-own and live in a home designated as primary only for 5 years
-move to new canton as renter
-unable to sell prior home
While the prior home is unsold, does it not then effectively become a 2nd home?
Or are you not-permitted to move to the new canton, (pay taxes there etc), until you find a buyer?
Thank in advance
fj
The limitation is there for a reason (stopping wealthy foreigners from investing in property then renting it out)....
if you need to move temporarily to work elsewhere you would then need to keep your home as your primary residence - that means you continue to pay taxes in the place of your primary residence.
If you are non-Eu you need permission to move cantons anyway, so you could take a room/small rental during the week for your job but you would need to stay registered with your primary address...
An EU-B or any C permitholder has essentially the same rights to property ownership as a Swiss citizen. A non-EU B, on the other hand, has limited property purchase and ownership rights. For more information, please see this ch.ch link (English):
https://www.ch.ch/en/foreign-nationa…sing-property/
Added:
Taxation: the taxpayer is taxed where his “center of life” (Lebensmittelpunkt) is. If the taxpayer owns property in another canton, he should prepare a Steuerausscheidung (tax division) as part of this tax filing so that the property is excluded from taxation by the “center of life” canton. It should be sufficient if the taxpayer then sends a copy of the tax declaration to the tax office of the canton where the property is located (and it should not be necessary to prepare a second tax return).
Thanks SP
Even for Swiss.
Tom