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Latvia Residence by Investment compared with Switzerland Lump Sum Taxation

These two routes appeal to very different budgets. Latvia offers a lower cost EU residence by investment, while Switzerland offers residence built around an agreed annual tax for people with substantial means.

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Reference
Official authorityLatvia Residence by Investment: Office of Citizenship and Migration Affairs. Switzerland lump sum taxation: the cantonal tax authority of the chosen canton, within the federal framework overseen by the Federal Department of Finance.
ProgrammeLatvia Residence by Investment and Switzerland Lump Sum Taxation
Information current as ofJune 2026
Official source →

Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.

Written by Morten Andersen and reviewed by Fredrik Filipsson of the Passports for Kings editorial team. Last reviewed 19 May 2026.

At a glance

Latvia grants a renewable residence permit through the Office of Citizenship and Migration Affairs once a qualifying investment is placed. Switzerland grants a residence permit linked to lump sum taxation, an arrangement agreed with a cantonal tax authority that taxes living expenses rather than worldwide income. The table sets the headline terms side by side, current as of June 2026.

Cost

Latvia accepts several routes, including roughly 250,000 EUR in property held for at least five years, or a smaller investment into a Latvian company together with a state budget payment. Switzerland does not ask for a set investment, but for 2025 the federal minimum taxable base was indexed to 434,700 Swiss francs, and cantonal minimums commonly run from about 400,000 to 1 million Swiss francs in agreed annual taxable base. Confirm all current figures with the official authority, since cantons set their own terms.

Timeline

Latvia is often cited as one of the quicker EU routes, with processing measured in a few months. A Swiss arrangement depends on negotiating terms with the chosen canton and securing the permit, so timing varies by canton and personal circumstances. Confirm with the official authority.

Passport reach

Latvia is an EU and Schengen state, so its residence supports travel across the Schengen area, and citizenship would be a separate naturalisation track. Switzerland is not in the EU but is part of the Schengen area, so a Swiss permit supports Schengen travel without giving EU free movement. Neither route gives a passport on its own.

Who each suits

Latvia tends to suit people who want an affordable EU foothold and accept a renewable permit with periodic checks. Switzerland tends to suit people with substantial wealth who do not intend to work locally and want to base their tax on an agreed annual figure. A key Swiss condition is that the holder may not take paid employment in Switzerland. Take licensed tax advice before choosing.

ItemLatvia Residence by InvestmentSwitzerland Lump Sum Taxation
OutcomeRenewable temporary residence permitResidence permit linked to agreed annual tax
Lead requirementAbout 250,000 EUR in property held five yearsAgreed annual taxable base, no set investment
Indicative figuresCompany route plus a state budget payment is also offeredFederal minimum taxable base 434,700 Swiss francs for 2025, cantonal minimums about 400,000 to 1 million Swiss francs
EU and Schengen accessEU and Schengen stateSchengen state, outside the EU
Official authorityOffice of Citizenship and Migration AffairsCantonal tax authority within the federal framework
Status as of June 2026OpenOpen

Figures are indicative and current as of June 2026. Latvia Residence by Investment: Office of Citizenship and Migration Affairs. Switzerland lump sum taxation: the cantonal tax authority of the chosen canton, within the federal framework overseen by the Federal Department of Finance. publishes the binding detail. Verify before you act.

Common questions

Is the Swiss lump sum available everywhere in Switzerland?

No. Several cantons, among them Zurich and both Basel cantons, have abolished it, while others such as Vaud, Valais, Geneva, Ticino, Zug and Schwyz still offer it on their own terms. Confirm with the official authority.

Can I work in Switzerland under the lump sum arrangement?

No. A core condition is that the holder does not take paid employment in Switzerland, though managing foreign assets is generally allowed. Confirm the current rule with the official authority.

Does Latvia or Switzerland give an EU passport?

Neither route gives a passport. Latvia citizenship is a separate naturalisation track, and Switzerland is not an EU member at all. Confirm naturalisation rules with the official authority.

Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.

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