Swiss "lump-sum"

Non-Swiss nationals taking up residence in Switzerland for the first time can opt for taxation based on expenses. The so called “lump-sum tax regime” opens up attractive tax perspectives to resident non-Swiss HNW individuals who do not intend to carry out any gainful employment activity in Switzerland.

The simplicity of tax administration, effective tax rate under the lump-sum tax regime and the practice by most cantons of no inheritance taxation for spouses and direct decedents make Switzerland an attractive residence for HNW individuals, also from a tax perspective. Learn more about our services