Does Geneva still offer lump-sum taxation?

Yes. Geneva applies taxation based on expenditure. The cantonal minimum base is CHF 400,000 in law, indexed to CHF 426,357 for 2026, and the federal minimum of CHF 435,000 applies for federal tax.

How does Geneva deal with wealth tax for lump-sum taxpayers?

Instead of a separate wealth tax, Geneva adds a 10% surcharge to the lump-sum base for cantonal and communal tax.

What base does Geneva expect from non-EU applicants?

Geneva's official calculation document for third-country nationals states that the major fiscal interest in the canton is CHF 750,000. For cantonal tax, the 10% add-on is applied to that base; the federal base is CHF 750,000.

How do I apply for the lump sum in Geneva?

You send a written request to the cantonal tax administration on arrival, alongside the migration procedure: a letter on your situation confirming no gainful activity in Switzerland, a proposed amount, your lease or property valuation, and a lifestyle form.

Are children exempt from inheritance tax in Geneva?

Spouses and direct descendants are normally exempt, but in Geneva this exemption does not apply if the deceased or donor was lump-sum taxed in one of the last three final assessments before the death or gift.

Moving to Geneva: residence & lump-sum tax (2026)

Geneva keeps lump-sum taxation, and it is one of the few cantons that publishes clear figures for it. As of 2026 the cantonal minimum base is CHF 426,357, a 10% add-on replaces wealth tax, and Geneva's official documents set CHF 750,000 as the expenditure base for non-EU applicants admitted on fiscal-interest grounds.

Key facts

	Geneva (as of September 2026)
Lump-sum taxation	Available
Cantonal minimum base	CHF 400,000 in law; CHF 426,357 for 2026
Federal minimum base	CHF 435,000 for 2026
Wealth tax on the lump sum	+10% surcharge on the base instead
Non-EU fiscal-interest base	CHF 750,000 (Geneva's published figure)
Language	French
Main towns	Geneva, Carouge, Vernier, Lancy, Meyrin

Geneva at a glance

Geneva is a small, French-speaking canton at the western tip of Lake Geneva, almost entirely surrounded by France. The city is home to many international organisations, a large banking and trading community and an international airport a short drive from the centre. For many families, that mix of an international population, direct flights and a French-speaking daily life is the main draw.

Outside the city, the canton quickly turns quieter: the lakeside communes along the left bank towards Cologny and the right bank towards Bellevue and Versoix, and the vineyards and villages of the countryside.

Lump-sum taxation in Geneva

Geneva applies the federal rules on taxation based on expenditure. You must not be Swiss, must be taking up Swiss tax residence for the first time or after ten years away, and must not work in Switzerland. Both spouses need to meet the conditions.

The base is your worldwide living costs, but at least the highest of the cantonal minimum, seven times your annual rent or rental value, and a control calculation on certain Swiss-source and treaty-relieved income. For cantonal and communal tax the minimum is CHF 426,357 in 2026. Federal tax is calculated separately on at least CHF 435,000.

Geneva does not levy a separate wealth tax on lump-sum taxpayers. Instead, it adds 10% to the base. Because taxes themselves count as living costs, the canton works with a gross-up calculation, and publishes worked examples.

Non-EU nationals. For people from outside the EU/EFTA who need a permit on grounds of important fiscal interest, Geneva's official document states that the major fiscal interest in the canton is an expenditure base of CHF 750,000. For cantonal tax the 10% add-on applies to it; for federal tax the base is CHF 750,000. The permit remains a discretionary decision and still needs approval from the State Secretariat for Migration (SEM).

How to apply. You send a written request to the cantonal tax administration on arrival, alongside the migration procedure. It includes a letter describing your situation and confirming that you will not work in Switzerland, a proposed lump-sum amount, a copy of your lease or property valuation, and a lifestyle form. More detail is in our guide to lump-sum taxation by canton.

Inheritance and gift tax

Spouses and registered partners are exempt from inheritance and gift tax in every canton, and direct descendants are exempt in most, including Geneva. There is one important Geneva exception: the exemption for spouses and descendants does not apply if the deceased or donor was taxed on a lump sum in one of the last three final assessments before the death or gift. This is worth planning for early.

Property

EU/EFTA nationals living in Switzerland, and non-EU nationals with a C permit, can buy freely. Non-EU nationals with a B permit may buy a main home at their actual place of residence without a Lex Koller permit. Owning property does not give you a right to a residence permit. A 2026 consultation proposes tightening the rules for non-EU buyers; it is a proposal, not law. Geneva levies a property transfer tax, so factor it into your budget and confirm the current rate with the notary.

Living in Geneva

Families usually weigh the lakeside communes on the left bank (Cologny, Vandœuvres, Collonge-Bellerive) against the right bank towards Genthod and Versoix, or the city itself for walkability. The canton has several international schools as well as the public French-language system. Many people also compare Geneva with its neighbour; our Geneva or Vaud guide sets the two side by side, and the best cantons for wealthy families looks wider.

How we help

We work from Geneva, alongside Ark Fiduciaire SA, and can take care of the lump-sum application here: preparing the lifestyle file, modelling the base and coordinating the tax and migration steps so they move together. If you are weighing Geneva, start with our eligibility check or see our lump-sum taxation service.

This page is general information as of 30 September 2026; your own situation needs a tax ruling and individual advice.