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 (Special tax status). 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.
| Category | Special tax status |
|---|---|
| Investment | — |
| Fees (family) | CHF 400 |
| Income / yr | — |
| Assets | — |
| Min. stay | — |
| PR | 5 |
| Citizenship | 10 |
| Work | no |
| Eligible | Non-Swiss first-time (or after 10 yrs abroad) residents; EU/EFTA via free movement |
| Tax | Income & wealth tax on deemed base (living expenses); control calculation on Swiss-source income; DTT relief limited |
| As of | 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 Figures are simplified, indicative and may be out of date.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.