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Buying a home in Lugano as a foreigner: Lex Koller, permits and holiday homes

Can an Italian buy a home in Lugano? It depends on where they live. Lex Koller rules for residents, non-residents, holiday homes and commercial property.

Collina d'Oro Consulting SA

9/26/20262 min read

a man riding a skateboard down the side of a ramp
a man riding a skateboard down the side of a ramp

It depends on where you live. An Italian citizen resident in Switzerland buys a home in Lugano just like a Swiss citizen; those living in Italy need an authorisation and, for a holiday home, fall within a limited quota.

Who can buy, and on what terms

  • EU/EFTA citizen resident in Switzerland (B or C permit): any dwelling, without authorisation. They have the same rights as Swiss citizens.

  • EU/EFTA cross-border commuter: a secondary residence near the place of work, under simplified rules to be checked case by case.

  • Resident abroad: a holiday home, with authorisation and within the annual quota.

  • Anyone, including those resident abroad: property for their own commercial or industrial activity, without authorisation.

The law governing these cases is the Federal Act on the Acquisition of Real Estate by Persons Abroad (BewG/LAFE, known as the Lex Koller).

Holiday homes for those living in Italy

The national quota is 1,500 authorisations per year, allocated among the cantons. Strict limits apply: a maximum of 200 m² of living space and 1,000 m² of land, no permanent letting, and only one such property in Switzerland.

Ticino has designated its entire cantonal territory as a tourist area, including Lugano. Municipalities may, however, introduce their own restrictions. The authorisation is issued by the cantonal LAFE authority of first instance and is valid for three years.

The rules may change

On 15 April 2026 the Federal Council opened a consultation on tightening the LAFE, which closed on 15 July 2026. The proposals include fewer quotas for holiday homes, an end to buying commercial property to let, and a ban on buying units in residential real estate funds. The proposals are not yet law, but anyone planning a purchase should take them into account.

Is buying a home in Lugano worthwhile?

For those relocating, buying after obtaining a B permit makes everything simpler. For those remaining in Italy, in addition to the LAFE constraints, Italian taxation (IVIE and the income tax return) and the Swiss tax treatment of the property must be considered.

How we work

Collina d'Oro Consulting SA provides legal assistance on real estate purchases and investments in Ticino: LAFE checks, contracts and the structure of the purchase, in coordination with licensed tax advisers.

Sources: ch.ch – Acquisto di immobili da parte di stranieri · UFG – Acquisto di fondi da parte di persone all'estero · UFG – Comunicato del 15 aprile 2026 · Legge ticinese di applicazione LAFE (4.1.8.1) · Cantone Ticino – Autorità di prima istanza LAFE