B permit (Switzerland)
is Switzerland’s residence permit for stays over a year: EU/EFTA employees receive five-year B permits against open-ended or 12-month+ contracts; non-EU nationals get annual, renewable B permits drawn from federal quotas (4,500 for 2026). B holders pay source tax until they reach C status or the threshold.
Living on a B permit — employer-relevant mechanics
B permits bind loosely to canton and purpose: cantonal moves and employer changes are permitted for EU/EFTA holders with registration, while non-EU holders may need approvals for role or canton changes. Renewal is routine with continued employment; unemployment can affect it for non-EU holders.
Payroll-wise, B holders are source-taxed (Quellensteuer) with mandatory ordinary assessment above CHF 120,000. After five to ten years — nationality-dependent — C settlement removes source tax and most conditions.
FAQ
How long until a B permit becomes a C permit?
Ten years of residence as the default, five for nationals of states with facilitation agreements (and via integration criteria) — years on L count partially. C status brings unconditional residence and ordinary taxation; timelines and criteria are worth checking per nationality.
Can B permit holders change employers?
EU/EFTA holders: yes, freely, with registration. Non-EU holders: changes generally need cantonal approval, and the new role must continue to meet the admission conditions (salary level, qualifications). Leased staff additionally tie to the licensed leasing employer of record.