/politik/cdws/dok_geschaeft.php?did=f5124b160db542e0b875958d5f991a38-332&filename=Gesetzestext_nach_Schlussabstimmung&v=1&r=PDF&typ=pdf&searchterm=ellen"},"fees_cantonal":{"value":{"commune_max":2000,"canton_max":2000,"extra_for_exceptionally_complex_cases_max":1000,"charged_on_refusal_or_withdrawal":true,"cost_advance_possible":true,"indexed_to_cpi":true},"text":"Basel-Landschaft law sets maximum fees of CHF 2,000 each for the commune and for the canton, raisable by up to CHF 1,000 in exceptionally complex cases, payable also on refusal or withdrawal, with cost advances allowed; amounts are indexed to consumer prices.","source":"https://baselland.talus.ch/de/politik/cdws/dok_geschaeft.php?did=f5124b160db542e0b875958d5f991a38-332&filename=Gesetzestext_nach_Schlussabstimmung&v=1&r=PDF&typ=pdf&searchterm=ellen"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Transfers to direct descendants are exempt from the inheritance and gift tax.","basis":"ErbStG BL (Gesetz vom 7. Januar 1980)","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Transfers to spouses and registered partners are exempt.","basis":"ErbStG BL (Gesetz vom 7. Januar 1980)","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse, parents and direct descendants","unit":"rate","text":"Gift tax follows the same exemptions: spouse, parents and direct descendants exempt.","basis":"ErbStG BL (Gesetz vom 7. Januar 1980)","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"arrival-year-only","unit":"enum","text":"The right to lump-sum taxation exists on arrival, until the end of the current tax period.","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"family_allowance_child_chf":{"value":215,"unit":"CHF/month","text":"The cantonal child allowance is CHF 215 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."},"international_schools":{"value":["International School Basel (Aesch and Reinach campuses)"],"unit":"names","text":"International School Basel states that it is an IB World School offering the PYP, MYP and Diploma Programme across campuses in Aesch and Reinach, with NEASC accreditation.","basis":"School's own accreditation statement","source":{"name":"International School Basel","url":"https://www.isbasel.ch","tier":"B","read_date":"2026-10-23"},"note":"Basel region school located in Basel-Landschaft; listed here, not under Basel-Stadt."}}},"CH-SH":{"id":"CH-SH","name":"Schaffhausen","capital":"Schaffhausen","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Schaffhausen","bfs_id":2939,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":11535,"federal":1701,"cantonal":4672,"communal":5102,"wealth_tax":0,"marginal_rate_pct":22.3},"single-250k":{"total_tax_chf":49885,"federal":15530,"cantonal":16393,"communal":17902,"wealth_tax":0,"marginal_rate_pct":29},"single-500k":{"total_tax_chf":115870,"federal":45626,"cantonal":33547,"communal":36637,"wealth_tax":0,"marginal_rate_pct":29},"single-1m":{"total_tax_chf":245973,"federal":103949,"cantonal":67857,"communal":74107,"wealth_tax":0,"marginal_rate_pct":27.2},"family-100k":{"total_tax_chf":3975,"federal":0,"cantonal":1871,"communal":2044,"wealth_tax":0,"marginal_rate_pct":11.8},"family-150k":{"total_tax_chf":11450,"federal":1743,"cantonal":4611,"communal":5036,"wealth_tax":0,"marginal_rate_pct":20.1},"family-250k":{"total_tax_chf":36533,"federal":11380,"cantonal":11994,"communal":13099,"wealth_tax":0,"marginal_rate_pct":30.3},"family-500k":{"total_tax_chf":107722,"federal":41020,"cantonal":31854,"communal":34788,"wealth_tax":0,"marginal_rate_pct":28.9},"family-1m":{"total_tax_chf":238782,"federal":100300,"cantonal":66164,"communal":72258,"wealth_tax":0,"marginal_rate_pct":28.7},"family-250k-wealth-2m":{"total_tax_chf":43262,"federal":11380,"cantonal":11994,"communal":13099,"wealth_tax":6729,"marginal_rate_pct":30.3},"family-250k-wealth-10m":{"total_tax_chf":72518,"federal":11380,"cantonal":11994,"communal":13099,"wealth_tax":35985,"marginal_rate_pct":30.3}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":568.3,"median_chf_month":611,"insurers":23},{"premium_region":"2","lowest_chf_month":514.5,"median_chf_month":578.6,"insurers":23}]},"housing":{"rent_chf_per_m2_month":14.6,"interval_95":0.4,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":3.7,"year":2025},"violent_offences_per_1000":{"per_1000_residents":8.8,"year":2025},"theft_per_1000":{"per_1000_residents":12.6,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":2,"text":"An applicant must show at least two years of uninterrupted residence in the municipality concerned when applying.","source":"https://rechtsbuch.sh.ch/api/de/versions/1106/pdf_file"},"language_oral":{"value":"federal B1 oral / A2 written","text":"The law requires sufficient language skills to communicate with authorities and fellow citizens but names no cantonal CEFR level above the federal one.","source":"https://rechtsbuch.sh.ch/api/de/versions/1106/pdf_file"},"decision_body":{"value":"Commune body set by communal constitution (council, assembly or parliament) grants communal citizenship; Regierungsrat grants cantonal citizenship","text":"In the ordinary procedure the commune decides on communal citizenship through the body its constitution names, and the cantonal government grants cantonal citizenship.","source":"https://rechtsbuch.sh.ch/api/de/versions/1106/pdf_file"},"fees_cantonal":{"value":{"canton_ordinary":850,"commune_ordinary":1150,"canton_simplified_foreign":400,"commune_simplified_foreign":600},"text":"Ordinary procedure fee is CHF 850 for the canton and CHF 1,150 for the commune; the simplified procedure for foreign nationals is CHF 400 canton and CHF 600 commune. Couples and included children pay one fee, and fees can be waived in social hardship.","source":"https://rechtsbuch.sh.ch/api/de/versions/1106/pdf_file"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Spouses, registered partners, descendants, adopted and step-children are exempt from the inheritance and gift tax.","basis":"Gesetz ueber die Erbschafts- und Schenkungssteuer SH vom 13. Dezember 1976","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Spouses and registered partners are exempt.","basis":"Gesetz ueber die Erbschafts- und Schenkungssteuer SH vom 13. Dezember 1976","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse and descendants","unit":"rate","text":"Gift tax follows the same exemptions: spouse and descendants exempt.","basis":"Gesetz ueber die Erbschafts- und Schenkungssteuer SH vom 13. Dezember 1976","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"no","unit":"enum","text":"The canton has no taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"family_allowance_child_chf":{"value":230,"unit":"CHF/month","text":"The cantonal child allowance is CHF 230 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."},"bilingual_public_schooling":{"value":"bilingual German-French Matura (maturite bilingue) at Kantonsschule Schaffhausen; separate German-English immersion class","unit":"programme","text":"Kantonsschule Schaffhausen offers a bilingual German-French Matura under Art. 18 MAR, and a separate immersion class leads to a bilingual German-English Matura.","basis":"Art. 18 MAR","source":{"name":"Kantonsschule Schaffhausen, Maturite bilingue Allemand-Francais","url":"https://kanti.sh.ch/document/2854/","tier":"A","read_date":"2026-10-23"},"note":"Conditions and application via school leadership; the document refers to the English immersion class only in passing."},"international_schools":{"value":["International School of Schaffhausen"],"unit":"names","text":"The International School of Schaffhausen, Muehlentalstrasse 280, offers IB education from early years to the Diploma Programme.","basis":"School's own accreditation statement","source":{"name":"International School of Schaffhausen","url":"https://www.issh.ch","tier":"B","read_date":"2026-10-23"},"note":"School page names no accrediting body; IBO page returned 403."}}},"CH-AR":{"id":"CH-AR","name":"Appenzell Ausserrhoden","capital":"Herisau","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Herisau","bfs_id":3001,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":14373,"federal":1701,"cantonal":5651,"communal":7021,"wealth_tax":0,"marginal_rate_pct":26.6},"single-250k":{"total_tax_chf":57077,"federal":15530,"cantonal":18528,"communal":23019,"wealth_tax":0,"marginal_rate_pct":34.6},"single-500k":{"total_tax_chf":131932,"federal":45626,"cantonal":38488,"communal":47818,"wealth_tax":0,"marginal_rate_pct":32.5},"single-1m":{"total_tax_chf":277990,"federal":103949,"cantonal":77613,"communal":96428,"wealth_tax":0,"marginal_rate_pct":30.8},"family-100k":{"total_tax_chf":6299,"federal":0,"cantonal":2809,"communal":3490,"wealth_tax":0,"marginal_rate_pct":16.3},"family-150k":{"total_tax_chf":16604,"federal":1743,"cantonal":6627,"communal":8234,"wealth_tax":0,"marginal_rate_pct":25.9},"family-250k":{"total_tax_chf":45278,"federal":11380,"cantonal":15117,"communal":18781,"wealth_tax":0,"marginal_rate_pct":34.4},"family-500k":{"total_tax_chf":123582,"federal":41020,"cantonal":36818,"communal":45744,"wealth_tax":0,"marginal_rate_pct":32.3},"family-1m":{"total_tax_chf":270597,"federal":100300,"cantonal":75943,"communal":94354,"wealth_tax":0,"marginal_rate_pct":32.2},"family-250k-wealth-2m":{"total_tax_chf":52512,"federal":11380,"cantonal":15117,"communal":18781,"wealth_tax":7234,"marginal_rate_pct":34.4},"family-250k-wealth-10m":{"total_tax_chf":85072,"federal":11380,"cantonal":15117,"communal":18781,"wealth_tax":39794,"marginal_rate_pct":34.4}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":501,"median_chf_month":555.6,"insurers":23}]},"housing":{"rent_chf_per_m2_month":13.9,"interval_95":0.6,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":2.5,"year":2025},"violent_offences_per_1000":{"per_1000_residents":2.8,"year":2025},"theft_per_1000":{"per_1000_residents":7.1,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":3,"text":"Cantonal law requires three years of uninterrupted residence in the same municipality; the official page lists this alongside the federal ten years in Switzerland.","source":"https://ar.ch/verwaltung/departement-inneres-und-sicherheit/amt-fuer-inneres/abteilung-buergerrecht-und-zivilstand/einbuergerungen/ordentliche-einbuergerung/"},"language_oral":{"value":"B1 (CEFR) in German","text":"Appenzell Ausserrhoden asks for a German certificate at B1, shown for oral and written skills, with exemptions for German native speakers and those with qualifying German-language schooling or training.","source":"https://ar.ch/verwaltung/departement-inneres-und-sicherheit/amt-fuer-inneres/abteilung-buergerrecht-und-zivilstand/einbuergerungen/ordentliche-einbuergerung/"},"language_written":{"value":"B1 (CEFR) in German","text":"The web page states B1 proof for written as well as oral German, which is above the federal written A2.","source":"https://ar.ch/verwaltung/departement-inneres-und-sicherheit/amt-fuer-inneres/abteilung-buergerrecht-und-zivilstand/einbuergerungen/ordentliche-einbuergerung/"},"knowledge_test":{"value":true,"text":"The applicant sits a civics test (Staatskundetest) at the cantonal Amt für Inneres in Trogen before filing the application.","source":"https://www.AR.ch/fileadmin/user_upload/Departement_Inneres_Sicherheit/Amt_fuer_Inneres/Buergerrecht/OE_Merkblatt_Odentliche_Einbuergerung_Januar_2018.pdf"},"decision_body":{"value":"Gemeinderat grants communal citizenship; Regierungsrat grants Landrecht","text":"The municipal council grants communal citizenship, the federal SEM issues its permit, and the cantonal government then grants the Landrecht.","source":"https://www.AR.ch/fileadmin/user_upload/Departement_Inneres_Sicherheit/Amt_fuer_Inneres/Buergerrecht/OE_Merkblatt_Odentliche_Einbuergerung_Januar_2018.pdf"},"fees_cantonal":{"value":{"adult":1000,"minor":500,"couple":1500,"per_included_child":150,"commune_max":2000,"federal_adult":100},"text":"Cantonal fee for foreign nationals is usually CHF 1,000 for an adult, CHF 500 for a minor, CHF 1,500 for a couple plus CHF 150 per included child; communes may charge up to CHF 2,000 per application.","source":"https://www.AR.ch/fileadmin/user_upload/Departement_Inneres_Sicherheit/Amt_fuer_Inneres/Buergerrecht/OE_Merkblatt_Odentliche_Einbuergerung_Januar_2018.pdf"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Gifts and inheritances to descendants, step-children and foster children are exempt.","basis":"Art. 3a und 135 bis 149 StG AR","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Transfers to spouses and registered partners are exempt.","basis":"Art. 3a und 135 bis 149 StG AR","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse and descendants","unit":"rate","text":"Gift tax follows the same exemptions: spouse and descendants exempt.","basis":"Art. 3a und 135 bis 149 StG AR","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"no","unit":"enum","text":"The canton has no taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"family_allowance_child_chf":{"value":230,"unit":"CHF/month","text":"The cantonal child allowance is CHF 230 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."},"bilingual_public_schooling":{"value":"bilingual German-English Matura at Kantonsschule Trogen","unit":"programme","text":"Kantonsschule Trogen offers a bilingual German-English Matura in which biology, economics and law, chemistry, history, mathematics, sport and an interdisciplinary final-year subject are taught in English.","basis":"Swiss Matura Commission immersion rules","source":{"name":"Kantonsschule Trogen, Merkblatt Zweisprachige Matura 2025","url":"https://kanti-trogen.ch/wp-content/uploads/Merkblatt_Zweisprachige_Matura_2025.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-AI":{"id":"CH-AI","name":"Appenzell Innerrhoden","capital":"Appenzell","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Appenzell","bfs_id":3101,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":10294,"federal":1701,"cantonal":5427,"communal":3166,"wealth_tax":0,"marginal_rate_pct":20.2},"single-250k":{"total_tax_chf":42014,"federal":15530,"cantonal":16727,"communal":9757,"wealth_tax":0,"marginal_rate_pct":25.4},"single-500k":{"total_tax_chf":99835,"federal":45626,"cantonal":34237,"communal":19972,"wealth_tax":0,"marginal_rate_pct":25.4},"single-1m":{"total_tax_chf":213608,"federal":103949,"cantonal":69258,"communal":40401,"wealth_tax":0,"marginal_rate_pct":23.6},"family-100k":{"total_tax_chf":4541,"federal":0,"cantonal":2868,"communal":1673,"wealth_tax":0,"marginal_rate_pct":12.2},"family-150k":{"total_tax_chf":11973,"federal":1743,"cantonal":6461,"communal":3769,"wealth_tax":0,"marginal_rate_pct":18.9},"family-250k":{"total_tax_chf":33802,"federal":11380,"cantonal":14161,"communal":8261,"wealth_tax":0,"marginal_rate_pct":26.7},"family-500k":{"total_tax_chf":93272,"federal":41020,"cantonal":33001,"communal":19251,"wealth_tax":0,"marginal_rate_pct":25.1},"family-1m":{"total_tax_chf":208001,"federal":100300,"cantonal":68022,"communal":39679,"wealth_tax":0,"marginal_rate_pct":25.2},"family-250k-wealth-2m":{"total_tax_chf":38042,"federal":11380,"cantonal":14161,"communal":8261,"wealth_tax":4240,"marginal_rate_pct":26.7},"family-250k-wealth-10m":{"total_tax_chf":56282,"federal":11380,"cantonal":14161,"communal":8261,"wealth_tax":22480,"marginal_rate_pct":26.7}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":436,"median_chf_month":466.4,"insurers":23}]},"housing":{"rent_chf_per_m2_month":15.4,"interval_95":1,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":1.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":3.1,"year":2025},"theft_per_1000":{"per_1000_residents":5.2,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"The official page requires five years of residence in the canton, at least two of them immediately and without interruption before naturalisation.","source":"https://www.ai.ch/themen/auslaender/einbuergerung"},"language_oral":{"value":"B1 oral (CEFR), German","text":"The canton's guide for applicants states oral German at least B1 and written A2, and expects understanding of the Innerrhoder dialect.","source":"https://www.ai.ch/themen/auslaender/einbuergerung/publikationen/handreichung-2025.pdf/@@download/file/Handreichung%20April%202026.pdf"},"language_written":{"value":"A2 (CEFR), German","text":"Written German at least A2 is stated in the canton's guide.","source":"https://www.ai.ch/themen/auslaender/einbuergerung/publikationen/handreichung-2025.pdf/@@download/file/Handreichung%20April%202026.pdf"},"decision_body":{"value":"Commission of the Grand Council hears; Grand Council decides (inner districts)","text":"The Kommission für Recht und Sicherheit conducts the hearings on behalf of the Grand Council, which decides on admission.","source":"https://www.ai.ch/themen/auslaender/einbuergerung/publikationen/handreichung-2025.pdf/@@download/file/Handreichung%20April%202026.pdf"}},"official":{"inheritance_tax_children":{"value":"1% after CHF 300,000 deduction per descendant","unit":"rate","text":"Descendants are taxed at 1 per cent, with a deduction of CHF 300,000 for each descendant.","basis":"Art. 58 und 95 bis 102 StG AI","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Transfers to the spouse are exempt.","basis":"Art. 58 und 95 bis 102 StG AI","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"1% for descendants after CHF 300,000 deduction; spouse exempt","unit":"rate","text":"The same 1 per cent rate for descendants and CHF 300,000 deduction applies to gifts; the spouse is exempt.","basis":"Art. 58 und 95 bis 102 StG AI","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"yes","unit":"enum","text":"The canton allows taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":400000,"unit":"CHF","text":"The cantonal minimum expenditure base for lump-sum taxation is CHF 400,000.","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Higher of this minimum, seven times rent or imputed rental value, and the control calculation applies."},"family_allowance_child_chf":{"value":245,"unit":"CHF/month","text":"The cantonal child allowance is CHF 245 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."}}},"CH-SG":{"id":"CH-SG","name":"St. Gallen","capital":"St. Gallen","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"St. Gallen","bfs_id":3203,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":15139,"federal":1701,"cantonal":5807,"communal":7631,"wealth_tax":0,"marginal_rate_pct":28.9},"single-250k":{"total_tax_chf":59985,"federal":15530,"cantonal":19209,"communal":25246,"wealth_tax":0,"marginal_rate_pct":36.1},"single-500k":{"total_tax_chf":138149,"federal":45626,"cantonal":39979,"communal":52544,"wealth_tax":0,"marginal_rate_pct":34},"single-1m":{"total_tax_chf":290659,"federal":103949,"cantonal":80677,"communal":106033,"wealth_tax":0,"marginal_rate_pct":32.2},"family-100k":{"total_tax_chf":4462,"federal":0,"cantonal":1928,"communal":2534,"wealth_tax":0,"marginal_rate_pct":14.5},"family-150k":{"total_tax_chf":14391,"federal":1743,"cantonal":5465,"communal":7183,"wealth_tax":0,"marginal_rate_pct":25.5},"family-250k":{"total_tax_chf":43861,"federal":11380,"cantonal":14035,"communal":18446,"wealth_tax":0,"marginal_rate_pct":35.4},"family-500k":{"total_tax_chf":125564,"federal":41020,"cantonal":36531,"communal":48013,"wealth_tax":0,"marginal_rate_pct":35.9},"family-1m":{"total_tax_chf":281402,"federal":100300,"cantonal":78254,"communal":102848,"wealth_tax":0,"marginal_rate_pct":33.7},"family-250k-wealth-2m":{"total_tax_chf":51338,"federal":11380,"cantonal":14035,"communal":18446,"wealth_tax":7477,"marginal_rate_pct":35.4},"family-250k-wealth-10m":{"total_tax_chf":84386,"federal":11380,"cantonal":14035,"communal":18446,"wealth_tax":40525,"marginal_rate_pct":35.4}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":560.5,"median_chf_month":598.8,"insurers":25},{"premium_region":"2","lowest_chf_month":509.9,"median_chf_month":554.3,"insurers":25},{"premium_region":"3","lowest_chf_month":488,"median_chf_month":533.6,"insurers":25}]},"housing":{"rent_chf_per_m2_month":15.5,"interval_95":0.1,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":4.2,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4.2,"year":2025},"theft_per_1000":{"per_1000_residents":14.2,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"The last five years must be spent without interruption in the canton and in the political commune; the canton does not double-count these years.","source":"https://www.sg.ch/recht/buergerrecht-zivilstand/einbuergerung/_jcr_content/Par/sgch_accordion_list/AccordionListPar/sgch_accordion/AccordionPar/sgch_downloadlist/DownloadListPar/sgch_download.ocFile/Merkblatt%20Ordentliche%20Einb%C3%BCrgerung.pdf"},"residence_commune_years":{"value":5,"text":"Five uninterrupted years in the political commune of residence, as above.","source":"https://www.sg.ch/recht/buergerrecht-zivilstand/einbuergerung/_jcr_content/Par/sgch_accordion_list/AccordionListPar/sgch_accordion/AccordionPar/sgch_downloadlist/DownloadListPar/sgch_download.ocFile/Merkblatt%20Ordentliche%20Einb%C3%BCrgerung.pdf"},"language_oral":{"value":"B1 (CEFR), German","text":"The canton requires German at least B1, oral and written, above the federal written A2.","source":"https://www.sg.ch/recht/buergerrecht-zivilstand/einbuergerung/_jcr_content/Par/sgch_accordion_list/AccordionListPar/sgch_accordion/AccordionPar/sgch_downloadlist/DownloadListPar/sgch_download.ocFile/Merkblatt%20Ordentliche%20Einb%C3%BCrgerung.pdf"},"language_written":{"value":"B1 (CEFR), German","text":"German at least B1 for written skills as well as oral.","source":"https://www.sg.ch/recht/buergerrecht-zivilstand/einbuergerung/_jcr_content/Par/sgch_accordion_list/AccordionListPar/sgch_accordion/AccordionPar/sgch_downloadlist/DownloadListPar/sgch_download.ocFile/Merkblatt%20Ordentliche%20Einb%C3%BCrgerung.pdf"},"decision_body":{"value":"Einbürgerungsrat (communal) grants communal citizenship; cantonal government grants cantonal citizenship","text":"The communal Einbürgerungsrat decides on communal citizenship; the cantonal government grants cantonal citizenship once the SEM permit exists.","source":"https://www.sg.ch/recht/buergerrecht-zivilstand/einbuergerung/_jcr_content/Par/sgch_accordion_list/AccordionListPar/sgch_accordion/AccordionPar/sgch_downloadlist/DownloadListPar/sgch_download.ocFile/Merkblatt%20Ordentliche%20Einb%C3%BCrgerung.pdf"},"fees_cantonal":{"value":{"canton_max":2000,"federal_min":50,"federal_max":150},"text":"The canton may charge up to CHF 2,000 for cantonal citizenship, and the federal permit costs CHF 50 to 150; fees follow the cost-coverage principle and communes also charge.","source":"https://www.sg.ch/recht/buergerrecht-zivilstand/einbuergerung/_jcr_content/Par/sgch_accordion_list/AccordionListPar/sgch_accordion/AccordionPar/sgch_downloadlist/DownloadListPar/sgch_download.ocFile/Merkblatt%20Ordentliche%20Einb%C3%BCrgerung.pdf"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Transfers to spouses, descendants, step-children and foster children are exempt.","basis":"Art. 142 bis 157 StG SG","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Transfers to the spouse are exempt.","basis":"Art. 142 bis 157 StG SG","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse and descendants","unit":"rate","text":"Gift tax follows the same exemptions: spouse and descendants exempt.","basis":"Art. 142 bis 157 StG SG","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"yes","unit":"enum","text":"The canton allows taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":600000,"unit":"CHF","text":"The cantonal minimum expenditure base for lump-sum taxation is CHF 600,000.","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Higher of this minimum, seven times rent or imputed rental value, and the control calculation applies."},"family_allowance_child_chf":{"value":245,"unit":"CHF/month","text":"The cantonal child allowance is CHF 245 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."},"communes.St. Gallen.childcare_fee_scale":{"value":{"unit":"CHF per full day","infants":{"min":29.5,"max":115.3},"toddlers":{"min":23.9,"max":93.4},"kindergarten":{"min":19.25,"max":67.2},"max_tariff_applies_if_taxable_assets_over_chf":{"single":100000,"married":150000},"income_threshold_for_max":null,"tariff_regulation":"https://st.gallen.tlex.ch/app/de/texts_of_law/218.12"},"unit":"object","text":"The City of St. Gallen daily Kita parent fee runs from CHF 29.50 to CHF 115.30 for infants, CHF 23.90 to CHF 93.40 for toddlers and CHF 19.25 to CHF 67.20 for kindergarten children.","basis":"Tarifreglement fuer Kindertagesstaetten mit staedtisch subventionierten Betreuungsplaetzen vom 22. Januar 2019","source":{"name":"Stadt St.Gallen, Elternbeitraege Kita","url":"https://www.stadt.sg.ch/home/schule-bildung/betreuung/kinderbetreuung-huetedienste/elternbeitraege-kita.html","tier":"A","read_date":"2026-10-23"},"note":"The page states no single income at which the maximum applies; the maximum tariff applies regardless of income if taxable assets exceed CHF 100,000 (single) or CHF 150,000 (married). Calculator minimum income field 32,000, maximum income field 95,000, meaning not explained."},"bilingual_public_schooling":{"value":"bilingual German-English Matura at Kantonsschule Heerbrugg and Kantonsschule am Burggraben","unit":"programme","text":"Kantonsschule Heerbrugg offers a bilingual Matura with partial immersion in English from the second semester, and Kantonsschule am Burggraben offers German-English immersion with an optional German-French variant via a year at a Valais partner school.","basis":"Swiss Matura Commission immersion rules","source":{"name":"berufsberatung.ch, Kantonsschule Heerbrugg and Kantonsschule am Burggraben (gymnasiale Maturitaet)","url":"https://www.berufsberatung.ch/de/aus-weiterbildungen/kantonsschule-heerbrugg/gymnasiale-maturitaet","tier":"A","read_date":"2026-10-23"},"note":"Burggraben page: https://www.berufsberatung.ch/de/aus-weiterbildungen/kantonsschule-am-burggraben/gymnasiale-maturitaet . Careers-service listing, not the school's own page."}}},"CH-GR":{"id":"CH-GR","name":"Graubünden","capital":"Chur","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Chur","bfs_id":3901,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":12575,"federal":1701,"cantonal":5558,"communal":5316,"wealth_tax":0,"marginal_rate_pct":25.6},"single-250k":{"total_tax_chf":53576,"federal":15530,"cantonal":19446,"communal":18600,"wealth_tax":0,"marginal_rate_pct":33.4},"single-500k":{"total_tax_chf":130293,"federal":45626,"cantonal":43274,"communal":41393,"wealth_tax":0,"marginal_rate_pct":34.1},"single-1m":{"total_tax_chf":282521,"federal":103949,"cantonal":91270,"communal":87302,"wealth_tax":0,"marginal_rate_pct":31.3},"family-100k":{"total_tax_chf":1585,"federal":0,"cantonal":810,"communal":775,"wealth_tax":0,"marginal_rate_pct":14.3},"family-150k":{"total_tax_chf":10600,"federal":1743,"cantonal":4527,"communal":4330,"wealth_tax":0,"marginal_rate_pct":24.6},"family-250k":{"total_tax_chf":37492,"federal":11380,"cantonal":13346,"communal":12766,"wealth_tax":0,"marginal_rate_pct":32.3},"family-500k":{"total_tax_chf":112879,"federal":41020,"cantonal":36728,"communal":35131,"wealth_tax":0,"marginal_rate_pct":33.1},"family-1m":{"total_tax_chf":265483,"federal":100300,"cantonal":84427,"communal":80756,"wealth_tax":0,"marginal_rate_pct":33.8},"family-250k-wealth-2m":{"total_tax_chf":43018,"federal":11380,"cantonal":13346,"communal":12766,"wealth_tax":5526,"marginal_rate_pct":32.3},"family-250k-wealth-10m":{"total_tax_chf":67498,"federal":11380,"cantonal":13346,"communal":12766,"wealth_tax":30006,"marginal_rate_pct":32.3}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":525.2,"median_chf_month":586.2,"insurers":24},{"premium_region":"2","lowest_chf_month":489.5,"median_chf_month":547.2,"insurers":24},{"premium_region":"3","lowest_chf_month":450.8,"median_chf_month":535.7,"insurers":24}]},"housing":{"rent_chf_per_m2_month":16.5,"interval_95":0.4,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":4.5,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4.1,"year":2025},"theft_per_1000":{"per_1000_residents":16.1,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":5,"text":"The municipal level requires five years of residence, two of them immediately before filing (federal level: ten years, three in the last five).","source":"https://www.gr.ch/DE/institutionen/verwaltung/djsg/afm/dienstleistungen/buergerrecht/Seiten/OrdentlicheEinbuergerungAuslaender.aspx"},"language_oral":{"value":"B1 oral (cantonal language)","text":"Oral language skills at CEFR B1 in a cantonal language are required.","source":"https://www.gr.ch/DE/institutionen/verwaltung/djsg/afm/dienstleistungen/buergerrecht/Seiten/OrdentlicheEinbuergerungAuslaender.aspx"},"language_written":{"value":"A2 written (cantonal language)","text":"Written skills at CEFR A2 are required, same as federal.","source":"https://www.gr.ch/DE/institutionen/verwaltung/djsg/afm/dienstleistungen/buergerrecht/Seiten/OrdentlicheEinbuergerungAuslaender.aspx"},"knowledge_test":{"value":"may be tested in writing or at the interview","text":"Basic knowledge of Swiss, cantonal and communal geography, history, politics and society may be tested in writing or in the interview.","source":"https://www.gr.ch/DE/institutionen/verwaltung/djsg/afm/dienstleistungen/buergerrecht/Seiten/OrdentlicheEinbuergerungAuslaender.aspx"},"decision_body":{"value":"Bürgergemeinde or political commune grants communal citizenship; Department of Justice, Security and Health grants cantonal citizenship","text":"The citizens' community or political commune decides communal citizenship; the cantonal department decides cantonal citizenship; the AFM requests the federal permit.","source":"https://www.gr.ch/DE/institutionen/verwaltung/djsg/afm/dienstleistungen/buergerrecht/Seiten/OrdentlicheEinbuergerungAuslaender.aspx"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"rate","text":"Descendants, step-children and foster children are exempt from the inheritance and gift tax.","basis":"Art. 106 bis 115 StG GR","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure. Rates and exemptions as printed by ESTV; not yet confirmed on the cantonal tax office page."},"inheritance_tax_spouse":{"value":"exempt","unit":"rate","text":"Spouses and cohabiting partners are exempt.","basis":"Art. 106 bis 115 StG GR","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"gift_tax":{"value":"exempt for spouse and descendants","unit":"rate","text":"Gift tax follows the same exemptions: spouse and descendants exempt.","basis":"Art. 106 bis 115 StG GR","source":{"name":"ESTV, Steuermaeppchen 2025: Vermoegensgewinnsteuern sowie Erbschafts- und Schenkungssteuern","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Tax year 2025 brochure; not yet confirmed on the cantonal tax office page."},"lump_sum_available":{"value":"yes","unit":"enum","text":"The canton allows taxation by expenditure (lump-sum taxation).","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":434700,"unit":"CHF","text":"The cantonal minimum expenditure base for lump-sum taxation is CHF 434,700.","basis":"Art. 6 StHG; cantonal tax law as summarised by ESTV","source":{"name":"ESTV, Steuermaeppchen 2025: Besteuerung nach dem Aufwand (26.11.2025)","url":"https://www.estv2.admin.ch/stp/sm/aufwand-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Higher of this minimum, seven times rent or imputed rental value, and the control calculation applies."},"family_allowance_child_chf":{"value":240,"unit":"CHF/month","text":"The cantonal child allowance is CHF 240 per child per month (2026).","basis":"FamZG and cantonal family allowance law","source":{"name":"Informationsstelle AHV/IV, Arten und Ansaetze der Zulagen nach kantonalen Gesetzen (2026)","url":"https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/OrwD3z_mIEOztplxBzs7qQ/Document/Kantone_2026_d-1.pdf","tier":"A","read_date":"2026-10-23"},"note":"Child allowance (Kinderzulage) for children up to 16; training allowance is higher."},"bilingual_public_schooling":{"value":"partial immersion German/Romansh and German/Italian in primary schools (e.g. Stadtschule Chur, Samedan, Pontresina)","unit":"programme","text":"Graubuenden approves bilingual primary schools and classes in which half of the subjects are taught in German and half in Romansh or Italian, for example in Samedan, Pontresina, Maloja and the Stadtschule Chur.","basis":"Richtlinien Zweisprachige Schulen AVS GR (15 March 2021)","source":{"name":"Kanton Graubuenden, Zweisprachige Schulen (Amt fuer Volksschule und Sport)","url":"https://www.gr.ch/DE/institutionen/verwaltung/ekud/avs/Schulbetrieb/sprachen/Seiten/ZweisprachigeSchulen.aspx","tier":"A","read_date":"2026-10-23"},"note":"Primary level only; no bilingual Matura read."},"international_schools":{"value":["Lyceum Alpinum Zuoz"],"unit":"names","text":"Lyceum Alpinum Zuoz lists the IB Diploma Programme among its graduation options and shows the IB World School logo.","basis":"School's own accreditation statement","source":{"name":"Lyceum Alpinum Zuoz","url":"https://www.lyceum-alpinum.ch","tier":"B","read_date":"2026-10-23"},"note":"Accreditation inferred from the IB World School logo on the school page; confirm on the IBO list. Hochalpines Institut Ftan reported IB authorisation in 2020 but its page could not be read."}}},"CH-AG":{"id":"CH-AG","name":"Aargau","capital":"Aarau","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Aarau","bfs_id":4001,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":12312,"federal":1701,"cantonal":5492,"communal":5119,"wealth_tax":0,"marginal_rate_pct":25.5},"single-250k":{"total_tax_chf":53112,"federal":15530,"cantonal":19452,"communal":18130,"wealth_tax":0,"marginal_rate_pct":34},"single-500k":{"total_tax_chf":131775,"federal":45626,"cantonal":44590,"communal":41559,"wealth_tax":0,"marginal_rate_pct":35.1},"single-1m":{"total_tax_chf":289917,"federal":103949,"cantonal":96255,"communal":89713,"wealth_tax":0,"marginal_rate_pct":33.4},"family-100k":{"total_tax_chf":3793,"federal":0,"cantonal":1963,"communal":1830,"wealth_tax":0,"marginal_rate_pct":11.9},"family-150k":{"total_tax_chf":11933,"federal":1743,"cantonal":5274,"communal":4916,"wealth_tax":0,"marginal_rate_pct":22.9},"family-250k":{"total_tax_chf":38143,"federal":11380,"cantonal":13852,"communal":12911,"wealth_tax":0,"marginal_rate_pct":31.9},"family-500k":{"total_tax_chf":113612,"federal":41020,"cantonal":37573,"communal":35019,"wealth_tax":0,"marginal_rate_pct":33.9},"family-1m":{"total_tax_chf":269906,"federal":100300,"cantonal":87786,"communal":81820,"wealth_tax":0,"marginal_rate_pct":34.8},"family-250k-wealth-2m":{"total_tax_chf":43134,"federal":11380,"cantonal":13852,"communal":12911,"wealth_tax":4991,"marginal_rate_pct":31.9},"family-250k-wealth-10m":{"total_tax_chf":68606,"federal":11380,"cantonal":13852,"communal":12911,"wealth_tax":30463,"marginal_rate_pct":31.9}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":548.8,"median_chf_month":599.2,"insurers":27}]},"housing":{"rent_chf_per_m2_month":16.7,"interval_95":0.1,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":4.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":3.9,"year":2025},"theft_per_1000":{"per_1000_residents":13.6,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Five years of residence in the canton are required.","source":"https://www.ag.ch/media/kanton-aargau/dvi/dokumente/arp/buergerrecht-und-personenstand/einbuergerungen/merkblatt.pdf"},"residence_commune_years":{"value":3,"text":"At least three years of uninterrupted residence in the commune before filing.","source":"https://www.ag.ch/media/kanton-aargau/dvi/dokumente/arp/buergerrecht-und-personenstand/einbuergerungen/merkblatt.pdf"},"language_oral":{"value":"B1 (CEFR), German","text":"German oral skills at least B1 and written at least A2.","source":"https://www.ag.ch/media/kanton-aargau/dvi/dokumente/arp/buergerrecht-und-personenstand/einbuergerungen/merkblatt.pdf"},"language_written":{"value":"A2 (CEFR), German","text":"Written German at least A2.","source":"https://www.ag.ch/media/kanton-aargau/dvi/dokumente/arp/buergerrecht-und-personenstand/einbuergerungen/merkblatt.pdf"},"knowledge_test":{"value":true,"text":"A civics test run by the communes must be passed before filing, from age 16; it costs CHF 50, can be repeated after a two-month wait, and practice material is at einbuergerungstest-aargau.ch.","source":"https://www.ag.ch/media/kanton-aargau/dvi/dokumente/arp/buergerrecht-und-personenstand/einbuergerungen/merkblatt.pdf"},"decision_body":{"value":"Commune (assembly, Einwohnerrat or Gemeinderat) grants communal citizenship; Grand Council naturalisation commission decides for the canton","text":"The competent communal body depends on the commune; the Grand Council's naturalisation commission decides finally at cantonal level unless the Grand Council itself decides.","source":"https://www.ag.ch/media/kanton-aargau/dvi/dokumente/arp/buergerrecht-und-personenstand/einbuergerungen/merkblatt.pdf"},"fees_cantonal":{"value":{"canton_adult":750,"canton_child_10plus":375,"commune_adult":1500,"commune_child_10plus":750,"federal_single":100,"federal_couple":150,"federal_minor":50,"test":50},"text":"Canton charges CHF 750 per adult and CHF 375 per included child aged 10 or over; the commune charges CHF 1,500 and CHF 750; children under 10 pay no cantonal or communal fee; fees may double for extraordinary effort.","source":"https://www.ag.ch/media/kanton-aargau/dvi/dokumente/arp/buergerrecht-und-personenstand/einbuergerungen/merkblatt.pdf"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"status","text":"Aargau exempts children and other descendants from cantonal inheritance tax.","basis":"SS 142-151 StG AG; ESTV Steuermaeppchen 2021","source":{"name":"Kanton Aargau, Erbschafts- und Schenkungssteuern","url":"https://www.ag.ch/de/themen/steuern-finanzen/steuern-startseite/alles-zu-steuern?dc=d4cbe134-e2eb-4775-8755-6577b9059cd2_de","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition confirms the same exemption (spouse, registered partners, descendants, stepchildren, parents). Others are taxed in three classes, 4 to 9 percent (class 1) up to 12 to 32 percent (class 3)."},"inheritance_tax_spouse":{"value":"exempt","unit":"status","text":"Aargau exempts spouses and registered partners from inheritance tax.","basis":"SS 142-151 StG AG","source":{"name":"Kanton Aargau, Erbschafts- und Schenkungssteuern","url":"https://www.ag.ch/de/themen/steuern-finanzen/steuern-startseite/alles-zu-steuern?dc=d4cbe134-e2eb-4775-8755-6577b9059cd2_de","tier":"A","read_date":"2026-10-23"}},"gift_tax":{"value":"exempt","unit":"status","text":"Gifts to spouses, registered partners and descendants are exempt from Aargau gift tax, as is inheritance.","basis":"SS 142-151 StG AG","source":{"name":"Kanton Aargau, Erbschafts- und Schenkungssteuern","url":"https://www.ag.ch/de/themen/steuern-finanzen/steuern-startseite/alles-zu-steuern?dc=d4cbe134-e2eb-4775-8755-6577b9059cd2_de","tier":"A","read_date":"2026-10-23"},"note":"Casual gifts up to CHF 5,000 are also exempt (ESTV 2025 edition; the 2021 edition said CHF 2,000, so this figure changed)."},"lump_sum_available":{"value":"yes","unit":"flag","text":"Aargau applies expenditure-based (lump-sum) taxation in place of income and wealth tax.","basis":"Para. 24 StG AG; Para. 5 StGV AG","source":{"name":"ESTV, cantonal sheet Aargau (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ag-de.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":400000,"unit":"CHF","text":"The Aargau minimum expenditure base is the highest of CHF 400,000, seven times annual rent or rental value, or three times annual board price.","basis":"Para. 24(3) StG AG","source":{"name":"ESTV, cantonal sheet Aargau (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ag-de.pdf","tier":"A","read_date":"2026-10-23"},"note":"Wealth is taxed on at least twenty times that base (Para. 24(4))."},"bilingual_public_schooling":{"value":{"english_immersion":"all Kantonsschulen (Alte Kantonsschule Aarau, Neue Kantonsschule Aarau, Baden, Stein, Wettingen, Wohlen, Zofingen), multiple subjects in English from the second class","french_immersion":"Kantonsschule Wohlen only (bilingual Matura German/French)","ib_diploma":"Neue Kantonsschule Aarau and Kantonsschule Wettingen (dual Matura and IB Diploma, from class 3)"},"unit":"programme","text":"Aargau state Kantonsschulen offer a bilingual Matura through English immersion, with French immersion at Wohlen and a combined IB Diploma route at two schools.","basis":"Gymnasium: Faecher und Aufbau (ag.ch)","source":{"name":"Kanton Aargau, Faecher und Aufbau Gymnasium","url":"https://www.ag.ch/de/themen/bildung-forschung/mittelschulen/gymnasium/faecher-aufbau","tier":"A","read_date":"2026-10-23"}},"international_schools":{"value":["Neue Kantonsschule Aarau (IB Diploma, state school)","Kantonsschule Wettingen (IB Diploma, state school)"],"unit":"names","text":"Aargau's state schools offering the IB Diploma are Neue Kantonsschule Aarau and Kantonsschule Wettingen.","basis":"ag.ch Gymnasium page","source":{"name":"Kanton Aargau, Faecher und Aufbau Gymnasium","url":"https://www.ag.ch/de/themen/bildung-forschung/mittelschulen/gymnasium/faecher-aufbau","tier":"A","read_date":"2026-10-23"},"note":"No private international school in Aargau was identified on the SGIS list (names only, no locations) or any page read; absence not proven."},"family_allowance_child_chf":{"value":{"child":225,"training":278},"unit":"CHF per month","text":"Aargau child allowance is CHF 225 per month and training allowance CHF 278 per month in 2026.","basis":"FamZG; cantonal law AG","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-TG":{"id":"CH-TG","name":"Thurgau","capital":"Frauenfeld","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Frauenfeld","bfs_id":4566,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":13028,"federal":1701,"cantonal":4919,"communal":6408,"wealth_tax":0,"marginal_rate_pct":24.2},"single-250k":{"total_tax_chf":52972,"federal":15530,"cantonal":16260,"communal":21182,"wealth_tax":0,"marginal_rate_pct":33.3},"single-500k":{"total_tax_chf":128850,"federal":45626,"cantonal":36141,"communal":47083,"wealth_tax":0,"marginal_rate_pct":33.3},"single-1m":{"total_tax_chf":278738,"federal":103949,"cantonal":75904,"communal":98885,"wealth_tax":0,"marginal_rate_pct":31.6},"family-100k":{"total_tax_chf":4691,"federal":0,"cantonal":2037,"communal":2654,"wealth_tax":0,"marginal_rate_pct":15.1},"family-150k":{"total_tax_chf":13832,"federal":1743,"cantonal":5250,"communal":6839,"wealth_tax":0,"marginal_rate_pct":23.6},"family-250k":{"total_tax_chf":39860,"federal":11380,"cantonal":12368,"communal":16112,"wealth_tax":0,"marginal_rate_pct":31.9},"family-500k":{"total_tax_chf":113792,"federal":41020,"cantonal":31602,"communal":41170,"wealth_tax":0,"marginal_rate_pct":33},"family-1m":{"total_tax_chf":264638,"federal":100300,"cantonal":71366,"communal":92972,"wealth_tax":0,"marginal_rate_pct":33.1},"family-250k-wealth-2m":{"total_tax_chf":44277,"federal":11380,"cantonal":12368,"communal":16112,"wealth_tax":4417,"marginal_rate_pct":31.9},"family-250k-wealth-10m":{"total_tax_chf":66365,"federal":11380,"cantonal":12368,"communal":16112,"wealth_tax":26505,"marginal_rate_pct":31.9}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":524.6,"median_chf_month":568.8,"insurers":23}]},"housing":{"rent_chf_per_m2_month":14.9,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":5.5,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4.2,"year":2025},"theft_per_1000":{"per_1000_residents":17,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Ten years in Switzerland including five in the canton of Thurgau are required.","source":"https://hz.tg.ch/buergerrecht/einbuergerung-von-auslaendern/ordentliche-einbuergerung.html/9059"},"residence_commune_years":{"value":3,"text":"The last three years must be uninterrupted in the commune.","source":"https://hz.tg.ch/buergerrecht/einbuergerung-von-auslaendern/ordentliche-einbuergerung.html/9059"},"language_oral":{"value":"B2 (CEFR), German","text":"Oral German must reach B2, above the federal B1.","source":"https://hz.tg.ch/buergerrecht/einbuergerung-von-auslaendern/ordentliche-einbuergerung.html/9059"},"language_written":{"value":"B1 (CEFR), German","text":"Written German must reach B1, above the federal A2.","source":"https://hz.tg.ch/buergerrecht/einbuergerung-von-auslaendern/ordentliche-einbuergerung.html/9059"},"knowledge_test":{"value":"by test or interview, set by the commune","text":"The commune assesses knowledge of local, cantonal and Swiss conditions by a test or in an interview.","source":"https://hz.tg.ch/buergerrecht/einbuergerung-von-auslaendern/ordentliche-einbuergerung.html/9059"},"decision_body":{"value":"communal body; Grand Council grants cantonal citizenship","text":"The communal organ decides on communal citizenship; the Grosser Rat grants cantonal citizenship, which ends the procedure.","source":"https://hz.tg.ch/buergerrecht/einbuergerung-von-auslaendern/ordentliche-einbuergerung.html/9059"},"fees_cantonal":{"value":{"adult":800,"minor":400,"withdrawn_before_federal_permit":300,"federal_adult":100},"text":"The canton charges CHF 800 per person over 18 and CHF 400 under 18; CHF 300 if withdrawn before the federal permit; minors naturalised with a parent pay none. Communal fees vary.","source":"https://lexfind.ch/tolv/201923/de"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"status","text":"Thurgau exempts children, grandchildren and great-grandchildren from inheritance tax.","basis":"ESchG TG (RB 641.8); ESTV 2021","source":{"name":"Steuerverwaltung Thurgau, Erbschafts- und Schenkungssteuer","url":"https://steuerverwaltung.tg.ch/hauptrubrik-1/erbschafts-und-schenkungssteuer.html/2878","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition confirms exemption of spouse and descendants; others taxed at 2 to 8 percent plus a surcharge."},"inheritance_tax_spouse":{"value":"exempt","unit":"status","text":"Thurgau exempts the surviving spouse and registered partner from inheritance tax.","basis":"ESchG TG (RB 641.8)","source":{"name":"Steuerverwaltung Thurgau, Erbschafts- und Schenkungssteuer","url":"https://steuerverwaltung.tg.ch/hauptrubrik-1/erbschafts-und-schenkungssteuer.html/2878","tier":"A","read_date":"2026-10-23"}},"gift_tax":{"value":"exempt","unit":"status","text":"Gifts to spouses and descendants are exempt from Thurgau gift tax; the same exemption list covers both taxes.","basis":"ESchG TG (RB 641.8); ESTV 2021","source":{"name":"ESTV, Steuermaeppchen for tax period 2025, inheritance and gift taxes (DE/FR)","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Re-read in the 2025 edition: unchanged. The cantonal page names the exemption for both inheritance and gift tax."},"lump_sum_available":{"value":"yes","unit":"flag","text":"Thurgau applies expenditure-based taxation in place of income tax.","basis":"Para. 17a StG TG; Para. 1b-1f StV","source":{"name":"ESTV, cantonal sheet Thurgau (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/tg-de.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":"no fixed CHF base stated: expenditure at least ten times rent or four times board price; combined annual cantonal and municipal income and wealth tax at least CHF 150,000","unit":"text","text":"Thurgau sets no fixed expenditure base; instead the lump-sum taxpayer's annual cantonal and municipal income and wealth tax must total at least CHF 150,000.","basis":"Para. 17a(4)-(5) StG TG","source":{"name":"ESTV, cantonal sheet Thurgau (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/tg-de.pdf","tier":"A","read_date":"2026-10-23"},"note":"The CHF 150,000 is a minimum tax, not a minimum base, so it is not directly comparable with other cantons."},"wealth_tax_note":{"value":"1.1 per mille flat cantonal rate","unit":"per mille","text":"Thurgau wealth tax is a flat 1.1 per mille of taxable wealth.","basis":"Para. 54 StG TG","source":{"name":"ESTV, cantonal sheet Thurgau (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/tg-de.pdf","tier":"A","read_date":"2026-10-23"},"note":"Cantonal tariff only; municipal multipliers excluded."},"bilingual_public_schooling":{"value":"bilingual Matura English-German or French-German at the gymnasial Maturitaetsschulen (Frauenfeld, Kreuzlingen, Romanshorn)","unit":"programme","text":"Thurgau offers a bilingual Matura in English-German or French-German at its gymnasial Maturitaetsschulen.","basis":"Mittelschulen Thurgau","source":{"name":"Mittelschulen Kanton Thurgau","url":"https://mittelschulen.tg.ch/","tier":"A","read_date":"2026-10-23"},"note":"The page does not say which school offers which language pair."},"family_allowance_child_chf":{"value":{"child":215,"training":280},"unit":"CHF per month","text":"Thurgau child allowance is CHF 215 per month and training allowance CHF 280 per month in 2026.","basis":"FamZG; cantonal law TG","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-TI":{"id":"CH-TI","name":"Ticino","capital":"Bellinzona","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Bellinzona","bfs_id":5002,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":14426,"federal":1701,"cantonal":6583,"communal":6122,"wealth_tax":0,"marginal_rate_pct":29},"single-250k":{"total_tax_chf":62038,"federal":15530,"cantonal":24087,"communal":22401,"wealth_tax":0,"marginal_rate_pct":38.5},"single-500k":{"total_tax_chf":153676,"federal":45626,"cantonal":55974,"communal":52056,"wealth_tax":0,"marginal_rate_pct":40.2},"single-1m":{"total_tax_chf":335210,"federal":103949,"cantonal":119814,"communal":111427,"wealth_tax":0,"marginal_rate_pct":38.5},"family-100k":{"total_tax_chf":2915,"federal":0,"cantonal":1490,"communal":1385,"wealth_tax":0,"marginal_rate_pct":15.1},"family-150k":{"total_tax_chf":13515,"federal":1743,"cantonal":6079,"communal":5653,"wealth_tax":0,"marginal_rate_pct":30.4},"family-250k":{"total_tax_chf":45500,"federal":11380,"cantonal":17658,"communal":16422,"wealth_tax":0,"marginal_rate_pct":39.6},"family-500k":{"total_tax_chf":138417,"federal":41020,"cantonal":50444,"communal":46913,"wealth_tax":0,"marginal_rate_pct":41.4},"family-1m":{"total_tax_chf":325244,"federal":100300,"cantonal":116531,"communal":108373,"wealth_tax":0,"marginal_rate_pct":40.1},"family-250k-wealth-2m":{"total_tax_chf":54571,"federal":11380,"cantonal":17658,"communal":16422,"wealth_tax":9071,"marginal_rate_pct":39.6},"family-250k-wealth-10m":{"total_tax_chf":93171,"federal":11380,"cantonal":17658,"communal":16422,"wealth_tax":47671,"marginal_rate_pct":39.6}}},{"commune":"Lugano","bfs_id":5192,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":13373,"federal":1701,"cantonal":6583,"communal":5069,"wealth_tax":0,"marginal_rate_pct":27.1},"single-250k":{"total_tax_chf":58184,"federal":15530,"cantonal":24087,"communal":18547,"wealth_tax":0,"marginal_rate_pct":36.4},"single-500k":{"total_tax_chf":144720,"federal":45626,"cantonal":55974,"communal":43100,"wealth_tax":0,"marginal_rate_pct":38},"single-1m":{"total_tax_chf":316040,"federal":103949,"cantonal":119814,"communal":92257,"wealth_tax":0,"marginal_rate_pct":36.3},"family-100k":{"total_tax_chf":2677,"federal":0,"cantonal":1490,"communal":1147,"wealth_tax":0,"marginal_rate_pct":13.8},"family-150k":{"total_tax_chf":12543,"federal":1743,"cantonal":6079,"communal":4681,"wealth_tax":0,"marginal_rate_pct":28.3},"family-250k":{"total_tax_chf":42675,"federal":11380,"cantonal":17658,"communal":13597,"wealth_tax":0,"marginal_rate_pct":37.4},"family-500k":{"total_tax_chf":130346,"federal":41020,"cantonal":50444,"communal":38842,"wealth_tax":0,"marginal_rate_pct":39},"family-1m":{"total_tax_chf":306599,"federal":100300,"cantonal":116531,"communal":89728,"wealth_tax":0,"marginal_rate_pct":37.8},"family-250k-wealth-2m":{"total_tax_chf":50994,"federal":11380,"cantonal":17658,"communal":13597,"wealth_tax":8319,"marginal_rate_pct":37.4},"family-250k-wealth-10m":{"total_tax_chf":86394,"federal":11380,"cantonal":17658,"communal":13597,"wealth_tax":43719,"marginal_rate_pct":37.4}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":713,"median_chf_month":764,"insurers":21},{"premium_region":"2","lowest_chf_month":658,"median_chf_month":711.2,"insurers":21}]},"housing":{"rent_chf_per_m2_month":14.6,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":2.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":4.6,"year":2025},"theft_per_1000":{"per_1000_residents":13.4,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Ticino may grant cantonal citizenship to a foreign national who has resided in the canton for five years and meets the federal conditions.","source":"https://m3.ti.ch/CAN/RLeggi/public/index.php/raccolta-leggi/pdfatto/atto/4"},"residence_commune_years":{"value":{"total":3,"immediately_before_application":2},"text":"Communal citizenship may be granted by the commune where the applicant has resided for three years, the last two uninterrupted before the application.","source":"https://m3.ti.ch/CAN/RLeggi/public/index.php/raccolta-leggi/pdfatto/atto/4"},"language_oral":{"value":"federal B1 oral / A2 written (Italian)","text":"Ticino requires Italian and refers to the federal rules on language skills, with no higher cantonal level read.","source":"https://m3.ti.ch/CAN/RLeggi/public/index.php/raccolta-leggi/pdfatto/atto/4"},"knowledge_test":{"value":true,"text":"The commune must verify that the applicant passed an exam on geographical, historical, political and social knowledge of Switzerland and Ticino at an accredited Ticino school, with exemptions set in the regulation.","source":"https://m3.ti.ch/CAN/RLeggi/public/index.php/raccolta-leggi/pdfatto/atto/4"},"decision_body":{"value":"Communal legislature decides communal citizenship (Art. 17); the Gran Consiglio decides cantonal citizenship (Art. 19)","text":"Ticino naturalisation is decided first by the communal legislative body, then by the cantonal parliament (Gran Consiglio) once the federal authorisation is issued.","source":"https://m3.ti.ch/CAN/RLeggi/public/index.php/raccolta-leggi/pdfatto/atto/4"},"fees_cantonal":{"value":{"adult_individual_foreign":800,"minor_foreign_child_included":100,"confederate":500,"communal":"set by municipal ordinance, cost-covering"},"text":"The cantonal fee for an individual ordinary naturalisation of a foreign national is CHF 800, plus CHF 100 per foreign minor child included; communal fees are set by each commune on a cost-covering basis.","source":"https://m3.ti.ch/CAN/RLeggi/public/index.php/raccolta-leggi/pdfatto/atto/7202"}},"official":{"lump_sum_available":{"value":"yes","unit":"flag","text":"Ticino applies expenditure-based taxation in place of income and wealth tax.","basis":"Art. 13 LT TI","source":{"name":"ESTV, cantonal sheet Ticino (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ti-it.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":434700,"unit":"CHF","text":"The Ticino minimum expenditure base is the highest of CHF 434,700, seven times annual rent or rental value, or three times annual board price.","basis":"Art. 13(3) LT TI","source":{"name":"ESTV, cantonal sheet Ticino (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ti-it.pdf","tier":"A","read_date":"2026-10-23"},"note":"Amount is indexed to consumer prices by the Council of State (Art. 13(8)); wealth is taxed on five times the base."},"wealth_tax_note":{"value":"top cantonal rate 3.0 per mille on wealth CHF 701,000 to CHF 1,380,000, then 2.5 per mille above CHF 1,381,000","unit":"per mille","text":"Ticino's wealth tax scale peaks at 3.0 per mille for the CHF 701,000 to CHF 1,380,000 band and falls to 2.5 per mille above that.","basis":"Art. 49 LT TI","source":{"name":"ESTV, cantonal sheet Ticino (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ti-it.pdf","tier":"A","read_date":"2026-10-23"},"note":"The sheet prints the rates with a percent sign but the tax column (CHF 200 on CHF 200,000) shows per mille, so per mille is used. Wealth below CHF 200,000 is exempt (Art. 49(2)). Cantonal tariff only; municipal multipliers excluded."},"bilingual_public_schooling":{"value":"Italian-German bilingual maturita with the third liceo year in a school in canton Bern and at least one subject taught in immersion after return","unit":"programme","text":"Ticino's bilingual maturita is Italian-German, with the third year spent in canton Bern, open to pupils with an average of 4.5 and sufficient marks in Italian and mathematics.","basis":"DECS Direttive 29.02.2024","source":{"name":"DECS Ticino, Direttive sulla maturita liceale con menzione bilingue italiano-tedesco (29.02.2024)","url":"https://m4.ti.ch/fileadmin/DECS/downloads/LegislazioneScolastica/Direttive/2024.02.29_Direttive_sulla_maturita_liceale_con_menzione_bilingue_italiano-tedesco_con_soggiorno_nel_Canton_Berna.pdf","tier":"A","read_date":"2026-10-23"},"note":"Other pairings (for example with Fribourg) appeared only in search snippets and were not read."},"international_schools":{"value":["International School of Ticino (Cadempino; IB continuum per own page)","The American School in Switzerland, TASIS (Montagnola; IB Diploma per own page; SGIS logo shown)"],"unit":"names","text":"The International School of Ticino and TASIS are international schools in Ticino whose own pages state IB programmes.","basis":"school websites; SGIS member list","source":{"name":"International School of Ticino; TASIS; SGIS member list","url":"https://www.isticino.com; https://www.tasis.ch; https://www.sgischools.com/member-schools","tier":"B","read_date":"2026-10-23"},"note":"Both names appear on the SGIS member list. Canton taken from the schools' postal localities (Cadempino, Montagnola)."},"family_allowance_child_chf":{"value":{"child":215,"training":268},"unit":"CHF per month","text":"Ticino child allowance is CHF 215 per month and training allowance CHF 268 per month in 2026, the federal minimums.","basis":"FamZG; cantonal law TI","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}},"childcare_fee_scale.lugano":{"value":{"min_full_day_chf":27,"max_full_day_chf":114,"min_applies_to_income_up_to_chf":56000,"max_cap_basis":"daily fee capped at the 2006 budget cost of CHF 114 full-time (CHF 67 part-time)","half_day_min_chf":21},"unit":"CHF per day","text":"Lugano Istituti Sociali nursery fees run from CHF 27 per full day for annual disposable income up to CHF 56,000, rising in steps, with the daily fee capped at CHF 114 for full-time attendance.","basis":"LIS Tabella rette (update 19.12.2019)","source":{"name":"Lugano Istituti Sociali, Tabella rette Nido d'Infanzia","url":"https://lugano-lis.ch/wp-content/uploads/Tabella-rette-LIS.pdf","tier":"A","read_date":"2026-10-23"},"note":"Table is dated 19.12.2019 and may have been superseded. Above CHF 158,000 the table adds CHF 2 per full day for each further CHF 6,000. Minimum attendance 3 days per week."}}},"CH-VD":{"id":"CH-VD","name":"Vaud","capital":"Lausanne","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Lausanne","bfs_id":5586,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":16721,"federal":1701,"cantonal":9797,"communal":5223,"wealth_tax":0,"marginal_rate_pct":28.8},"single-250k":{"total_tax_chf":69897,"federal":15530,"cantonal":35462,"communal":18905,"wealth_tax":0,"marginal_rate_pct":44.8},"single-500k":{"total_tax_chf":178425,"federal":45626,"cantonal":86621,"communal":46178,"wealth_tax":0,"marginal_rate_pct":48.3},"single-1m":{"total_tax_chf":374303,"federal":103949,"cantonal":176344,"communal":94010,"wealth_tax":0,"marginal_rate_pct":41.4},"family-100k":{"total_tax_chf":6491,"federal":0,"cantonal":4234,"communal":2257,"wealth_tax":0,"marginal_rate_pct":26.7},"family-150k":{"total_tax_chf":18325,"federal":1743,"cantonal":10816,"communal":5766,"wealth_tax":0,"marginal_rate_pct":25.3},"family-250k":{"total_tax_chf":48323,"federal":11380,"cantonal":24097,"communal":12846,"wealth_tax":0,"marginal_rate_pct":38.8},"family-500k":{"total_tax_chf":148157,"federal":41020,"cantonal":69882,"communal":37255,"wealth_tax":0,"marginal_rate_pct":46.8},"family-1m":{"total_tax_chf":367836,"federal":100300,"cantonal":174506,"communal":93030,"wealth_tax":0,"marginal_rate_pct":49},"family-250k-wealth-2m":{"total_tax_chf":62630,"federal":11380,"cantonal":24097,"communal":12846,"wealth_tax":14307,"marginal_rate_pct":38.8},"family-250k-wealth-10m":{"total_tax_chf":125955,"federal":11380,"cantonal":24097,"communal":12846,"wealth_tax":77632,"marginal_rate_pct":38.8}}},{"commune":"Nyon","bfs_id":5724,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":15556,"federal":1701,"cantonal":9797,"communal":4058,"wealth_tax":0,"marginal_rate_pct":27.2},"single-250k":{"total_tax_chf":65683,"federal":15530,"cantonal":35462,"communal":14691,"wealth_tax":0,"marginal_rate_pct":42.3},"single-500k":{"total_tax_chf":168131,"federal":45626,"cantonal":86621,"communal":35884,"wealth_tax":0,"marginal_rate_pct":45.5},"single-1m":{"total_tax_chf":373646,"federal":103949,"cantonal":190698,"communal":78999,"wealth_tax":0,"marginal_rate_pct":43.7},"family-100k":{"total_tax_chf":5988,"federal":0,"cantonal":4234,"communal":1754,"wealth_tax":0,"marginal_rate_pct":24.6},"family-150k":{"total_tax_chf":17040,"federal":1743,"cantonal":10816,"communal":4481,"wealth_tax":0,"marginal_rate_pct":23.8},"family-250k":{"total_tax_chf":45460,"federal":11380,"cantonal":24097,"communal":9983,"wealth_tax":0,"marginal_rate_pct":36.7},"family-500k":{"total_tax_chf":139851,"federal":41020,"cantonal":69882,"communal":28949,"wealth_tax":0,"marginal_rate_pct":44.3},"family-1m":{"total_tax_chf":347097,"federal":100300,"cantonal":174506,"communal":72291,"wealth_tax":0,"marginal_rate_pct":46.2},"family-250k-wealth-2m":{"total_tax_chf":58695,"federal":11380,"cantonal":24097,"communal":9983,"wealth_tax":13235,"marginal_rate_pct":36.7},"family-250k-wealth-10m":{"total_tax_chf":117274,"federal":11380,"cantonal":24097,"communal":9983,"wealth_tax":71814,"marginal_rate_pct":36.7}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":661.4,"median_chf_month":720.8,"insurers":21},{"premium_region":"2","lowest_chf_month":614.4,"median_chf_month":677.6,"insurers":21}]},"housing":{"rent_chf_per_m2_month":19.1,"interval_95":0.1,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":8.3,"year":2025},"violent_offences_per_1000":{"per_1000_residents":8.5,"year":2025},"theft_per_1000":{"per_1000_residents":25.7,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":{"years":2,"immediately_before_application":"includes the year before the application"},"text":"An applicant must have lived two full years in Vaud, including the year before filing.","source":"https://www.vd.ch/fileadmin/user_upload/themes/vie_privee/naturalisations/fichiers_pdf/2018_LDCV_et_R%C3%A8glement_2018.pdf"},"residence_commune_years":{"value":{"years":0,"optional_commune_requirement_years":1},"text":"The applicant must live in the Vaud commune whose citizenship is sought; a commune may by regulation impose one year of residence there, within the previous year or not.","source":"https://www.vd.ch/fileadmin/user_upload/themes/vie_privee/naturalisations/fichiers_pdf/2018_LDCV_et_R%C3%A8glement_2018.pdf"},"language_oral":{"value":"B1","text":"French at B1 oral is required to file.","source":"https://www.vd.ch/population/population-etrangere/naturalisation/demande-de-naturalisation-ordinaire/niveau-de-francais"},"language_written":{"value":"A2","text":"French at A2 written is required to file.","source":"https://www.vd.ch/population/population-etrangere/naturalisation/demande-de-naturalisation-ordinaire/niveau-de-francais"},"knowledge_test":{"value":{"required":"yes unless exempt","questions_drawn_in_practice_test":48,"question_bank":160,"pass_mark_percent":70,"max_attempts":3,"practice_url":"https://prestations.vd.ch/pub/101112/#/","format":"multiple choice, normally written, run by the commune"},"text":"The commune tests basic knowledge of Switzerland and Vaud with a multiple-choice test drawn from the official question list; 70% correct is needed and up to three attempts are allowed.","source":"https://www.vd.ch/population/population-etrangere/naturalisation/demande-de-naturalisation-ordinaire/test-de-connaissances"},"decision_body":{"value":"Municipality issues a preavis or refusal; Conseil d'Etat gives the cantonal preavis and the final naturalisation decision","text":"In Vaud the municipality gives a positive preavis or refuses, the Conseil d'Etat gives the cantonal preavis, then after federal authorisation takes the final naturalisation decision following the oath.","source":"https://www.vd.ch/fileadmin/user_upload/themes/vie_privee/naturalisations/fichiers_pdf/2018_LDCV_et_R%C3%A8glement_2018.pdf"},"fees_cantonal":{"value":{"individual":450,"family":550,"communal_individual":"100-400","communal_family":"200-500","civil_identity_check":75},"text":"The Vaud cantonal fee is CHF 450 for an individual and CHF 550 for a family; communal fees are CHF 100 to 400 (individual) or CHF 200 to 500 (family).","source":"https://www.vd.ch/prestation/demander-une-naturalisation-ordinaire-dans-le-canton-de-vaud"}},"official":{"inheritance_tax_children":{"value":"taxed on a direct-line scale, but no tax where each first-line branch receives less than CHF 1,000,000 (estates opened from 1 Jan 2025)","unit":"text","text":"Vaud taxes children's inheritance on a direct-line scale, with a CHF 1,000,000 exemption per descendant branch for estates opened from 2025, reducing by 1/100 per CHF 1,000 above that.","basis":"Art. 20 LMSD VD","source":{"name":"Etat de Vaud, Successions et donations","url":"https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/les-impots-les-differents-types-dimpots/autres-impots/successions-et-donations","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition confirms the CHF 1,000,000 deduction per branch, reduced by 1/100 per CHF 1,000 from CHF 1,001,000. CONTRADICTS a simple 'children exempt' assumption. Estates opened 2005 to 2024 had CHF 250,000. Only the first 100,000 characters of the vd.ch page were read."},"inheritance_tax_spouse":{"value":"exempt","unit":"status","text":"Vaud exempts the surviving spouse and registered partner from inheritance and gift tax.","basis":"Art. 20(e) LMSD VD","source":{"name":"Etat de Vaud, Successions et donations","url":"https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/les-impots-les-differents-types-dimpots/autres-impots/successions-et-donations","tier":"A","read_date":"2026-10-23"}},"gift_tax":{"value":"children: gifts up to CHF 300,000 per child per calendar year exempt (whole gift taxable above); spouse exempt","unit":"text","text":"Vaud exempts gifts to a spouse, and gifts up to CHF 300,000 per child per year from 1 January 2025 (previously CHF 50,000).","basis":"Art. 16 lit. cbis LMSD VD; Art. 20(e) LMSD VD","source":{"name":"Etat de Vaud, Article 16 LMSD (commented)","url":"https://www.vd.ch/etat-droit-finances/impots/impots-pour-les-individus/les-impots-les-differents-types-dimpots/autres-impots/successions-et-donations/la-loi/articles-de-la-loi-commentes/article-16-lmsd","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition confirms the CHF 300,000 per child per calendar year exemption (whole gift taxable above) and a CHF 10,000 per beneficiary exemption."},"lump_sum_available":{"value":"yes","unit":"flag","text":"Vaud applies expenditure-based taxation in place of income and wealth tax.","basis":"Art. 15 LI VD","source":{"name":"ESTV, cantonal sheet Vaud (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/vd-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":415000,"unit":"CHF","text":"The Vaud minimum expenditure base is the highest of CHF 415,000 (including a 15 percent wealth-tax uplift), seven times rent or rental value plus 10 percent, or three times board price plus 10 percent.","basis":"Art. 15(3) LI VD","source":{"name":"ESTV, cantonal sheet Vaud (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/vd-fr.pdf","tier":"A","read_date":"2026-10-23"}},"wealth_tax_note":{"value":"top cantonal rate 3.39 per mille on wealth above the last bracket (indexed CHF 711,000 for 2026)","unit":"per mille","text":"Vaud's top cantonal wealth tax rate is 3.39 per mille on the surplus above CHF 600,000 (CHF 711,000 indexed for 2026).","basis":"Art. 59 LI VD","source":{"name":"ESTV, cantonal sheet Vaud (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/vd-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Cantonal tariff only; communal multipliers excluded."},"bilingual_public_schooling":{"value":"maturite avec mention bilingue francais-allemand in two models: short immersion (10 to 12 weeks in German-speaking gymnasium, then bilingual class) and long immersion (year 2 in a German-speaking gymnasium)","unit":"programme","text":"Vaud's gymnases offer a French-German bilingual maturity through a short model (modalite C) and a long model (modalite L).","basis":"vd.ch certificate page","source":{"name":"Etat de Vaud, Certificat de maturite avec mention bilingue francais-allemand","url":"https://www.vd.ch/formation/formations-gymnasiales/ecole-de-maturite/certificat-de-maturite-avec-mention-bilingue-francais-allemand","tier":"A","read_date":"2026-10-23"},"note":"No French-English or French-Italian track appears on this page; older vd.ch results (2015 to 2017) described them but were not confirmed as current."},"international_schools":{"value":["International School of Lausanne (Le Mont-sur-Lausanne; PYP, MYP, DP per own page; on SGIS list)"],"unit":"names","text":"The International School of Lausanne is an IB school on the SGIS list.","basis":"school websites; SGIS member list","source":{"name":"International School of Lausanne; Haut-Lac; SGIS member list","url":"https://www.isl.ch; https://www.haut-lac.ch; https://www.sgischools.com/member-schools","tier":"B","read_date":"2026-10-23"},"note":"Haut-Lac was removed because its location was not confirmed. List not exhaustive."},"family_allowance_child_chf":{"value":{"child_first_two":322,"child_third_onward":365,"training_first_two":425,"training_third_onward":468},"unit":"CHF per month","text":"Vaud child allowance is CHF 322 per month for the first two children and CHF 365 from the third, with training allowance CHF 425 and CHF 468.","basis":"FamZG; cantonal law VD","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"},"note":"Children under 16 in training receive CHF 425 (CHF 468 from the third child) as child allowance until the federal training allowance applies."},"childcare_fee_scale.nyon":{"value":{"min_full_day_chf":16,"max_full_day_chf":130,"min_monthly_100pct_chf":320,"max_monthly_100pct_chf":2600,"income_for_min_chf":3100,"income_for_max_chf":16000,"income_basis":"gross income per the table; period not stated"},"unit":"CHF","text":"Nyon network preschool care runs from CHF 16 to CHF 130 per day; at full-time attendance the monthly fee is CHF 320 at gross income CHF 3,100 and CHF 2,600 at CHF 16,000.","basis":"Reseau nyonnais d'accueil de jour brochure","source":{"name":"Ville de Nyon, Reseau nyonnais d'accueil de jour des enfants, brochure (footer dated 17.06.2026)","url":"https://nyon.allinone.io/media/document/1/brochure-reseau-version-site-17-06-26.pdf","tier":"A","read_date":"2026-10-23"},"note":"The brochure footer is dated 17.06.2026. The income period is not stated; the table lists monthly fees against gross income. Households that refuse to declare income pay the maximum."}}},"CH-VS":{"id":"CH-VS","name":"Valais","capital":"Sion","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Sion","bfs_id":6266,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":14257,"federal":1701,"cantonal":6301,"communal":6231,"wealth_tax":0,"marginal_rate_pct":30.2},"single-250k":{"total_tax_chf":67007,"federal":15530,"cantonal":29510,"communal":21943,"wealth_tax":0,"marginal_rate_pct":38.6},"single-500k":{"total_tax_chf":157125,"federal":45626,"cantonal":62426,"communal":49049,"wealth_tax":0,"marginal_rate_pct":38.2},"single-1m":{"total_tax_chf":329448,"federal":103949,"cantonal":126266,"communal":99209,"wealth_tax":0,"marginal_rate_pct":36.5},"family-100k":{"total_tax_chf":3273,"federal":0,"cantonal":1288,"communal":1961,"wealth_tax":0,"marginal_rate_pct":12.3},"family-150k":{"total_tax_chf":11483,"federal":1743,"cantonal":4700,"communal":5016,"wealth_tax":0,"marginal_rate_pct":23.2},"family-250k":{"total_tax_chf":44700,"federal":11380,"cantonal":19596,"communal":13700,"wealth_tax":0,"marginal_rate_pct":39.2},"family-500k":{"total_tax_chf":134569,"federal":41020,"cantonal":52698,"communal":40827,"wealth_tax":0,"marginal_rate_pct":38},"family-1m":{"total_tax_chf":307849,"federal":100300,"cantonal":116538,"communal":90987,"wealth_tax":0,"marginal_rate_pct":38},"family-250k-wealth-2m":{"total_tax_chf":56733,"federal":11380,"cantonal":19596,"communal":13700,"wealth_tax":12033,"marginal_rate_pct":39.2},"family-250k-wealth-10m":{"total_tax_chf":107133,"federal":11380,"cantonal":19596,"communal":13700,"wealth_tax":62433,"marginal_rate_pct":39.2}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"1","lowest_chf_month":574.2,"median_chf_month":601.9,"insurers":24},{"premium_region":"2","lowest_chf_month":494.5,"median_chf_month":537.1,"insurers":26}]},"housing":{"rent_chf_per_m2_month":15.2,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":3.8,"year":2025},"violent_offences_per_1000":{"per_1000_residents":5.3,"year":2025},"theft_per_1000":{"per_1000_residents":11.9,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":5,"text":"Valais requires five years of domicile in the canton.","source":"https://vs.ch/documents/17556437/0/06+-+Guide+naturalisation+ordinaire.pdf"},"residence_commune_years":{"value":3,"text":"Valais requires three years of domicile in the commune where the application is filed, met also by three years in total across two Valais communes.","source":"https://vs.ch/documents/17556437/0/06+-+Guide+naturalisation+ordinaire.pdf"},"language_oral":{"value":"B1","text":"French or German at B1 oral is required.","source":"https://www.vs.ch/web/spm/naturalisation-ordinaire1"},"language_written":{"value":"A2","text":"French or German at A2 written is required.","source":"https://www.vs.ch/web/spm/naturalisation-ordinaire1"},"knowledge_test":{"value":false,"text":"The guide describes a communal hearing that checks knowledge of Switzerland rather than a formal written test; a questionnaire is linked on the canton page.","source":"https://vs.ch/documents/17556437/0/06+-+Guide+naturalisation+ordinaire.pdf"},"decision_body":{"value":"Commune grants communal citizenship; Grand Conseil grants naturalisation","text":"In Valais ordinary naturalisation is a decision of the Grand Conseil after communal, cantonal and federal stages.","source":"https://vs.ch/documents/17556437/0/06+-+Guide+naturalisation+ordinaire.pdf"},"fees_cantonal":{"value":{"single_person":600,"family":1000,"health_stamp":55,"communal":"varies by commune"},"text":"The canton page lists a cantonal fee of CHF 600 for a single person and CHF 1,000 for a family, plus a CHF 55 health stamp.","source":"https://www.vs.ch/web/spm/naturalisation-ordinaire1"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"status","text":"Valais does not levy inheritance tax on direct-line blood relatives, the spouse not legally separated, or adopted children.","basis":"Art. 112(1)(a) LF VS","source":{"name":"Canton du Valais, extract of the Loi fiscale, arts. 111-117 (inheritance and gift tax)","url":"https://www.vs.ch/documents/508074/634794/Extrait_art_loi_Donations.pdf/c909826d-0f22-4525-a00b-1896398d2123","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition also lists the exemption and adds long-term cohabitants (5 years or a child in common). Other heirs pay 10 to 25 percent."},"inheritance_tax_spouse":{"value":"exempt","unit":"status","text":"Valais exempts the spouse who is not legally separated from inheritance and gift tax.","basis":"Art. 112(1)(a) LF VS","source":{"name":"Canton du Valais, extract of the Loi fiscale, arts. 111-117","url":"https://www.vs.ch/documents/508074/634794/Extrait_art_loi_Donations.pdf/c909826d-0f22-4525-a00b-1896398d2123","tier":"A","read_date":"2026-10-23"}},"gift_tax":{"value":"exempt","unit":"status","text":"The same exemption in Valais covers gifts to direct-line relatives and the spouse.","basis":"Art. 112(1)(a) LF VS","source":{"name":"Canton du Valais, extract of the Loi fiscale, arts. 111-117","url":"https://www.vs.ch/documents/508074/634794/Extrait_art_loi_Donations.pdf/c909826d-0f22-4525-a00b-1896398d2123","tier":"A","read_date":"2026-10-23"},"note":"The undated cantonal extract says annual gifts below CHF 2,000 and shares up to CHF 10,000 are exempt; the ESTV 2025 edition says CHF 10,000 for annual gifts and CHF 20,000 for shares, so these small thresholds changed or differ."},"lump_sum_available":{"value":"yes","unit":"flag","text":"Valais applies expenditure-based taxation in place of income tax.","basis":"Art. 11 LF VS; OID","source":{"name":"ESTV, cantonal sheet Valais (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/vs-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":250000,"unit":"CHF","text":"The Valais minimum base for income tax on an expenditure basis is CHF 250,000, or higher if seven times rent or three times board price is greater.","basis":"Art. 1 OID VS (RS 642.400)","source":{"name":"ESTV, cantonal sheet Valais (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/vs-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Stated explicitly in the Feb 2026 ESTV sheet (Art. 1 OID). Wealth is taxed on at least four times the base."},"wealth_tax_note":{"value":"top cantonal rate 3.0 per mille on wealth from CHF 1,901,000","unit":"per mille","text":"Valais's cantonal wealth tax rises to 3.0 per mille for wealth above CHF 1,900,000.","basis":"Art. 60 LF VS","source":{"name":"ESTV, cantonal sheet Valais (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/vs-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Cantonal tariff only; the Grand Council may adjust rates by up to 20 percent (Art. 237) and communes add their own coefficient."},"bilingual_public_schooling":{"value":{"French-German":"Lycee-college Ella-Maillard, Sion","French-English":"Lycee-college de St-Maurice (also listed for Ella-Maillard in a search result, not read)"},"unit":"programme","text":"Valais lists a bilingual gymnasial maturity French-German at Ella-Maillard in Sion and French-English at St-Maurice.","basis":"Service des hautes ecoles programme 2026-27","source":{"name":"Canton du Valais, Service des hautes ecoles, information programme (2026-27 dates)","url":"https://www.vs.ch/documents/d/osp/pi-programme-sierre-2025-26-pdf","tier":"A","read_date":"2026-10-23"},"note":"The cantonal college page says only that a bilingual course is offered depending on the school."},"international_schools":{"value":["Verbier International School (Verbier; IB MYP and IB Diploma per own page; SGIS logo shown)"],"unit":"names","text":"Verbier International School offers IB programmes and shows the SGIS logo on its own page.","basis":"school website; SGIS member list","source":{"name":"Verbier International School; SGIS member list","url":"https://www.verbierinternationalschool.ch; https://www.sgischools.com/member-schools","tier":"B","read_date":"2026-10-23"},"note":"Canton taken from the locality Verbier (postcode 1936). List not exhaustive."},"family_allowance_child_chf":{"value":{"child_first_two":327,"child_third_onward":435,"training_first_two":477,"training_third_onward":585},"unit":"CHF per month","text":"Valais child allowance is CHF 327 per month for the first two children and CHF 435 from the third, with training allowance CHF 477 and CHF 585.","basis":"FamZG; cantonal law VS","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-NE":{"id":"CH-NE","name":"Neuchâtel","capital":"Neuchâtel","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Neuchâtel","bfs_id":6458,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":18071,"federal":1701,"cantonal":10740,"communal":5630,"wealth_tax":0,"marginal_rate_pct":33.1},"single-250k":{"total_tax_chf":70395,"federal":15530,"cantonal":35996,"communal":18869,"wealth_tax":0,"marginal_rate_pct":38.5},"single-500k":{"total_tax_chf":158895,"federal":45626,"cantonal":74314,"communal":38955,"wealth_tax":0,"marginal_rate_pct":39.4},"single-1m":{"total_tax_chf":336669,"federal":103949,"cantonal":152684,"communal":80036,"wealth_tax":0,"marginal_rate_pct":37.7},"family-100k":{"total_tax_chf":7982,"federal":0,"cantonal":5099,"communal":2883,"wealth_tax":0,"marginal_rate_pct":21.9},"family-150k":{"total_tax_chf":19783,"federal":1743,"cantonal":11698,"communal":6342,"wealth_tax":0,"marginal_rate_pct":29.6},"family-250k":{"total_tax_chf":53103,"federal":11380,"cantonal":27236,"communal":14487,"wealth_tax":0,"marginal_rate_pct":40.4},"family-500k":{"total_tax_chf":148216,"federal":41020,"cantonal":70192,"communal":37004,"wealth_tax":0,"marginal_rate_pct":38.3},"family-1m":{"total_tax_chf":324484,"federal":100300,"cantonal":146946,"communal":77238,"wealth_tax":0,"marginal_rate_pct":39.1},"family-250k-wealth-2m":{"total_tax_chf":66711,"federal":11380,"cantonal":27236,"communal":14487,"wealth_tax":13608,"marginal_rate_pct":40.4},"family-250k-wealth-10m":{"total_tax_chf":121143,"federal":11380,"cantonal":27236,"communal":14487,"wealth_tax":68040,"marginal_rate_pct":40.4}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":675.6,"median_chf_month":730.2,"insurers":21}]},"housing":{"rent_chf_per_m2_month":13.7,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":5.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":6.2,"year":2025},"theft_per_1000":{"per_1000_residents":22.5,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":{"years":2,"immediately_before_application":"not required for ordinary rule; second-generation and registered-partner cases need two years including the year before"},"text":"The applicant must be domiciled in Neuchâtel for two years when filing.","source":"https://rsn.ne.ch/DATA/program/books/rsne/pdf/131.0.pdf"},"language_oral":{"value":"B1","text":"Oral French equivalent to at least CEFR B1 is required.","source":"https://rsn.ne.ch/DATA/program/books/rsne/pdf/131.1.pdf"},"language_written":{"value":"A2","text":"Written French at CEFR A2 at minimum is required.","source":"https://rsn.ne.ch/DATA/program/books/rsne/pdf/131.1.pdf"},"decision_body":{"value":"Communal council decides communal citizenship within three months; Conseil d'Etat decides cantonal citizenship after federal authorisation","text":"The communal council rules within three months, then once federal authorisation is granted the Conseil d'Etat decides, on the advice of the cantonal naturalisation commission.","source":"https://rsn.ne.ch/DATA/program/books/rsne/pdf/131.0.pdf"},"fees_cantonal":{"value":{"adult":1500,"minor":650,"couple":1900,"communal_adult":150,"communal_minor":150,"communal_couple":200,"note_closure":"CHF 300 (150 under 18) remains due if the file is closed"},"text":"Neuchâtel charges a cantonal fee of CHF 1,500 per adult, CHF 650 per minor and CHF 1,900 per couple, plus communal fees of CHF 150 or CHF 200 for a couple.","source":"https://rsn.ne.ch/DATA/program/books/rsne/pdf/131.1.pdf"}},"official":{"inheritance_tax_children":{"value":"taxed at 3 percent, with a CHF 50,000 personal deduction per child","unit":"text","text":"Neuchatel taxes children at 3 percent on inheritance and gifts, with a CHF 50,000 deduction per inherited share for children and parents.","basis":"LSucc NE (RSN 633.0); ESTV 2021","source":{"name":"ESTV, Steuermaeppchen for tax period 2025, inheritance and gift taxes (DE/FR)","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Re-read in the 2025 edition: unchanged (3 percent, CHF 50,000 deduction per child and parent). The ne.ch gift page confirms 3 percent for children. A popular initiative to exempt first-line heirs was reported in search results; its outcome was not read."},"inheritance_tax_spouse":{"value":"exempt","unit":"status","text":"Neuchatel exempts the spouse, and a registered partner after two years of partnership, from inheritance and gift tax.","basis":"LSucc NE (RSN 633.0)","source":{"name":"Canton de Neuchatel, Impot sur les donations","url":"https://www.ne.ch/themes/impots/impot-sur-les-successions-et-les-donations/impot-sur-les-donations","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition confirms the two-year condition for registered partners."},"gift_tax":{"value":"children 3 percent; first CHF 10,000 per donee per calendar year exempt; spouse exempt","unit":"text","text":"Neuchatel levies gift tax on children at 3 percent after a CHF 10,000 annual exemption per donee.","basis":"LSucc NE (RSN 633.0)","source":{"name":"Canton de Neuchatel, Impot sur les donations","url":"https://www.ne.ch/themes/impots/impot-sur-les-successions-et-les-donations/impot-sur-les-donations","tier":"A","read_date":"2026-10-23"},"note":"Gifts made within five years before the death are brought back into the estate."},"lump_sum_available":{"value":"yes","unit":"flag","text":"Neuchatel applies expenditure-based taxation in place of income tax.","basis":"Art. 17 LCdir NE","source":{"name":"ESTV, cantonal sheet Neuchatel (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ne-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":400000,"unit":"CHF","text":"The Neuchatel minimum expenditure base is the highest of CHF 400,000, seven times annual rent or rental value, or three times annual board price.","basis":"Art. 17(1) LCdir NE","source":{"name":"ESTV, cantonal sheet Neuchatel (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ne-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Wealth tax is computed on at least five times the income base."},"wealth_tax_note":{"value":"category rates up to 5.00 per mille; wealth above CHF 500,000 taxed at 3.6 per mille","unit":"per mille","text":"Neuchatel's wealth tax scale reaches 5.00 per mille in the CHF 350,001 to CHF 500,000 category and taxes wealth above CHF 500,000 at 3.6 per mille.","basis":"Art. 53 LCdir NE","source":{"name":"ESTV, cantonal sheet Neuchatel (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ne-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Reading of the sheet; it states wealth above CHF 500,000 is taxed at 3.6 per mille. Cantonal basic tariff only."},"bilingual_public_schooling":{"value":"maturite gymnasiale bilingue francais-allemand or francais-anglais, several subjects taught in the second language","unit":"programme","text":"Neuchatel's lycees offer a bilingual gymnasial maturity in French-German or French-English.","basis":"OCOSP guide to gymnasial maturity","source":{"name":"OCOSP Neuchatel, Maturite gymnasiale brochure","url":"https://www.ne.ch/sites/default/files/2025-10/OCOSP_Maturite_ Gymnasiale.pdf","tier":"A","read_date":"2026-10-23"},"note":"The brochure does not state which lycee offers which pair; search results (2011 and 2022) named Jean-Piaget and Blaise-Cendrars for French-German, not read on an official page."},"family_allowance_child_chf":{"value":{"child_first_two":240,"child_third_onward":270,"training_first_two":320,"training_third_onward":350},"unit":"CHF per month","text":"Neuchatel child allowance is CHF 240 per month for the first two children and CHF 270 from the third, with training allowance CHF 320 and CHF 350.","basis":"FamZG; cantonal law NE","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}},"CH-GE":{"id":"CH-GE","name":"Geneva","capital":"Genève","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Genève","bfs_id":6621,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":15484,"federal":1701,"cantonal":10208,"communal":3550,"wealth_tax":0,"marginal_rate_pct":31.6},"single-250k":{"total_tax_chf":65275,"federal":15530,"cantonal":36890,"communal":12830,"wealth_tax":0,"marginal_rate_pct":41.1},"single-500k":{"total_tax_chf":162071,"federal":45626,"cantonal":86379,"communal":30041,"wealth_tax":0,"marginal_rate_pct":44.2},"single-1m":{"total_tax_chf":363656,"federal":103949,"cantonal":192673,"communal":67009,"wealth_tax":0,"marginal_rate_pct":43.2},"family-100k":{"total_tax_chf":1570,"federal":0,"cantonal":1146,"communal":399,"wealth_tax":0,"marginal_rate_pct":15},"family-150k":{"total_tax_chf":12177,"federal":1743,"cantonal":7723,"communal":2686,"wealth_tax":0,"marginal_rate_pct":28.5},"family-250k":{"total_tax_chf":43535,"federal":11380,"cantonal":23839,"communal":8291,"wealth_tax":0,"marginal_rate_pct":38},"family-500k":{"total_tax_chf":133321,"federal":41020,"cantonal":68465,"communal":23811,"wealth_tax":0,"marginal_rate_pct":40.9},"family-1m":{"total_tax_chf":325185,"federal":100300,"cantonal":166837,"communal":58023,"wealth_tax":0,"marginal_rate_pct":44.1},"family-250k-wealth-2m":{"total_tax_chf":54034,"federal":11380,"cantonal":23839,"communal":8291,"wealth_tax":10499,"marginal_rate_pct":38},"family-250k-wealth-10m":{"total_tax_chf":122274,"federal":11380,"cantonal":23839,"communal":8291,"wealth_tax":78739,"marginal_rate_pct":38}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":711.2,"median_chf_month":771,"insurers":21}]},"housing":{"rent_chf_per_m2_month":21.1,"interval_95":0.2,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":6.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":7.6,"year":2025},"theft_per_1000":{"per_1000_residents":39.7,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_canton_years":{"value":{"years":2,"immediately_before_application":"includes the last 12 months before filing"},"text":"Geneva requires two years in the canton, including the last 12 months before the application, and actual residence throughout the procedure.","source":"https://www.ge.ch/devenir-suisse/naturalisation-ordinaire-conditions-remplir"},"language_oral":{"value":"B1","text":"Oral French at B1 is required.","source":"https://www.ge.ch/devenir-suisse/naturalisation-ordinaire-conditions-remplir"},"language_written":{"value":"A2","text":"Written French at A2 is required.","source":"https://www.ge.ch/devenir-suisse/naturalisation-ordinaire-conditions-remplir"},"knowledge_test":{"value":{"required":"only if assigned to it","certificate":"passing certificate mandatory before filing","registration":"by phone or contact form","prep":"online tutorial 'Connaître la Suisse et Genève'"},"text":"Geneva applicants assigned to the knowledge test on Swiss and Geneva history, geography and institutions need a passing certificate before filing.","source":"https://www.ge.ch/devenir-suisse/naturalisation-ordinaire-depot-demande"},"decision_body":{"value":"Conseil d'Etat (naturalisation decree)","text":"The Conseil d'Etat issues the naturalisation decree, after which adults are invited to take the oath.","source":"https://www.ge.ch/devenir-suisse/naturalisation-ordinaire"},"fees_cantonal":{"value":{"minor_11_17":300,"adult_under_25":850,"adult_over_25":1250,"couple_one_under_25":1360,"couple_both_over_25":2000,"per_child_included":300},"text":"Geneva's cantonal fee is CHF 850 for an adult under 25, CHF 1,250 for an adult over 25 and CHF 2,000 for a couple both over 25, paid at filing and non-refundable.","source":"https://www.ge.ch/devenir-suisse/naturalisation-ordinaire-depot-demande"}},"official":{"inheritance_tax_children":{"value":"exempt (unless the deceased was lump-sum taxed in any of the last three assessments)","unit":"text","text":"Geneva exempts children and other direct-line relatives from inheritance tax, except where the deceased was taxed on expenditure in one of the last three final assessments.","basis":"LDS GE","source":{"name":"Republique et canton de Geneve, Estimer l'impot sur la succession","url":"https://www.ge.ch/impots-cas-deces/estimer-impot-succession","tier":"A","read_date":"2026-10-23"},"note":"RELEVANT to lump-sum residents: the exemption is withdrawn for them (ESTV 2025 edition confirms). The page is internally inconsistent on grandchildren and grandparents (listed exempt in the intro, surcharged 20 percent elsewhere)."},"inheritance_tax_spouse":{"value":"exempt (same lump-sum carve-out)","unit":"text","text":"Geneva exempts the surviving spouse and registered partner from inheritance tax, subject to the same lump-sum carve-out.","basis":"LDS GE","source":{"name":"Republique et canton de Geneve, Estimer l'impot sur la succession","url":"https://www.ge.ch/impots-cas-deces/estimer-impot-succession","tier":"A","read_date":"2026-10-23"}},"gift_tax":{"value":"exempt for direct-line relatives and spouse (not if donor is lump-sum taxed)","unit":"text","text":"Geneva levies no gift tax on direct-line relatives and spouses, except where the donor is taxed on expenditure, in which case category 1 rates of 3 to 6 percent apply.","basis":"LDE GE","source":{"name":"Republique et canton de Geneve, Estimer l'impot sur les donations","url":"https://www.ge.ch/impot-donations/droits-donation","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition adds that the exemption applies only when the donor is domiciled in Geneva."},"lump_sum_available":{"value":"yes","unit":"flag","text":"Geneva applies expenditure-based taxation in place of income tax.","basis":"Art. 14 LIPP GE","source":{"name":"ESTV, cantonal sheet Geneve (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ge-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":426357,"unit":"CHF","text":"The Geneva statutory floor is CHF 400,000 and the indexed minimum expenditure applicable for tax period 2026 is CHF 426,357.","basis":"Art. 14(3) LIPP GE; Art. 4 RCEPF GE","source":{"name":"ESTV, cantonal sheet Geneve (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ge-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Seven times rent or three times board price also applies if higher; a 10 percent uplift is added for wealth tax."},"bilingual_public_schooling":{"value":"maturite gymnasiale mention bilingue (MMB), German or English, by teaching in Geneva colleges or by a semester or year abroad","unit":"programme","text":"Geneva's Collège de Genève offers a bilingual maturity in German or English through two models: teaching in immersion or a stay abroad.","basis":"MMB presentation (ge.ch)","source":{"name":"Republique et canton de Geneve, Presentation de la maturite gymnasiale mention bilingue au College de Geneve","url":"https://www.ge.ch/document/presentation-maturite-gymnasiale-mention-bilingue-mmb-au-college-geneve","tier":"A","read_date":"2026-10-23"},"note":"Offered primarily to pupils who are not native German or English speakers."},"international_schools":{"value":["International School of Geneva, Ecolint (IB Diploma and Career-related; campuses Geneva, Grand-Saconnex and Founex per own page)","College du Leman (Versoix; IB Diploma and Career-related per own page)"],"unit":"names","text":"Ecolint and College du Leman are IB schools in the Geneva area that appear on the SGIS member list.","basis":"school websites; SGIS member list","source":{"name":"Ecolint; College du Leman; SGIS member list","url":"https://www.ecolint.ch; https://www.nordangliaeducation.com/college-du-leman; https://www.sgischools.com/member-schools","tier":"B","read_date":"2026-10-23"},"note":"Geneva has about 70 private schools (ge.ch); this list is not exhaustive. Founex is not in canton Geneva."},"family_allowance_child_chf":{"value":{"child_first_two":311,"child_third_onward":411,"training_first_two":415,"training_third_onward":515},"unit":"CHF per month","text":"Geneva child allowance is CHF 311 per month for the first two children and CHF 411 from the third, with training allowance CHF 415 and CHF 515.","basis":"FamZG; cantonal law GE","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}},"childcare_fee_scale.geneve_city":{"value":{"scale":"Bareme A, 2025-26","per":"one full day (10h) per week","min_monthly_chf":21.6,"max_monthly_chf":381.7,"max_annual_chf":4198.7,"income_for_min_up_to_chf":16000,"income_for_max_from_chf":220000,"bareme_b_max_monthly_chf":477.1},"unit":"CHF per month per day of weekly attendance","text":"The Ville de Geneve crèche scale (Bareme A, 2025-26) charges CHF 21.60 per month per weekly full day at income up to CHF 16,000 and CHF 381.70 at income above CHF 220,000.","basis":"Tabelle des prix de pension, version 18.03.2025","source":{"name":"Ville de Geneve, Table des prix de pension en structure d'accueil petite enfance (Aout 2025)","url":"https://www.geneve.ch/document/tabelle-tarification-creches-appliquees-aout-2025-geneve","tier":"A","read_date":"2026-10-23"},"note":"The table prices ONE full day per week, billed in 11 monthly instalments, per the table footnote. Bareme B applies only to people exempt from Swiss income tax on work income. 50 percent discount for the second child, third free."}}},"CH-JU":{"id":"CH-JU","name":"Jura","capital":"Delémont","tax":{"source":{"name":"ESTV tax calculator (Swiss Federal Tax Administration)","url":"https://swisstaxcalculator.estv.admin.ch/","tier":"A","year":2026},"profiles_note":"Gross employment income with the calculator's standard deductions, no church tax. single: one adult aged 35. family: married couple aged 40 and 38, one earner, two children aged 10 and 8. Wealth profiles: family at CHF 250,000 income plus the stated net assets.","communes":[{"commune":"Delémont","bfs_id":6711,"tax_year":2026,"profiles":{"single-100k":{"total_tax_chf":15533,"federal":1701,"cantonal":8299,"communal":5533,"wealth_tax":0,"marginal_rate_pct":29.9},"single-250k":{"total_tax_chf":65035,"federal":15530,"cantonal":29703,"communal":19802,"wealth_tax":0,"marginal_rate_pct":40.7},"single-500k":{"total_tax_chf":157826,"federal":45626,"cantonal":67320,"communal":44880,"wealth_tax":0,"marginal_rate_pct":40.7},"single-1m":{"total_tax_chf":341539,"federal":103949,"cantonal":142554,"communal":95036,"wealth_tax":0,"marginal_rate_pct":39},"family-100k":{"total_tax_chf":6815,"federal":0,"cantonal":4089,"communal":2726,"wealth_tax":0,"marginal_rate_pct":19.7},"family-150k":{"total_tax_chf":17815,"federal":1743,"cantonal":9643,"communal":6429,"wealth_tax":0,"marginal_rate_pct":28.7},"family-250k":{"total_tax_chf":48120,"federal":11380,"cantonal":22044,"communal":14696,"wealth_tax":0,"marginal_rate_pct":35.7},"family-500k":{"total_tax_chf":139186,"federal":41020,"cantonal":58900,"communal":39266,"wealth_tax":0,"marginal_rate_pct":40.1},"family-1m":{"total_tax_chf":323801,"federal":100300,"cantonal":134101,"communal":89400,"wealth_tax":0,"marginal_rate_pct":40.5},"family-250k-wealth-2m":{"total_tax_chf":56910,"federal":11380,"cantonal":22044,"communal":14696,"wealth_tax":8790,"marginal_rate_pct":35.7},"family-250k-wealth-10m":{"total_tax_chf":102510,"federal":11380,"cantonal":22044,"communal":14696,"wealth_tax":54390,"marginal_rate_pct":35.7}}}]},"health":{"source":{"name":"Federal Office of Public Health (BAG), health insurance premium open data","url":"https://opendata.swiss/en/dataset/health-insurance-premiums","tier":"A","year":2027},"profile":"Adult aged 26 or over, accident cover included, standard model, CHF 300 deductible, CHF per month. Lowest = cheapest insurer in the region; median = median across insurers offering the standard model.","regions":[{"premium_region":"0","lowest_chf_month":655.8,"median_chf_month":703.5,"insurers":21}]},"housing":{"rent_chf_per_m2_month":12.3,"interval_95":0.4,"year":2024,"definition":"Average net monthly rent per m2 of rented dwellings, excluding service and heating charges.","source":{"name":"Federal Statistical Office (BFS), structural survey: average rent per m2 by number of rooms and canton","url":"https://opendata.swiss/de/dataset/durchschnittlicher-mietpreis-pro-m2-in-franken-nach-zimmerzahl-und-kan","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36398449/master","tier":"A","year":2024}},"safety":{"burglary_per_1000":{"per_1000_residents":5.4,"year":2025},"violent_offences_per_1000":{"per_1000_residents":6.9,"year":2025},"theft_per_1000":{"per_1000_residents":15.2,"year":2025},"source":{"name":"Federal Statistical Office (BFS), police crime statistics: selected Criminal Code offences by canton","url":"https://opendata.swiss/de/dataset/strafgesetzbuch-auswahl-von-straftaten-nach-kanton3","asset":"https://dam-api.bfs.admin.ch/hub/api/dam/assets/36455969/master","tier":"A","year":2025,"caveat":"BFS: police crime statistics suit comparisons over time better than between places; offences are counted where they happen, so cities and centres show higher frequencies. Section labels are the BFS Italian-language headings."}},"naturalisation":{"residence_commune_years":{"value":{"years":2,"immediately_before_application":true},"text":"Jura asks for domicile of two years in the commune immediately before the application, as a rule; the canton page states the last two years in the same commune.","source":"https://www.jura.ch/fr/Autorites/Administration/DSJP/SPOP/Naturalisations/Naturalisation-ordinaire.html"},"language_oral":{"value":"B1","text":"Oral French at B1 is required.","source":"https://www.jura.ch/fr/Autorites/Administration/DSJP/SPOP/Naturalisations/Naturalisation-ordinaire.html"},"language_written":{"value":"A2","text":"Written French at A2 is required.","source":"https://www.jura.ch/fr/Autorites/Administration/DSJP/SPOP/Naturalisations/Naturalisation-ordinaire.html"},"knowledge_test":{"value":false,"text":"No separate knowledge test is described; the applicant answers a questionnaire in the interview on geography, history, civics and general knowledge of Switzerland and Jura.","source":"https://www.jura.ch/fr/Autorites/Administration/DSJP/SPOP/Naturalisations/Naturalisation-ordinaire.html"},"decision_body":{"value":"Communal assembly (or general council) admits to communal citizenship; the Government confers cantonal citizenship jointly","text":"Communal admission is decided by the communal assembly (or general council where the regulation says so), and the Government confers the communal and cantonal citizenship of a foreign national.","source":"https://rsju.jura.ch/fr/viewdocument.html?idn=20008&id=34143&download=1"},"fees_cantonal":{"value":{"under_25":"200 per person","over_25":"500 to 1000 per dossier"},"text":"The canton page lists CHF 200 per person under 25 and CHF 500 to 1,000 per dossier above that age.","source":"https://www.jura.ch/fr/Autorites/Administration/DSJP/SPOP/Naturalisations/Naturalisation-ordinaire.html"}},"official":{"inheritance_tax_children":{"value":"exempt","unit":"status","text":"Jura exempts descendants from inheritance and gift tax.","basis":"Art. 10 LISD JU","source":{"name":"Republique et Canton du Jura, Successions et donations","url":"https://www.jura.ch/DFI/CTR/Impots-speciaux/Successions-et-donations/Successions-et-donations.html","tier":"A","read_date":"2026-10-23"},"note":"ESTV 2025 edition shows the same exemption and the 7 to 35 percent scale for others. A 2016 revision reported in search results would tax direct heirs domiciled abroad where no treaty applies; the final text was not read."},"inheritance_tax_spouse":{"value":"exempt","unit":"status","text":"Jura exempts the spouse and registered partner from inheritance and gift tax.","basis":"Art. 10 LISD JU","source":{"name":"Republique et Canton du Jura, Successions et donations","url":"https://www.jura.ch/DFI/CTR/Impots-speciaux/Successions-et-donations/Successions-et-donations.html","tier":"A","read_date":"2026-10-23"}},"gift_tax":{"value":"exempt","unit":"status","text":"The Jura exemption for spouse and descendants applies to gifts as well as inheritance.","basis":"Art. 10 LISD JU","source":{"name":"ESTV, Steuermaeppchen for tax period 2025, inheritance and gift taxes (DE/FR)","url":"https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Re-read in the 2025 edition: unchanged (spouse and descendants exempt for acquired assets)."},"lump_sum_available":{"value":"yes","unit":"flag","text":"Jura applies expenditure-based taxation in place of income tax.","basis":"Art. 54 LI JU","source":{"name":"ESTV, cantonal sheet Jura (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ju-fr.pdf","tier":"A","read_date":"2026-10-23"}},"lump_sum_minimum_base_chf":{"value":200000,"unit":"CHF","text":"The Jura minimum base for expenditure-based tax is CHF 200,000, or higher if seven times rent or three times board price is greater.","basis":"Art. 3 OID JU","source":{"name":"ESTV, cantonal sheet Jura (February 2026 edition)","url":"https://www.estv2.admin.ch/stp/kb/ju-fr.pdf","tier":"A","read_date":"2026-10-23"},"note":"Stated explicitly in the Feb 2026 ESTV sheet (Art. 3 OID). Wealth is taxed on at least eight times the income base."},"bilingual_public_schooling":{"value":"bilingual French-German gymnasial maturity in total immersion, run jointly with Basel-Landschaft: first two years at Laufen, last two at Lycee cantonal de Porrentruy","unit":"programme","text":"Jura offers an intercantonal French-German bilingual maturity with Basel-Landschaft, with two years at Laufen and two at Porrentruy.","basis":"Convention RSJU 412.94; Government reply to written question 3204","source":{"name":"Republique et Canton du Jura, Reponse du Gouvernement a la question ecrite 3204","url":"https://www.jura.ch//Htdocs/Files/v/873a7e70e083213979122c9a23090bb41cb204bcebb38ea97c6a8f0d8cf22069.pdf/QE_3204---Reponse-du-Gouvernement.pdf","tier":"A","read_date":"2026-10-23"},"note":"Undated document; the programme has run since August 2012 per the same text. A French-English track at Collège Saint-Charles appeared only in a search snippet."},"family_allowance_child_chf":{"value":{"child":275,"training":325},"unit":"CHF per month","text":"Jura child allowance is CHF 275 per month and training allowance CHF 325 per month in 2026.","basis":"FamZG; cantonal law JU","source":{"name":"BSV, Arten und Ansaetze der Familienzulagen 2026","url":"https://www.bsv.admin.ch/dam/fr/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf","tier":"A","read_date":"2026-10-23"}}}}},"corridors":[{"id":"geneve-to-baar","from":{"commune":"Genève","unit":"CH-GE"},"to":{"commune":"Baar","unit":"CH-ZG"},"tax_by_profile":{"single-100k":{"from_chf":15484,"to_chf":5197,"difference_chf":-10287},"single-250k":{"from_chf":65275,"to_chf":32951,"difference_chf":-32324},"single-500k":{"from_chf":162071,"to_chf":85944,"difference_chf":-76127},"single-1m":{"from_chf":363656,"to_chf":190061,"difference_chf":-173595},"family-100k":{"from_chf":1570,"to_chf":0,"difference_chf":-1570},"family-150k":{"from_chf":12177,"to_chf":2884,"difference_chf":-9293},"family-250k":{"from_chf":43535,"to_chf":18258,"difference_chf":-25277},"family-500k":{"from_chf":133321,"to_chf":72369,"difference_chf":-60952},"family-1m":{"from_chf":325185,"to_chf":177442,"difference_chf":-147743},"family-250k-wealth-2m":{"from_chf":54034,"to_chf":20407,"difference_chf":-33627},"family-250k-wealth-10m":{"from_chf":122274,"to_chf":37479,"difference_chf":-84795}},"health_median_premium_chf_month":{"from":771,"to":443.8,"difference":-327.2,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.1,"to":21.5,"level":"canton average","year":2024}},{"id":"geneve-to-zug","from":{"commune":"Genève","unit":"CH-GE"},"to":{"commune":"Zug","unit":"CH-ZG"},"tax_by_profile":{"single-100k":{"from_chf":15484,"to_chf":5321,"difference_chf":-10163},"single-250k":{"from_chf":65275,"to_chf":33572,"difference_chf":-31703},"single-500k":{"from_chf":162071,"to_chf":87380,"difference_chf":-74691},"single-1m":{"from_chf":363656,"to_chf":193127,"difference_chf":-170529},"family-100k":{"from_chf":1570,"to_chf":0,"difference_chf":-1570},"family-150k":{"from_chf":12177,"to_chf":2925,"difference_chf":-9252},"family-250k":{"from_chf":43535,"to_chf":18503,"difference_chf":-25032},"family-500k":{"from_chf":133321,"to_chf":73485,"difference_chf":-59836},"family-1m":{"from_chf":325185,"to_chf":180189,"difference_chf":-144996},"family-250k-wealth-2m":{"from_chf":54034,"to_chf":20728,"difference_chf":-33306},"family-250k-wealth-10m":{"from_chf":122274,"to_chf":38408,"difference_chf":-83866}},"health_median_premium_chf_month":{"from":771,"to":443.8,"difference":-327.2,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.1,"to":21.5,"level":"canton average","year":2024}},{"id":"zurich-to-zug","from":{"commune":"Zürich","unit":"CH-ZH"},"to":{"commune":"Zug","unit":"CH-ZG"},"tax_by_profile":{"single-100k":{"from_chf":11848,"to_chf":5321,"difference_chf":-6527},"single-250k":{"from_chf":56015,"to_chf":33572,"difference_chf":-22443},"single-500k":{"from_chf":148516,"to_chf":87380,"difference_chf":-61136},"single-1m":{"from_chf":333698,"to_chf":193127,"difference_chf":-140571},"family-100k":{"from_chf":4177,"to_chf":0,"difference_chf":-4177},"family-150k":{"from_chf":12506,"to_chf":2925,"difference_chf":-9581},"family-250k":{"from_chf":39534,"to_chf":18503,"difference_chf":-21031},"family-500k":{"from_chf":125752,"to_chf":73485,"difference_chf":-52267},"family-1m":{"from_chf":311891,"to_chf":180189,"difference_chf":-131702},"family-250k-wealth-2m":{"from_chf":45077,"to_chf":20728,"difference_chf":-24349},"family-250k-wealth-10m":{"from_chf":94507,"to_chf":38408,"difference_chf":-56099}},"health_median_premium_chf_month":{"from":570,"to":443.8,"difference":-126.2,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.3,"to":21.5,"level":"canton average","year":2024}},{"id":"zurich-to-wollerau","from":{"commune":"Zürich","unit":"CH-ZH"},"to":{"commune":"Wollerau","unit":"CH-SZ"},"tax_by_profile":{"single-100k":{"from_chf":11848,"to_chf":5617,"difference_chf":-6231},"single-250k":{"from_chf":56015,"to_chf":28681,"difference_chf":-27334},"single-500k":{"from_chf":148516,"to_chf":79979,"difference_chf":-68537},"single-1m":{"from_chf":333698,"to_chf":174034,"difference_chf":-159664},"family-100k":{"from_chf":4177,"to_chf":873,"difference_chf":-3304},"family-150k":{"from_chf":12506,"to_chf":5810,"difference_chf":-6696},"family-250k":{"from_chf":39534,"to_chf":21521,"difference_chf":-18013},"family-500k":{"from_chf":125752,"to_chf":66634,"difference_chf":-59118},"family-1m":{"from_chf":311891,"to_chf":168081,"difference_chf":-143810},"family-250k-wealth-2m":{"from_chf":45077,"to_chf":23285,"difference_chf":-21792},"family-250k-wealth-10m":{"from_chf":94507,"to_chf":31637,"difference_chf":-62870}},"health_median_premium_chf_month":{"from":570,"to":545,"difference":-25,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.3,"to":18.2,"level":"canton average","year":2024}},{"id":"lausanne-to-wollerau","from":{"commune":"Lausanne","unit":"CH-VD"},"to":{"commune":"Wollerau","unit":"CH-SZ"},"tax_by_profile":{"single-100k":{"from_chf":16721,"to_chf":5617,"difference_chf":-11104},"single-250k":{"from_chf":69897,"to_chf":28681,"difference_chf":-41216},"single-500k":{"from_chf":178425,"to_chf":79979,"difference_chf":-98446},"single-1m":{"from_chf":374303,"to_chf":174034,"difference_chf":-200269},"family-100k":{"from_chf":6491,"to_chf":873,"difference_chf":-5618},"family-150k":{"from_chf":18325,"to_chf":5810,"difference_chf":-12515},"family-250k":{"from_chf":48323,"to_chf":21521,"difference_chf":-26802},"family-500k":{"from_chf":148157,"to_chf":66634,"difference_chf":-81523},"family-1m":{"from_chf":367836,"to_chf":168081,"difference_chf":-199755},"family-250k-wealth-2m":{"from_chf":62630,"to_chf":23285,"difference_chf":-39345},"family-250k-wealth-10m":{"from_chf":125955,"to_chf":31637,"difference_chf":-94318}},"health_median_premium_chf_month":{"from":677.6,"to":545,"difference":-132.6,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":19.1,"to":18.2,"level":"canton average","year":2024}},{"id":"basel-to-liestal","from":{"commune":"Basel","unit":"CH-BS"},"to":{"commune":"Liestal","unit":"CH-BL"},"tax_by_profile":{"single-100k":{"from_chf":14659,"to_chf":16719,"difference_chf":2060},"single-250k":{"from_chf":57068,"to_chf":69818,"difference_chf":12750},"single-500k":{"from_chf":149470,"to_chf":169077,"difference_chf":19607},"single-1m":{"from_chf":336613,"to_chf":371228,"difference_chf":34615},"family-100k":{"from_chf":4410,"to_chf":5567,"difference_chf":1157},"family-150k":{"from_chf":15583,"to_chf":17695,"difference_chf":2112},"family-250k":{"from_chf":44372,"to_chf":51630,"difference_chf":7258},"family-500k":{"from_chf":121892,"to_chf":147674,"difference_chf":25782},"family-1m":{"from_chf":305030,"to_chf":345302,"difference_chf":40272},"family-250k-wealth-2m":{"from_chf":56270,"to_chf":60863,"difference_chf":4593},"family-250k-wealth-10m":{"from_chf":119470,"to_chf":104423,"difference_chf":-15047}},"health_median_premium_chf_month":{"from":734.1,"to":656.4,"difference":-77.7,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":19.7,"to":18.2,"level":"canton average","year":2024}},{"id":"geneve-to-nyon","from":{"commune":"Genève","unit":"CH-GE"},"to":{"commune":"Nyon","unit":"CH-VD"},"tax_by_profile":{"single-100k":{"from_chf":15484,"to_chf":15556,"difference_chf":72},"single-250k":{"from_chf":65275,"to_chf":65683,"difference_chf":408},"single-500k":{"from_chf":162071,"to_chf":168131,"difference_chf":6060},"single-1m":{"from_chf":363656,"to_chf":373646,"difference_chf":9990},"family-100k":{"from_chf":1570,"to_chf":5988,"difference_chf":4418},"family-150k":{"from_chf":12177,"to_chf":17040,"difference_chf":4863},"family-250k":{"from_chf":43535,"to_chf":45460,"difference_chf":1925},"family-500k":{"from_chf":133321,"to_chf":139851,"difference_chf":6530},"family-1m":{"from_chf":325185,"to_chf":347097,"difference_chf":21912},"family-250k-wealth-2m":{"from_chf":54034,"to_chf":58695,"difference_chf":4661},"family-250k-wealth-10m":{"from_chf":122274,"to_chf":117274,"difference_chf":-5000}},"health_median_premium_chf_month":{"from":771,"to":677.6,"difference":-93.4,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.1,"to":19.1,"level":"canton average","year":2024}},{"id":"lugano-to-zug","from":{"commune":"Lugano","unit":"CH-TI"},"to":{"commune":"Zug","unit":"CH-ZG"},"tax_by_profile":{"single-100k":{"from_chf":13373,"to_chf":5321,"difference_chf":-8052},"single-250k":{"from_chf":58184,"to_chf":33572,"difference_chf":-24612},"single-500k":{"from_chf":144720,"to_chf":87380,"difference_chf":-57340},"single-1m":{"from_chf":316040,"to_chf":193127,"difference_chf":-122913},"family-100k":{"from_chf":2677,"to_chf":0,"difference_chf":-2677},"family-150k":{"from_chf":12543,"to_chf":2925,"difference_chf":-9618},"family-250k":{"from_chf":42675,"to_chf":18503,"difference_chf":-24172},"family-500k":{"from_chf":130346,"to_chf":73485,"difference_chf":-56861},"family-1m":{"from_chf":306599,"to_chf":180189,"difference_chf":-126410},"family-250k-wealth-2m":{"from_chf":50994,"to_chf":20728,"difference_chf":-30266},"family-250k-wealth-10m":{"from_chf":86394,"to_chf":38408,"difference_chf":-47986}},"health_median_premium_chf_month":{"from":711.2,"to":443.8,"difference":-267.4,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":14.6,"to":21.5,"level":"canton average","year":2024}},{"id":"bern-to-fribourg","from":{"commune":"Bern","unit":"CH-BE"},"to":{"commune":"Fribourg","unit":"CH-FR"},"tax_by_profile":{"single-100k":{"from_chf":16366,"to_chf":16432,"difference_chf":66},"single-250k":{"from_chf":65526,"to_chf":67113,"difference_chf":1587},"single-500k":{"from_chf":160885,"to_chf":151382,"difference_chf":-9503},"single-1m":{"from_chf":352892,"to_chf":318051,"difference_chf":-34841},"family-100k":{"from_chf":7977,"to_chf":6127,"difference_chf":-1850},"family-150k":{"from_chf":18314,"to_chf":17086,"difference_chf":-1228},"family-250k":{"from_chf":50237,"to_chf":48355,"difference_chf":-1882},"family-500k":{"from_chf":142977,"to_chf":141762,"difference_chf":-1215},"family-1m":{"from_chf":335766,"to_chf":309388,"difference_chf":-26378},"family-250k-wealth-2m":{"from_chf":59654,"to_chf":58795,"difference_chf":-859},"family-250k-wealth-10m":{"from_chf":106369,"to_chf":100555,"difference_chf":-5814}},"health_median_premium_chf_month":{"from":596.7,"to":587.2,"difference":-9.5,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":16.1,"to":15.8,"level":"canton average","year":2024}},{"id":"zug-to-wollerau","from":{"commune":"Zug","unit":"CH-ZG"},"to":{"commune":"Wollerau","unit":"CH-SZ"},"tax_by_profile":{"single-100k":{"from_chf":5321,"to_chf":5617,"difference_chf":296},"single-250k":{"from_chf":33572,"to_chf":28681,"difference_chf":-4891},"single-500k":{"from_chf":87380,"to_chf":79979,"difference_chf":-7401},"single-1m":{"from_chf":193127,"to_chf":174034,"difference_chf":-19093},"family-100k":{"from_chf":0,"to_chf":873,"difference_chf":873},"family-150k":{"from_chf":2925,"to_chf":5810,"difference_chf":2885},"family-250k":{"from_chf":18503,"to_chf":21521,"difference_chf":3018},"family-500k":{"from_chf":73485,"to_chf":66634,"difference_chf":-6851},"family-1m":{"from_chf":180189,"to_chf":168081,"difference_chf":-12108},"family-250k-wealth-2m":{"from_chf":20728,"to_chf":23285,"difference_chf":2557},"family-250k-wealth-10m":{"from_chf":38408,"to_chf":31637,"difference_chf":-6771}},"health_median_premium_chf_month":{"from":443.8,"to":545,"difference":101.2,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.5,"to":18.2,"level":"canton average","year":2024}},{"id":"luzern-to-zug","from":{"commune":"Luzern","unit":"CH-LU"},"to":{"commune":"Zug","unit":"CH-ZG"},"tax_by_profile":{"single-100k":{"from_chf":11535,"to_chf":5321,"difference_chf":-6214},"single-250k":{"from_chf":46352,"to_chf":33572,"difference_chf":-12780},"single-500k":{"from_chf":114798,"to_chf":87380,"difference_chf":-27418},"single-1m":{"from_chf":249819,"to_chf":193127,"difference_chf":-56692},"family-100k":{"from_chf":4450,"to_chf":0,"difference_chf":-4450},"family-150k":{"from_chf":11949,"to_chf":2925,"difference_chf":-9024},"family-250k":{"from_chf":35944,"to_chf":18503,"difference_chf":-17441},"family-500k":{"from_chf":103934,"to_chf":73485,"difference_chf":-30449},"family-1m":{"from_chf":239912,"to_chf":180189,"difference_chf":-59723},"family-250k-wealth-2m":{"from_chf":39968,"to_chf":20728,"difference_chf":-19240},"family-250k-wealth-10m":{"from_chf":57368,"to_chf":38408,"difference_chf":-18960}},"health_median_premium_chf_month":{"from":536,"to":443.8,"difference":-92.2,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":17,"to":21.5,"level":"canton average","year":2024}},{"id":"geneve-to-sion","from":{"commune":"Genève","unit":"CH-GE"},"to":{"commune":"Sion","unit":"CH-VS"},"tax_by_profile":{"single-100k":{"from_chf":15484,"to_chf":14257,"difference_chf":-1227},"single-250k":{"from_chf":65275,"to_chf":67007,"difference_chf":1732},"single-500k":{"from_chf":162071,"to_chf":157125,"difference_chf":-4946},"single-1m":{"from_chf":363656,"to_chf":329448,"difference_chf":-34208},"family-100k":{"from_chf":1570,"to_chf":3273,"difference_chf":1703},"family-150k":{"from_chf":12177,"to_chf":11483,"difference_chf":-694},"family-250k":{"from_chf":43535,"to_chf":44700,"difference_chf":1165},"family-500k":{"from_chf":133321,"to_chf":134569,"difference_chf":1248},"family-1m":{"from_chf":325185,"to_chf":307849,"difference_chf":-17336},"family-250k-wealth-2m":{"from_chf":54034,"to_chf":56733,"difference_chf":2699},"family-250k-wealth-10m":{"from_chf":122274,"to_chf":107133,"difference_chf":-15141}},"health_median_premium_chf_month":{"from":771,"to":537.1,"difference":-233.9,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.1,"to":15.2,"level":"canton average","year":2024}},{"id":"zurich-to-aarau","from":{"commune":"Zürich","unit":"CH-ZH"},"to":{"commune":"Aarau","unit":"CH-AG"},"tax_by_profile":{"single-100k":{"from_chf":11848,"to_chf":12312,"difference_chf":464},"single-250k":{"from_chf":56015,"to_chf":53112,"difference_chf":-2903},"single-500k":{"from_chf":148516,"to_chf":131775,"difference_chf":-16741},"single-1m":{"from_chf":333698,"to_chf":289917,"difference_chf":-43781},"family-100k":{"from_chf":4177,"to_chf":3793,"difference_chf":-384},"family-150k":{"from_chf":12506,"to_chf":11933,"difference_chf":-573},"family-250k":{"from_chf":39534,"to_chf":38143,"difference_chf":-1391},"family-500k":{"from_chf":125752,"to_chf":113612,"difference_chf":-12140},"family-1m":{"from_chf":311891,"to_chf":269906,"difference_chf":-41985},"family-250k-wealth-2m":{"from_chf":45077,"to_chf":43134,"difference_chf":-1943},"family-250k-wealth-10m":{"from_chf":94507,"to_chf":68606,"difference_chf":-25901}},"health_median_premium_chf_month":{"from":570,"to":599.2,"difference":29.2,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.3,"to":16.7,"level":"canton average","year":2024}},{"id":"zurich-to-kusnacht","from":{"commune":"Zürich","unit":"CH-ZH"},"to":{"commune":"Küsnacht","unit":"CH-ZH"},"tax_by_profile":{"single-100k":{"from_chf":11848,"to_chf":9672,"difference_chf":-2176},"single-250k":{"from_chf":56015,"to_chf":47318,"difference_chf":-8697},"single-500k":{"from_chf":148516,"to_chf":126405,"difference_chf":-22111},"single-1m":{"from_chf":333698,"to_chf":284318,"difference_chf":-49380},"family-100k":{"from_chf":4177,"to_chf":3289,"difference_chf":-888},"family-150k":{"from_chf":12506,"to_chf":10203,"difference_chf":-2303},"family-250k":{"from_chf":39534,"to_chf":33493,"difference_chf":-6041},"family-500k":{"from_chf":125752,"to_chf":107549,"difference_chf":-18203},"family-1m":{"from_chf":311891,"to_chf":266419,"difference_chf":-45472},"family-250k-wealth-2m":{"from_chf":45077,"to_chf":37845,"difference_chf":-7232},"family-250k-wealth-10m":{"from_chf":94507,"to_chf":76650,"difference_chf":-17857}},"health_median_premium_chf_month":{"from":570,"to":570,"difference":0,"note":"Lowest premium-region median in each canton, adult standard profile."},"rent_chf_per_m2_month":{"from":21.3,"to":21.3,"level":"canton average","year":2024}}],"withheld":[{"field":"units.CH-ZH.lump_sum_minimum_base_chf","note":"not read: not applicable, regime abolished"},{"field":"units.CH-BE.bilingual_public_schooling","note":"not read: no Bern page read"},{"field":"units.CH-LU.bilingual_public_schooling","note":"not read: no Lucerne page read"},{"field":"units.CH-LU.international_schools","note":"not read: no Lucerne-canton school page read (ISZL campuses named on its page are Baar and Huenenberg, both Zug)"},{"field":"units.CH-UR.wealth_tax_note","note":"not read: no Uri wealth tax tariff text read"},{"field":"units.CH-UR.bilingual_public_schooling","note":"not read: no Uri page read"},{"field":"units.CH-UR.international_schools","note":"not read: none found"},{"field":"units.CH-SZ.bilingual_public_schooling","note":"not read: no Schwyz page read"},{"field":"units.CH-SZ.international_schools","note":"not read: none read"},{"field":"units.CH-SZ.childcare_fee_scale.wollerau","note":"not read: page lists no income limit or tariff, only the application route via kiBon"},{"field":"units.CH-OW.wealth_tax_note","note":"not read: no Obwalden wealth tax tariff text read"},{"field":"units.CH-OW.bilingual_public_schooling","note":"not read: no Obwalden page read"},{"field":"units.CH-OW.international_schools","note":"not read: none read"},{"field":"units.CH-NW.lump_sum_minimum_base_chf","note":"not read: the law says the minimum amount is set by the Regierungsrat; the figure was not on a page read"},{"field":"units.CH-NW.bilingual_public_schooling","note":"not read: no Nidwalden page read"},{"field":"units.CH-NW.international_schools","note":"not read: none read"},{"field":"units.CH-GL.lump_sum_available","note":"not read: no Glarus primary text could be read"},{"field":"units.CH-GL.lump_sum_minimum_base_chf","note":"not read: no Glarus primary text could be read"},{"field":"units.CH-GL.bilingual_public_schooling","note":"not read: no Glarus page read"},{"field":"units.CH-GL.international_schools","note":"not read: none read"},{"field":"units.CH-ZG.lump_sum_minimum_base_chf","note":"not read: current minimum base not found in a primary text"},{"field":"units.CH-FR.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-FR.international_schools","note":"not read: IBO (403) and SGIS lists could not be opened; no school's own accreditation page read for this canton"},{"field":"units.CH-SO.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-SO.international_schools","note":"not read: IBO (403) and SGIS lists could not be opened; no school's own accreditation page read for this canton"},{"field":"units.CH-BS.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-BS.bilingual_public_schooling","note":"not read: no official bs.ch page on a current public bilingual Matura found; private SIS Basel Bilingual College listed under international schools"},{"field":"units.CH-BL.lump_sum_minimum_base_chf","note":"not stated: the ESTV table gives only the control calculation under Art. 6(6) StHG"},{"field":"units.CH-BL.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-BL.bilingual_public_schooling","note":"not read: bl.ch press release on the Laufental-Thierstein/Porrentruy German-French bilingual Matura returned 403"},{"field":"units.CH-SH.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-AR.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-AR.international_schools","note":"not read: IBO (403) and SGIS lists could not be opened; no school's own accreditation page read for this canton"},{"field":"units.CH-AI.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-AI.bilingual_public_schooling","note":"not read: Appenzell Innerrhoden has no cantonal Matura school on any page read"},{"field":"units.CH-AI.international_schools","note":"not read: IBO (403) and SGIS lists could not be opened; no school's own accreditation page read for this canton"},{"field":"units.CH-SG.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-SG.international_schools","note":"not read: IBO (403) and SGIS lists could not be opened; no school's own accreditation page read for this canton"},{"field":"units.CH-GR.wealth_tax_note","note":"not read: no official cantonal tariff page or ESTV wealth-tax brochure could be opened within budget (ESTV brochure URLs tried returned 404)"},{"field":"units.CH-AG.wealth_tax_note","note":"not read reliably: the sheet's table prints duplicated rows for the first CHF 107,000 so the bands are uncertain"},{"field":"units.CH-TG.international_schools","note":"not read: the SGIS list gives names without locations and no Thurgau school was identified; absence not proven"},{"field":"units.CH-TI.inheritance_tax_children","note":"not read reliably: the 2025 ESTV edition (https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf) no longer lists an exemption for spouse or descendants in Ticino (only the first CHF 10,000 per beneficiary per donor), whereas the 2021 edition did. The two editions conflict; the cantonal calculator places spouse and descendants in the lowest kinship grade (grado 0) without stating the rate. Needs the current Legge tributaria text."},{"field":"units.CH-TI.inheritance_tax_spouse","note":"not read reliably: the 2025 ESTV edition (https://www.estv2.admin.ch/stp/sm/erbschafts-schenkungssteuer-de-fr.pdf) no longer lists an exemption for spouse or descendants in Ticino (only the first CHF 10,000 per beneficiary per donor), whereas the 2021 edition did. The two editions conflict; the cantonal calculator places spouse and descendants in the lowest kinship grade (grado 0) without stating the rate. Needs the current Legge tributaria text."},{"field":"units.CH-TI.gift_tax","note":"not read: the ESTV text lists the exemption for the heir's share only, and the cantonal calculator page places spouse and descendants in the lowest kinship grade (grado 0) without stating the rate; first CHF 10,000 net per beneficiary per year is exempt; the 2025 ESTV edition likewise lists no exemption beyond CHF 10,000 per beneficiary per donor"},{"field":"units.CH-VD.childcare_fee_scale.lausanne","note":"not read: the tariff grid (bareme CVE) is not on a page I could open; the rules PDF states only that the minimum tariff applies to a determining income up to CHF 3,000 and the maximum tariff applies above the grid, to households not declaring income, and in emergency placements"},{"field":"units.CH-NE.international_schools","note":"not read reliably: school's own site returned 403, location and IB status not read; only the SGIS list name"},{"field":"units.CH-GE.wealth_tax_note","note":"not read reliably: tariff tables were images in the PDF read at modest resolution; re-verify"},{"field":"units.CH-JU.wealth_tax_note","note":"not read unambiguously: the sheet prints unit rates of 0.50 to 1.20 labelled with a percent sign and no tax amounts to check the unit; wealth is taxable from CHF 58,000 (unchanged for 2026)"},{"field":"units.CH-JU.international_schools","note":"not read: no Jura school identified on the SGIS list; absence not proven"}],"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS-certified team)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-10-23T12:09:17.510Z"}