Switzerland's lump-sum taxation regime allows qualifying foreign nationals who relocate to Switzerland and do not engage in gainful activity there to be taxed on an agreed expenditure-based amount rather than ordinary worldwide income and wealth. No qualifying capital investment is required. For 2026, the federal minimum deemed-income base is CHF 435,000, although the taxable base and resulting annual tax can be significantly higher depending on lifestyle, housing costs, canton and the statutory control calculation.
- From
- No qualifying capital investment. For 2026, the federal minimum deemed-income base is CHF 435,000. The taxable base may be higher depending on actual worldwide living expenses, housing costs, cantonal rules and the statutory control calculation.
- Timeline
- Typically 3-6 months, depending on the canton, immigration approval and negotiation of the lump-sum tax ruling.
- Stay
- No fixed statutory annual day count applies to the residence permit itself, but the applicant must genuinely relocate and maintain residence in Switzerland. The regime is not designed for remote or nominal residence.