🇨🇭 LUMP-SUM TAXATION (FORFAIT FISCAL)
Switzerland — Special Tax Regime
Status
Active
📋 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 400,000 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)
💰 FINANCIAL
Lump Sum
CHF 400,000
Prior Non-Residency Required
10 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
11.5%
Corporate Tax
8.5%
MWST
8.1%
Capital Gains
0.0%
Treaty Count
102
📚 SOURCE
PwC Worldwide Tax Summaries
View source →
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