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 (Statuto fiscale speciale). 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.
| Categoria | Statuto fiscale speciale |
|---|---|
| Investimento | — |
| Tasse (famiglia) | CHF 600 |
| Reddito / anno | — |
| Patrimonio | — |
| Soggiorno min. | — |
| Residenza perm. | 10 |
| Cittadinanza | 10 |
| Lavoro | no |
| Ammessi | all (non-EU/EFTA; also applies in principle to EU who choose lump-sum) |
| Imposte | Taxed on living expenses (≥7× rent, federal base ≥ ~CHF 435k), not on worldwide income; foreign income/assets not declared |
| 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.