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 (Statut fiscal spécial). 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.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | CHF 400 |
| Revenu / an | — |
| Avoirs | — |
| Séjour min. | — |
| Résidence perm. | 5 |
| Citoyenneté | 10 |
| Travail | no |
| Éligibles | Non-Swiss first-time (or after 10 yrs abroad) residents; EU/EFTA via free movement |
| Impôts | Income & wealth tax on deemed base (living expenses); control calculation on Swiss-source income; DTT relief limited |
| État au | 2026-10 |
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.