Grégoire Uldry and Alexia Egger Castillo write for Wealth Briefing on relocating to Switzerland and the lump-sum tax regime
min readGrégoire Uldry, Partner and Alexia Egger, Senior Associate, write for Wealth Briefing on the lump-sum tax regime.
The article provides an overview of the conditions to be eligible for the lump-sum tax regime, and how it works in general.
Most of the Swiss cantons offer the possibility to foreign nationals relocating to Switzerland to pay taxes under the lump-sum regime (so-called “forfait” in French), by opposition to the ordinary tax regime applicable to the vast majority of people living in Switzerland. This means that the taxable basis is calculated based on the taxpayer’s living expenses rather than on his/her effective income and wealth.
The article is part of a series that began with an article published in August on Relocating to Switzerland, covering key points, and another article published in October on Swiss tax residency.
Read the full article in Wealth Briefing here.
