CH
Lump-Sum Taxation (Forfait Fiscal)
Active
Lump sum
Switzerland · special tax regime
Lump sum
CHF 435,000
Duration
—
Prior non-residency
10 years
required before applying
Standard top income tax
11.5%
Switzerland, without the regime
Overview
- Regime
- Lump-Sum Taxation (Forfait Fiscal)
- Country
- Switzerland
- Type
- Lump sum
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Tax based on living expenses rather than actual income for wealthy foreign nationals not gainfully employed in Switzerland.
- Eligibility
- Must be non-Swiss national. Must not be gainfully employed in Switzerland. First-time resident or returning after 10+ years.
- Benefits
- Tax calculated on worldwide living expenses (minimum CHF 435,000 federal, varies by canton). Actual income/assets not disclosed.
- Requirements
- Must maintain Swiss tax residence. Must not work in Switzerland.
- Limitations
- Abolished in some cantons (Zurich, Schaffhausen, Appenzell AR, Basel-Stadt, Basel-Land). Minimum amounts increasing.
- Income types covered
- All worldwide income (replaced by deemed living expenses)
- Duration details
- Indefinite (as long as conditions met)
View source PwC Worldwide Tax Summaries