Lump-sum (expenditure-based) taxation for EU/EFTA nationals (Besteuerung nach dem Aufwand (Pauschalbesteuerung))
Lump-sum (expenditure-based) taxation for EU/EFTA nationals is a residence route in Switzerland (Steuerlicher Sonderstatus). Free-movement B permit (self-sufficient) + cantonal tax ruling. Must not work in CH (managing own assets ok). Federal minimum base ~CHF 434,700 (indexed) or 7× rent; cantonal minimum bases vary (often CHF 400k–600k). Total tax typically ≥ ~CHF 100–150k (low confidence). Swiss citizens excluded. Gov fees ~CHF 400 (family of 3).
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included. Permanent residence: after 5 years. Citizenship can be possible after about 10 years.
How holders are taxed
Income & wealth tax on deemed base (living expenses); control calculation on Swiss-source income; DTT relief limited
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 | Steuerlicher Sonderstatus |
|---|---|
| Investition | — |
| Gebühren (Familie) | CHF 400 |
| Einkommen / Jahr | — |
| Vermögen | — |
| Mindestaufenthalt | — |
| Niederlassung | 5 |
| Einbürgerung | 10 |
| Arbeit | no |
| Berechtigt | Non-Swiss first-time (or after 10 yrs abroad) residents; EU/EFTA via free movement |
| Steuern | Income & wealth tax on deemed base (living expenses); control calculation on Swiss-source income; DTT relief limited |
| Stand | 2026-10 |
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.