Expenditure-based
Taxation (Lump-Sum)
Expenditure-based taxation, commonly referred to as the "lump-sum" regime or "forfait fiscal", is a simplified assessment procedure for eligible foreign nationals domiciled in Switzerland. Unlike ordinary taxation, the tax liability is determined based on the taxpayer’s annual worldwide living expenses rather than global income and wealth.
This regime provides fiscal certainty and administrative simplicity. A mandatory "control calculation" (Kontrollrechnung) ensures that the final tax due is not lower than the tax calculated on specific Swiss-sourced assets and income (e.g., Swiss real estate, Swiss securities).
The minimum tax base is strictly defined as the highest of the following three criteria:
- 1Your total annual worldwide living expenses.
- 2Seven times your annual Swiss rent or the rental value of your primary Swiss residence.
- 3The federal minimum threshold of CHF 434,700.
The actual taxable basis and wealth requirements are often not public. These figures vary significantly across cantons and depend on individual profile negotiations. Our proprietary mapping of these internal thresholds is your primary asset.
Our expertise ensures you secure the most advantageous arrangement possible. This is specialized knowledge that cannot be found via search engines or AI models.
