SwitzerlandResidency by InvestmentActive in 21 of 26 cantons
🇨🇭 Switzerland Residence by Lump-Sum Taxation
Switzerland's lump-sum taxation regime allows qualifying foreign nationals who relocate to Switzerland and do not engage in gainful activity there to be taxed on an agreed expenditure-based amount rather than ordinary worldwide income and wealth. No qualifying capital investment is required. For 2026, the federal minimum deemed-income base is CHF 435,000, although the taxable base and resulting annual tax can be significantly higher depending on lifestyle, housing costs, canton and the statutory control calculation.
- Permit type
- Residence permit
- Qualifying requirement
- No qualifying capital investment. For 2026, the federal minimum deemed-income base is CHF 435,000. The taxable base may be higher depending on actual worldwide living expenses, housing costs, cantonal rules and the statutory control calculation.
- Processing time
- Typically 3-6 months, depending on the canton, immigration approval and negotiation of the lump-sum tax ruling.
- Residence obligation
- No fixed statutory annual day count applies to the residence permit itself, but the applicant must genuinely relocate and maintain residence in Switzerland. The regime is not designed for remote or nominal residence.
- Principal benefit
- High-net-worth foreign nationals genuinely relocating to Switzerland who have substantial foreign-source income or wealth, do not intend to work in Switzerland and value predictable expenditure-based taxation.
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residency pathway
Last updated October 20260 official sourcesData confidence: source review needed