A Swiss company is only the start of the assessment.

For third-country holders of a B permit, a spouse and unmarried children under 18 may generally seek family reunion. The founder's permit does not replace their own procedures.

• SEM requires suitable shared housing and other conditions. With B status, the ordinary deadline is five years for spouses and younger children, but twelve months for children over twelve; late reunion needs important family reasons.
• A joining spouse may need proof of enrolment in a language course and later A1 in the local language. If the principal is an EU/EFTA national, free-movement family rules apply instead and cover a different family circle.

For third-country self-employment, Article 19 FNIA requires a lasting positive impact on the Swiss labour market and an overall economic interest.

• SEM expects a business plan addressing market prospects, staffing and recruitment, proposed investment and turnover/profit forecasts; corporate documents and the commercial register extract are also required.
• EU/EFTA citizens use a different free-movement route: a B EU/EFTA permit requires proof of genuine self-employment. Forming a company alone grants neither group personal residence.

Under Article 3 of the Direct Federal Tax Act, an intention to remain can establish a Swiss tax domicile. Tax residence can also arise after 30 days with gainful activity or 90 days without it.

• The immigration permit alone does not determine personal tax liability or a company's tax residence. Effective management, permanent establishment, salary and dividends need separate assessment.
• Federal, cantonal and municipal taxes have different rules and rates; incorporating in Switzerland does not itself establish a tax saving.