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 (特殊税务身份). 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.
| 类别 | 特殊税务身份 |
|---|---|
| 投资 | — |
| 费用（家庭） | CHF 600 |
| 收入 / 年 | — |
| 资产 | — |
| 最低居住 | — |
| 永居 | 10 |
| 入籍 | 10 |
| 工作 | no |
| 申请资格 | all (non-EU/EFTA; also applies in principle to EU who choose lump-sum) |
| 税收 | Taxed on living expenses (≥7× rent, federal base ≥ ~CHF 435k), not on worldwide income; foreign income/assets not declared |
| 截至 | 2026-10 |
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 Figures are simplified, indicative and may be out of date.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.