Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest) (Aufenthalt wegen wichtiger öffentlicher (fiskalischer) Interessen, Art. 30 Abs. 1 lit. b AIG / Pauschalbesteuerung)

Lump-sum taxation residence for non-EU wealthy (important public/fiscal interest) is a residence route in Switzerland (Status pajak khusus). Cantonal approval + SEM consent; no gainful work in CH; tax ruling on expenditure basis. Cantonal practice for non-EU: guaranteed annual tax typically ≥CHF 400k, some cantons up to ~CHF 1m (low confidence). Not available in ZH, SH, AR, BL, BS. Gov fees ~CHF 600 (family of 3).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Switzerland

Swiss domicile: home + intent to stay, register with commune; else 30 days with work or 90 days without

Resident from arrival day (pro-rata year); lump-sum (forfait) for non-Swiss without Swiss gainful work

Residence certificate: Cantonal TRC; lump-sum taxpayers need modified lump sum for some treaties (DE, AT, IT, BE, CA, NO, US)

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Switzerland on the interactive map →buka di basis data → →Halaman resmi ↗

Special tax regimes for new residents →

Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 10 years. Citizenship can be possible after about 10 years.

How holders are taxed

Taxed on living expenses (≥7× rent, federal base ≥ ~CHF 435k), not on worldwide income; foreign income/assets not declared

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Kategori	Status pajak khusus
Investasi	—
Biaya (keluarga)	CHF 600
Penghasilan / thn	—
Aset	—
Min. tinggal	—
PR	10
Kewarganegaraan	10
Bekerja	no
Syarat	all (non-EU/EFTA; also applies in principle to EU who choose lump-sum)
Pajak	Taxed on living expenses (≥7× rent, federal base ≥ ~CHF 435k), not on worldwide income; foreign income/assets not declared
Per	2026-10

Halaman resmi

buka di basis data →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.