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 (Statuto fiscale speciale). 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.
| Categoria | Statuto fiscale speciale |
|---|---|
| Investimento | — |
| Tasse (famiglia) | CHF 400 |
| Reddito / anno | — |
| Patrimonio | — |
| Soggiorno min. | — |
| Residenza perm. | 5 |
| Cittadinanza | 10 |
| Lavoro | no |
| Ammessi | Non-Swiss first-time (or after 10 yrs abroad) residents; EU/EFTA via free movement |
| Imposte | Income & wealth tax on deemed base (living expenses); control calculation on Swiss-source income; DTT relief limited |
| Stato al | 2026-10 |
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.