Lump-sum taxation

Guides on this topic, most recently updated first.

The Lavaux vineyard terraces above Lake Geneva — Lavaux, Vaud

How Swiss lump-sum tax is calculated: 7× rent rule
How the Swiss lump-sum tax base is set: worldwide living costs, the 7× rent rule, the CHF 435,000 federal floor and the control calculation, with examples.
Updated 30 September 2026
Lump-sum or ordinary taxation in Switzerland?
When Swiss lump-sum taxation makes sense and when ordinary taxation wins: work, Swiss-source income, treaties, inheritance and the one-way switch.
Updated 30 September 2026
Lump-sum taxation by canton: 2026 minimum bases
Which Swiss cantons offer lump-sum taxation in 2026, their published minimum bases and wealth-tax rules, and the five that abolished it. Sourced table.
Updated 30 September 2026
Modified lump sum and Swiss tax treaties
Swiss treaties with Germany, Italy, Austria, Belgium, Norway, Canada and the US need a modified lump sum for treaty relief. What it means, plus FR and UK.
Updated 30 September 2026
Swiss lump-sum taxation in 2026: who qualifies
Swiss lump-sum taxation taxes foreign residents on living costs, not income: who qualifies, how the base is set and the CHF 435,000 federal minimum.
Updated 30 September 2026
Swiss tax ruling (ruling fiscal, Steuerruling) before you move
What a Swiss tax ruling is, when it binds the canton, what to submit and how it links to your permit: a plain guide for families planning a lump-sum move.
Updated 30 September 2026

Ready to talk about your move?

Tell us a little about your plans. We will come back to you personally, usually within one working day.

Arrange a private conversation Or see your indicative route in two minutes