Residence based on cantonal lump-sum taxation / no gainful activity
Lump sum replaces all Swiss cantonal and federal taxes on global income — only lump sum applies Not available in Geneva, Zurich, Basel-Stadt, Appenzell, Schaffhausen. Use Vaud, Valais, Ticino.
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Key Details
Stay Requirements
Cantonal lump-sum taxation requires genuine Swiss residence and no gainful activity in Switzerland
high confidenceHighlights
- Lump sum replaces all taxes
- No gainful activity required
- Investment of $1,000,000 needed
- Varies by canton
What could change
Changes in local tax policies could affect the availability of this option.
Tax Notes
This regime replaces all Swiss cantonal and federal taxes with a lump sum, typically based on living expenses. It is not available in major cities.