Special tax regimes
Compare special tax programs for expats, investors, and digital nomads
| Regime | Type | Status | Flat rate | Lump sum | Duration | Prior non-residency |
|---|---|---|---|---|---|---|
 IT
Lump-Sum Tax Regime (HNWIs)Italy
|
Lump sum | Active | — | EUR 300,000 | 15 yr | 9 yr |
 CH
Lump-Sum Taxation (Forfait Fiscal)Switzerland
|
Lump sum | Active | — | CHF 400,000 | — | 10 yr |