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 (Szczególny status podatkowy). 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).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Switzerland

Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without

Resident from arrival day (pro-rata year); lump-sum (forfait) for non-Swiss without Swiss gainful work

Residence certificate: Cantonal TRC; lump-sum taxpayers need modified lump sum for some treaties (DE, AT, IT, BE, CA, NO, US)

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Switzerland on the interactive map →otwórz w bazie → →Strona oficjalna ↗

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.

Kategoria	Szczególny status podatkowy
Inwestycja	—
Opłaty (rodzina)	CHF 400
Dochód / rok	—
Majątek	—
Min. pobyt	—
PS	5
Obywatelstwo	10
Praca	no
Kto może	Non-Swiss first-time (or after 10 yrs abroad) residents; EU/EFTA via free movement
Podatek	Income & wealth tax on deemed base (living expenses); control calculation on Swiss-source income; DTT relief limited
Stan na	2026-10

Strona oficjalna

otwórz w bazie →

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.