Lump-Sum Taxation (Pauschalsteuer)
Switzerland's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.
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Key Details
Stay Requirements
Swiss lump-sum (forfait) taxation requires taking genuine residence in Switzerland - 183-day residence
high confidenceHighlights
- Attractive flat-rate taxation for wealthy individuals
- Focus on foreign-source income
- No wealth tax on Swiss assets
- Simplified tax obligations
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
- Tax isn't the draw. Headline personal tax sits around 400% — this isn't a low-tax move.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in tax laws or international agreements could impact this regime.
Tax Notes
Switzerland's lump-sum taxation offers a flat tax on foreign income, attracting wealthy individuals. Tax rates vary by canton.
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.