Ongoing Swiss tax and wealth support for residents

Arriving in Switzerland is the start of your tax life here, not the end of the project. Each year brings returns to file, conditions to keep, and choices about your assets, your family and, eventually, your succession. This service keeps your Swiss position in order year after year, so the arrangement you set up on arrival continues to work.

What this service covers

• annual tax returns, whether you are on lump-sum or ordinary taxation
• lump-sum compliance: the special return, the living-cost documentation and the conditions you must keep
• wealth tax and the valuation of your assets at cantonal level
• withholding tax refunds on Swiss investment income
• treaty relief on foreign income, and the reporting that goes with it
• AHV/AVS contributions as a non-employed resident
• property tax points, including the coming change to imputed rental value
• succession and gifts: how cantonal inheritance and gift tax applies to your family

Who it is for

New and established residents who want a single, steady adviser for their Swiss tax affairs. It is especially useful for families on lump-sum taxation, for households with assets in several countries, and for anyone whose situation is changing: a new property, a child coming of age, a sale of a business abroad or a plan to pass on wealth.

How we work

1. Annual calendar. We set out the deadlines for your canton and your returns, and tell you in advance what we need.
2. Lump-sum upkeep. Each year you file the special lump-sum return, and the authority checks that the conditions are still met. You must report changes without being asked. We watch the points that matter most: no gainful activity in Switzerland for either spouse, and no Swiss nationality in the couple. If either condition fails, the regime ends for the whole tax period. Once you move to ordinary taxation, you generally cannot return.
3. Treaty income. You may claim Swiss treaty relief on foreign income as a lump-sum taxpayer, but you must declare it, and that income then enters the control calculation. Under certain treaties, the modified lump sum applies. We check this every year, not only on arrival.
4. Wealth and investment income. Wealth tax is levied by cantons and communes only. Swiss dividends and interest carry a 35% withholding tax, which is refundable to Swiss residents who declare the income. Gains on private movable assets are tax-free, while real-estate gains are taxed separately by the canton.
5. Social security. Non-employed residents pay AHV/AVS contributions based on wealth plus 20 times annual pension income, until the reference age of 65. We check each assessment against your return.
6. Property changes. Imputed rental value will be abolished from 1 January 2029 for primary and secondary homes, and property maintenance deductions go with it. Cantons may introduce a special property tax on second homes. We review what this means for you before it takes effect.
7. Succession review. We map how inheritance and gift tax would apply to your family, then work with your lawyers on any changes.

Our tax work is carried out with Ark Fiduciaire SA in Geneva, which prepares and files the returns.

Inheritance and gift tax, at a glance

Switzerland has no federal inheritance tax. As of 1 January 2026, the key cantonal rules are:

A proposed federal 50% inheritance and gift tax on estates above CHF 50 million was rejected by voters on 30 November 2025.

What you get

• returns prepared and filed on time, with a clear summary each year
• a yearly check that your lump-sum conditions still hold
• one adviser who knows your history and your canton
• early warning of legal changes that affect you
• a documented view of your succession position in Switzerland

We do not give advice on US tax structuring. If you are a US person, we coordinate with your US adviser.

Typical questions we solve

• "My spouse wants to join a Swiss charity board. Does that put our lump sum at risk?"
• "Should we claim treaty relief on our German dividends, given the modified lump sum?"
• "How is our Geneva estate treated for our children if we stay on the lump sum?"
• "What changes for our chalet when imputed rental value goes in 2029?"
• "Would ordinary taxation now suit us better than the lump sum?"

Related reading

• Swiss inheritance and gift tax
• Lump sum or ordinary taxation?
• Modified lump sum and tax treaties
• Living in Schwyz
• Our lump-sum taxation service

Keep your arrangement working

If you already live in Switzerland, or are about to, and want a steady hand on your tax affairs, contact us for a first conversation.