Swiss Residence
Switzerland offers taxation based on expenditure — often known as lump-sum taxation or forfait fiscal — for certain foreign nationals who move to Switzerland and do not carry out gainful activity in Switzerland.
Advisory disclaimer: General information only. Not legal, tax or immigration advice. Lump-sum taxation eligibility, conditions and tax treatment vary significantly by canton and individual circumstances. Qualified Swiss tax and legal advice is essential before proceeding.
Lump-sum taxation (forfait fiscal in French; Pauschalbesteuerung in German) is a Swiss tax arrangement available in certain cantons for foreign nationals who establish Swiss residence for the first time and do not carry out gainful activity in Switzerland.
Under this arrangement, tax is assessed on the basis of expenditure — typically a multiple of the annual rental value of the taxpayer's Swiss residence or annual living costs — rather than on worldwide income and assets as would normally apply under Swiss tax rules.
This route may be relevant for high-net-worth individuals, internationally mobile families, retirees and private clients who wish to establish Swiss residence without carrying out professional activity in Switzerland.
Not a "golden visa"
Lump-sum taxation does not grant residence rights. Residence must be obtained through a qualifying immigration route separately.
Not automatic
Lump-sum taxation requires individual cantonal and federal approval. It is not available to all applicants.
Not available in all cantons
Several cantons, including Zurich and Geneva, do not offer lump-sum taxation. Availability and conditions vary significantly by canton.
Not a guarantee of tax savings
The tax outcome depends on individual circumstances, canton, expenditure base and applicable rules. Tax advice is essential.
Not available for Swiss nationals
Lump-sum taxation is only available to foreign nationals who have not previously been resident in Switzerland (or who have been absent for a qualifying period).
Foreign national (not a Swiss citizen)
First-time Swiss residence (or qualifying absence period)
No gainful activity in Switzerland
Minimum expenditure base (varies by canton and federal rules)
Cantonal approval required
Federal approval required
Ongoing compliance with conditions
| Canton | Lump-sum taxation | Note |
|---|---|---|
| Vaud (VD) | Available | Subject to cantonal conditions and approval |
| Valais (VS) | Available | Subject to cantonal conditions and approval |
| Ticino (TI) | Available | Subject to cantonal conditions and approval |
| Zug (ZG) | Available | Subject to cantonal conditions and approval |
| Schwyz (SZ) | Available | Subject to cantonal conditions and approval |
| Bern (BE) | Available | Subject to cantonal conditions and approval |
| Geneva (GE) | Not available | Geneva abolished lump-sum taxation |
| Zurich (ZH) | Not available | Zurich abolished lump-sum taxation |
| Basel-City (BS) | Not available | Basel-City abolished lump-sum taxation |
Canton availability and conditions change. Confirm current status with a qualified Swiss tax advisor.
Property purchase and residence planning must be coordinated carefully for lump-sum taxation candidates. The choice of canton, the type of property, the rental value and the timing of acquisition may all affect the lump-sum taxation calculation and approval process.
In particular:
Swiss Private Group may coordinate introductions to Swiss tax advisors, immigration lawyers and real estate professionals for clients considering relocation under lump-sum taxation.
Swiss Residence
Professional introductions
Swiss Private Group coordinates introductions to Swiss tax advisors, immigration lawyers and real estate professionals for clients considering lump-sum taxation.
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Important information
The information on this page is provided for general informational purposes only and does not constitute legal, tax, immigration, financial or investment advice. Swiss residence, residency, taxation and real estate acquisition rules may change and may vary depending on nationality, canton, permit status, personal circumstances, source of funds and intended property use. Clients should consult qualified Swiss professionals before making decisions. Swiss Private Group is not a law firm, tax advisory firm, fiduciary, bank, immigration agency or government authority. Where required, Swiss Private Group may coordinate introductions to independent qualified professionals.