This page logs specific, dated regulatory developments already covered in this platform's guides for the Indian/NRI community in Switzerland, each linked to the full guide for detail.
This page is a dated log of specific regulatory developments already reflected in this platform's guides for Switzerland, not a real-time news feed. Each item links to the full guide covering it.
India-Side and Switzerland-Side Developments Affecting NRIs in Switzerland
- Switzerland suspends unilateral MFN dividend rate cut (effective 1 January 2025)
Switzerland's Federal Department of Finance announced on 11 December 2024 that it was suspending its unilateral Most-Favoured-Nation reduction on dividend withholding, reverting the rate for Indian residents from 5% back to the treaty's standard 10% effective 1 January 2025, following the Indian Supreme Court's 2023 Nestle SA ruling; the lower 5% rate remains honoured for tax years 2018-2024.
Tax for NRIs
- Swiss forced-heirship reform took effect (1 January 2023)
Switzerland's Civil Code reform reduced descendants' compulsory share from three-quarters to one-half of their statutory entitlement and abolished parents' compulsory share entirely, giving testators more freely disposable estate.
Inheritance for NRIs
- Citizenship (Amendment) Rules, 2026 (2026)
India notified amended Citizenship Rules that moved OCI applications fully online, introduced an e-OCI option, and clarified that a minor cannot hold both an Indian passport and a foreign passport at the same time.
Immigration for NRIs
- FEMA repatriation limit -- USD 1 million per financial year (Standing rule)
Sale proceeds and other eligible balances in an NRO account can be repatriated abroad up to USD 1 million (or equivalent) per financial year, subject to Form 15CA/15CB certification by the authorized dealer bank.
Compliance for NRIs
