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 (Statut fiscal spécial). 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.
| Catégorie | Statut fiscal spécial |
|---|---|
| Investissement | — |
| Frais (famille) | CHF 600 |
| Revenu / an | — |
| Avoirs | — |
| Séjour min. | — |
| Résidence perm. | 10 |
| Citoyenneté | 10 |
| Travail | no |
| Éligibles | all (non-EU/EFTA; also applies in principle to EU who choose lump-sum) |
| Impôts | Taxed on living expenses (≥7× rent, federal base ≥ ~CHF 435k), not on worldwide income; foreign income/assets not declared |
| 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.