Switzerland
Lump-sum taxation residence
- What it grants
- Renewable residence permit
- Typical processing
- Typically three to seven months, depending on the canton
- Qualifying route
- An annual lump-sum tax agreed in advance with a canton, based on living expenses rather than income
For families who wish to genuinely live in Switzerland, the lump-sum regime offers residence in one of the world’s safest, most stable countries, with tax agreed in advance rather than levied on worldwide income.
Highlights
- A home in one of the world’s most stable countries
- Tax certainty agreed with the canton
- Access to leading schools and private banking
Tax at a glance
- Taxed on annual living expenses instead of worldwide income and assets
- Tax base agreed in advance with the canton
- Available in most, though not all, cantons
Before you decideYou must make Switzerland your main home and may not work there. The annual tax is substantial and varies considerably by canton.
- Eligibility and source-of-funds assessment
- Programme comparison and recommendation
- Document preparation, translation and legalisation
- Application filing and liaison with authorities
- Biometrics and appointment coordination
- Renewals and permanent residence applications
- Introductions to tax advisers, banks and schools
You may also consider
Begin with a private consultation
Speak with a senior advisor about the options open to your family. Every conversation is confidential.