Swiss lump-sum taxation: application support

Lump-sum taxation (forfait fiscal, Pauschalbesteuerung, imposition d'après la dépense) lets eligible foreign nationals who do not work in Switzerland be taxed on their living costs rather than on their worldwide income and wealth. It is a long-standing, legal regime, but it is narrow, it is applied differently in each canton, and it has to be set up carefully before you arrive. This service helps you decide whether it suits you and then prepares the application.

What this service covers

• an eligibility review against the federal rules (art. 14 DBG) and the cantonal framework (art. 6 StHG)
• a comparison of cantons that still offer the regime, with their published minimum bases
• an indicative picture of how your base would be built: living costs, the rent test and the control calculation
• a check of how your home country's tax treaty interacts with the lump sum
• preparation of the application file and, where useful, a ruling request
• coordination with your residence permit, since the two often move together

Who it is for

The regime is for people who:

• are not Swiss nationals (Swiss dual nationals are excluded)
• become fully taxable in Switzerland for the first time or after at least ten years abroad
• carry out no gainful activity in Switzerland, including any main or side occupation paid from abroad; an unpaid or honorary role limited to managing your own assets can be allowed in some cantons, which we check case by case

If you are married, both spouses must meet every condition. If one of you takes up work here or becomes Swiss, both lose the regime for that whole tax period.

It tends to suit families whose worldwide income is well above what their Swiss living costs would suggest, and who value a predictable, agreed tax position. It does not suit everyone. For some people, ordinary taxation works out better, and we will tell you if we think that is your case.

How the base is set, in brief

The base is your worldwide annual living costs and those of your dependants, but at least the highest of:

Each canton sets its own minimum for cantonal and communal tax, and handles wealth tax in its own way. As of February 2026, for example, the published cantonal minimum is CHF 250,000 in Valais and Fribourg, CHF 415,000 in Vaud (which includes a surcharge for wealth tax), CHF 500,000 in Zug, CHF 600,000 in Schwyz and CHF 647,100 in Lucerne for 2026. Zurich, Schaffhausen, Appenzell Ausserrhoden and Basel-Stadt have abolished the regime.

How we work

1. Fact-finding. Nationality of each family member, where your income and assets sit, your planned home in Switzerland and any activity you want to keep abroad.
2. Eligibility and treaty check. We confirm the conditions are met for both spouses and flag treaty issues. Under the treaties with Belgium, Germany, Italy, Norway, Canada, Austria and the USA, treaty relief requires the modified lump sum, in which all income from that state is taxed in Switzerland.
3. Canton comparison. Minimum bases, wealth-tax treatment, lifestyle and schooling, side by side.
4. Indicative base. We model the tests above using your expected rent or property and lifestyle budget. This is an estimate, not a tax bill.
5. Application. Each canton has its own procedure. In Geneva, for instance, you write to the tax administration on arrival with a letter confirming you will not work in Switzerland, a proposed amount, your lease or property valuation and a lifestyle form. The tax administration of the canton decides on the amount, which is why we recommend securing a ruling before you commit to the move.
6. First year and beyond. Every year you file a special lump-sum return and report any change in your situation without being asked.

We work alongside Ark Fiduciaire SA in Geneva, which handles the tax filings and ongoing compliance.

What you get

• a written eligibility assessment covering both spouses
• a canton comparison based on published, sourced figures
• an indicative base, with the assumptions spelled out
• a complete application file in the language the canton works in
• a clear note of the points you must watch every year to keep the regime

Typical questions we solve

• "Can I stay on the board of my family company abroad?"
• "We plan to buy rather than rent. How does the rent test apply to a property we own?"
• "Part of our income comes from Germany. Does the modified lump sum apply to us?"
• "Is the lump sum still worth it if most of our income is from Swiss investments?" The control calculation may then set the floor.
• "What happens if one of our children becomes Swiss?"

Related reading

• Swiss lump-sum taxation explained
• Lump-sum taxation by canton
• How the lump-sum tax is calculated
• Modified lump sum and tax treaties
• Lump sum or ordinary taxation?
• Our tax ruling service

See if the forfait route fits you

Our eligibility check asks about nationality, family, activity and your preferred region, and tells you whether lump-sum taxation is worth exploring. It gives an indicative route, not a number. Start the eligibility check.