Lump-sum taxation

19.11.2019 - Foreign nationals resident in Switzerland can be taxed on an expenditure basis if they are not gainfully employed in our country. This taxation is based on the taxpayers' actual annual living expenses rather than on their income and assets. Less than 0.1% of taxpayers in Switzerland are taxed in this way.

Expenditure-based taxation has since been abolished in various cantons because it was felt to be unfair by the public. However, the Federal Council sees it as an instrument for enhancing Switzerland's appeal as a location. A more stringent assessment basis has been applicable since 1 January 2016 in order to make it more acceptable.

Fact sheet

Further information