Programmes/Switzerland/Lump-Sum Taxation (Pauschalsteuer)

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Lump-Sum Taxation (Pauschalsteuer)

SwitzerlandTax Regimemedium confidence

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.

Investment

CHF 400,000+ annual flat tax

Processing

—

Min stay

183 days/year

Tax rate

400%

How popular is this programme?

Searches/mo

70

Interest

Low

Trend

Cooling -16%

Demand score38/100

Based on Google search demand (US). Updated periodically.

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Key Details

Leads to PRNo

Dual citizenship—

Remote work—

Healthcare included—

Crypto accepted—

Same-sex recognised—

RenewableYes

Stay Requirements

Swiss lump-sum (forfait) taxation requires taking genuine residence in Switzerland - 183-day residence

high confidence

Highlights

Attractive flat-rate taxation for wealthy individuals
Focus on foreign-source income
No wealth tax on Swiss assets
Simplified tax obligations

What could change

Changes in tax laws or international agreements could impact this regime.

Official programme page Am I eligible?

Tax Notes

Switzerland's lump-sum taxation offers a flat tax on foreign income, attracting wealthy individuals. Tax rates vary by canton.

Last verified: 4/15/2026Updated: 6/10/2026Confidence: medium

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People also ask

What is lump-sum taxation in Switzerland?

Lump-sum taxation, also known as “expenditure-based taxation” or “forfait fiscal,” is a simplified tax assessment procedure available to eligible foreign nationals who move to Switzerland. This method is not only easy to apply but also may result in a significant reduction of a person's tax burden.

How much is $100,000 after tax in Switzerland?

If you earn CHF100,000 per year in Zug, Switzerland, you will pay CHF16,412 in taxes. Your net salary after tax in Zug, Switzerland is CHF83,588 per year, or CHF6,966 per month. Your average tax rate is 16.4% and your marginal tax rate is 25.9%.

Does a lump-sum payment get taxed?

Know: You will pay taxes on your lump-sum payout. Your lump sum money is generally treated as ordinary income for the year you receive it (rollovers don't count; see below).

Related questions

How much of lump-sum payout is tax-free?

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