Residence & Citizenship

Switzerland

Switzerland Lump Sum Tax Regime

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

Switzerland Lump Sum Tax Regime

The Swiss Lump Sum System of Taxation is based on an assumed income, generally approximately seven times the annual rental value of the property occupied in Switzerland.

Liability to inheritance tax varies from canton to canton. A few cantons do not apply inheritance tax. The majority do not levy it between spouses or between parents and children, and levy only a modest tax of below 10% for other descendants.

Individuals taxed under the Lump Sum Regime are able to manage their worldwide investments from Switzerland.

To find out about living in Switzerland, please click here.

Switzerland Lump Sum Tax Regime

Swiss tax is paid on an assumed income, generally approximately seven times the annual rental value of the property occupied in Switzerland. The precise taxation liability will depend upon the canton and the area of residence within the canton.

The Swiss Government confirmed its commitment to maintaining the Lump Sum System of Taxation in November 2014.

Switzerland Lump Sum Tax Regime

This regime applies to foreigners who move to Switzerland for the first time, or after an absence of ten years, and who will not be employed or commercially active in Switzerland.

Please note there are 26 Swiss cantons.
Only the three Swiss cantons of Appenzell, Schaffhausen and Zurich abolished the Lump Sum System of Taxation in 2013.

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