2 – Residence in Switzerland

Residence Permits in Switzerlandhttps://www.ch.ch/en/renewal-overview-swiss-residence-permit/

Emigration from the UK

https://www.gov.uk/browse/abroad/living-abroad

Buying and Leasing Real Property in Switzerland

https://www.ch.ch/en/checklist-homeownership/

Transfer of Personal and Household Effects

https://www.ch.ch/en/moving-switzerland/

Liability to Tax on Income Arising in the UK

http://www.hmrc.gov.uk/cnr/rdr1.pdf

What Constitutes “Residence”?

http://search2.hmrc.gov.uk/kb5/hmrc/forms/view.page?record=UKkNvDQp7sI&formId=3717

Relief from Double Taxation

http://www.hmrc.gov.uk/taxtreaties/in-force/s.htm

Annuities and Exemption from Income Tax

http://www.hmrc.gov.uk/international/tax-incomegains.htm

British-Swiss Double Taxation Convention

http://www.eda.admin.ch/eda/en/home/reps/eur/vgbr/ukemlo/ecofin/tax_.html

Overseas Voters – Representation of the People Act 2000

https://www.gov.uk/voting-when-abroad
https://www.gov.uk/register-to-vote

1981 British Nationality Act

The British Nationality Act of 1981, which came into force on 1 January, 1983, introduced important changes in British nationality law which may affect your own, or your children’s or your spouse’s or your grandchildren’s British citizenship rights.
In general terms children born outside the UK of a British parent who was also born outside the UK may be registered for British Citizenship if the parent has resided in the UK for at least 3 years before the child was born and that application is made before the  child is one year old. However, there is currently a proposed new version of this legislation in the pipeline which would allow the application to be made while the child is a minor.

Foreign spouses
The foreign-born wife or husband of a British citizen does not have an automatic entitlement to acquire his/her spouse’s British citizenship, whether resident in the United Kingdom or overseas. A wife or husband may apply for naturalisation as a British citizen only after completing a continuous period of three years’ legal residence in the UK. This three-year period may begin with the applicant’s admission to the United Kingdom as a spouse, but on the date of application his or her residence in the United Kingdom must not be subject to any time limit, i.e. he/she must have permission from the Home Office to remain in the United Kingdom indefinitely. Periods of previous residence in the UK do not count towards this requirement, and an applicant must be eighteen or over.
Spouses of British citizens who are resident abroad are therefore only eligible for British citizenship at such time as they move to the UK and are able to fulfil the three years’ residence requirement leading to naturalisation.