Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest) (Aufenthalt wegen wichtiger öffentlicher (fiskalischer) Interessen, Art. 30 Abs. 1 lit. b AIG / Pauschalbesteuerung)
Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest) is a residence route in Switzerland (Zvláštní daňový status). Cantonal approval + SEM consent; no gainful work in CH; tax ruling on expenditure basis. Cantonal practice for non-EU: guaranteed annual tax typically ≥CHF 400k, some cantons up to ~CHF 1m (low confidence). Not available in ZH, SH, AR, BL, BS. Gov fees ~CHF 600 (family of 3).
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included. Permanent residence: after 10 years. Citizenship can be possible after about 10 years.
How holders are taxed
Taxed on living expenses (≥7× rent, federal base ≥ ~CHF 435k), not on worldwide income; foreign income/assets not declared
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Kategorie | Zvláštní daňový status |
|---|---|
| Investice | — |
| Poplatky (rodina) | CHF 600 |
| Příjem / rok | — |
| Majetek | — |
| Min. pobyt | — |
| TP | 10 |
| Občanství | 10 |
| Práce | no |
| Způsobilost | all (non-EU/EFTA; also applies in principle to EU who choose lump-sum) |
| Daň | Taxed on living expenses (≥7× rent, federal base ≥ ~CHF 435k), not on worldwide income; foreign income/assets not declared |
| Stav k | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.