CH Lump Sum

Switzerland Cross-BorderTax year 2026

Swiss expenditure-based (lump-sum) taxation, Besteuerung nach dem Aufwand / imposition d'après la dépense / Pauschalbesteuerung, for tax year 2026. Covers who qualifies (non-Swiss, first Swiss residence or back after 10 years, no gainful activity in Switzerland, both spouses), the federal base (worldwide living costs, at least CHF 435,000, 7x rent or rental value, 3x board and lodging), the control calculation on Swiss-source and treaty-relieved income, the modified lump-sum under seven tax treaties, cantonal minimums and wealth tax (Zug, Geneva, Vaud, Ticino, Valais, Graubünden, Bern; abolished in Zurich, Basel-Stadt, Schaffhausen, Appenzell Ausserrhoden), filing, payment, fines and how the regime ends.

Not yet approved

Built from the law

CH Cross Border

Switzerland Cross-BorderTax year 2026

Switzerland cross-border tax hub for 2026: when a person or company becomes or stops being taxable in Switzerland. Covers the residence tests for individuals (DBG art. 3: domicile, or a stay of 30 days with work or 90 days without) and companies (seat or effective management), arriving (lump-sum taxation under DBG art. 14, tax at source for foreign employees and the subsequent ordinary assessment from 2021), leaving (no exit tax for individuals; hidden reserves and 35% withholding tax when a company moves abroad), non-residents with Swiss income (employment, board fees, mortgage interest, pensions), the 35% Verrechnungssteuer and treaty refunds, and EU social security coordination. Calendar tax year.

Not yet approved

Built from the law