Question 1

Can I work in Switzerland under the lump-sum tax regime?

Accepted Answer

No, you cannot engage in gainful employment within Switzerland. However, managing your worldwide private wealth is permitted.

Question 2

What is the minimum tax base for 2026?

Accepted Answer

The federal minimum is CHF 434,700, but it must also be higher than 7 times your annual Swiss rent and your global living expenses.

Question 3

Are all Swiss Cantons participating in the lump-sum tax regime?

Accepted Answer

As of 2026, 21 out of 26 Swiss cantons offer the regime. Major cantons like Geneva, Vaud, and Valais are active, while Zurich and Basel have abolished it locally.

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