globaltaxnews.ey.comSign up for tax alert emailsPrintDownload

25 November 2025

Switzerland to retain work permit quotas for EEA, UK and third-country nationals in 2026

On 19 November 2025, the Federal Council announced that the annual quotas for nationals of the UK and European Economic Area (EEA) Member States and countries outside the EEA ("third-country nationals"), who seek to obtain short-term and long-term work permits (i.e., L and B permits) in 2026 will remain the same as those for 2025. EEA nationals and third-country nationals who are assigned to work in Switzerland are required to apply for work authorization and are subject to annual quotas. Third-country nationals who seek to work in Switzerland on a local contract also require work authorization, are subject to annual quotas, and must be highly skilled or qualified professionals who possess skills that are not easily found in the Swiss labor market. UK nationals are subject to the same requirements as third-country nationals but are subject to different quotas.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

* * * * * * * * * *
Attachment

Full text of Tax Alert

Document ID: 2025-2364

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2025, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more