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

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

What is the minimum tax base for 2026?

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.

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

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.

Swiss Lump-Sum Taxation for UHNWI

Effective Date: April 2026

1. Introduction

IBEX SERVICES strictly adheres to the highest standards of data protection. As a Swiss-based advisory firm, confidentiality is our core operating principle. This Privacy Policy details how we handle your personal data in strict compliance with the revised Swiss Federal Act on Data Protection (FADP) and the General Data Protection Regulation (GDPR).

2. Data Processing & Purpose

We collect personal data exclusively for the purpose of carrying out our advisory mandate. This includes:

Initial assessment of eligibility for the Swiss expenditure-based taxation regime.
Communication regarding advisory services, tax rulings, and relocation strategies.
Invoicing and administrative requirements.

3. Data Security & Storage

All client data and correspondence are encrypted and stored exclusively on highly secured servers located within the geopolitical borders of Switzerland. Access is restricted on a strict need-to-know basis to authorized IBEX SERVICES partners.

4. Third-Party Sharing

We do not sell, trade, or otherwise transfer your personally identifiable information to outside parties. This does not include trusted third parties (such as cantonal tax administrations or registered notary partners) who assist us in executing your mandate, provided you explicitly consent to this transfer and that those parties agree to maintain strict Swiss banking-grade confidentiality.

5. Your Rights

Under the FADP and GDPR, you possess the right to:

Request access to the personal data we hold about you.
Demand the correction or deletion of your personal data.
Withdraw previously granted consent at any time.

6. Contact for Privacy Inquiries

For any matters regarding your data privacy, please contact our Data Protection Officer at:
info@ibex.services