Free PDF guide - tax from CHF 250,000 a year
Guide to Swiss residence throughlump-sum taxation
Switzerland lets you live in the country without working there and pay a single fixed amount agreed with the canton before you move. We explain how the base is calculated, how the cantons differ and when the regime genuinely pays off.
- PDF in English
- Free of charge
- Verified on 12.08.2026
- Sent by email, WhatsApp or Telegram
This is preliminary information, not tax advice. The final amount is set by the ruling agreed with the cantonal tax authority.
01 / Key facts
What to know before running the numbers
Four things that determine the tax you pay and whether the status is available to you at all.
- The amount is agreed before you move
Tax is not calculated on income: you negotiate a fixed annual figure with the canton and sign the agreement before relocating. Income earned outside Switzerland does not change it.
- The base is your housing
The calculation starts from 7 times the annual rent or rental value of your home, but never below the minimum. The federal floor is CHF 429 100; cantonal floors are higher.
- No work inside Switzerland
The regime is for people living on income earned abroad. Business and assets outside the country are exactly what it is designed for.
- The canton decides a lot
Not every canton offers it — Zurich abolished the regime. Between the cantons that do, the same profile can differ by hundreds of thousands of francs a year.
02 / Cost
What it costs for your family
Pick a group of cantons and your family composition. The number of people does not change the tax: the ruling covers the household.
03 / Cantons
Where it costs less and how cantons differ
It is not only the amount: the language, the housing requirements and local practice differ from canton to canton.
The values were checked against the official material on 12.08.2026. Only the rows for which there is no official wording are marked separately.
| Criterion | CentralZug, Schwyz, Lucerne | WesternGeneva, Vaud, Valais, Ticino |
|---|---|---|
| Annual taxA BRIDGES estimate | from CHF 250 000 | from CHF 300 000 |
| Language of the canton | German | French and Italian |
| Minimum base | above the federal floor | highest in Geneva and Vaud |
| Housing requirement | home matching the status | higher in value |
| Agreement term | reviewed annually | reviewed annually |
| Permit | category B | category B |
| Usually suitsA BRIDGES estimate | A lower figure and a German-speaking setting | The Geneva area or Italian Switzerland |
- Annual taxA BRIDGES estimate
- from CHF 250 000
- from CHF 300 000
- Language of the canton
- German
- French and Italian
- Minimum base
- above the federal floor
- highest in Geneva and Vaud
- Housing requirement
- home matching the status
- higher in value
- Agreement term
- reviewed annually
- reviewed annually
- Permit
- category B
- category B
- Usually suitsA BRIDGES estimate
- A lower figure and a German-speaking setting
- The Geneva area or Italian Switzerland
Zurich abolished the regime on its territory. The canton is chosen before the negotiation and before you look for housing.
04 / Inside the guide
What the guide covers
A short look at the country and at what shapes the conditions of the regime.
- Key factsWhat drives the decision on this programme.
- ComparisonConditions of the programme in one table.
- RoadmapStep by step, from assessment to documents.
- ChecksWhat is verified before the status is granted.
- LimitsWhat affects timing, cost and keeping the status.
- Your teamWho runs the case and what each specialist covers.
05 / How it works
How the process runs
The amount is agreed before the move: first the canton and the figure, then housing and the application.
- Assessment
Citizenship, family, sources of income and tax history. It becomes clear at once whether the regime fits and which cantons are worth approaching.
- Choosing the canton
We compare amounts, housing requirements and local practice for your profile. The canton drives both the tax and the timeline.
- Negotiating the amount
The base calculation is filed and the cantonal tax authority agrees the annual figure, which is then fixed in a ruling.
- Housing
Rent or buy a home of the required standard: its value feeds directly into the tax base and is verified.
- Permit application
Application for a category B permit with the ruling, housing and insurance. Quotas apply to non-EU nationals.
- Move and renewals
The whole process takes 3-6 months. After that both the ruling and the permit are confirmed every year.
07 / Checks
What is verified before the amount is agreed
The canton signs a ruling only once it sees where the capital comes from and that you carry out no activity in the country.
- Source of funds
A transparent history of capital: the canton signs a ruling only when it understands where the income comes from.
- No activity in the country
Authorities verify that you neither work nor run a business in Switzerland. Managing assets abroad is allowed.
- Tax history
You must be a first-time Swiss tax resident or returning after ten years away — otherwise the regime is closed.
- Housing and presence
A lease or property in the canton plus genuine presence. A registered address alone is not enough.
Tax history matters as much as money: the regime is open to first-time Swiss tax residents or those returning after ten years abroad.
08 / Limits
What to weigh in advance
Five constraints that affect keeping the status and the total cost.
No work in SwitzerlandNeither employment nor business
Any professional activity inside the country ends the right to the regime.
Not available everywhereZurich abolished it
Several cantons do not apply the regime, so the destination is chosen before anything else.
The amount is revisitedYearly and when you move
The ruling is confirmed annually; moving to another canton means renegotiating the terms.
You have to genuinely live thereYour centre of life moves to Switzerland
Residence and the standard of housing are checked both at grant and at renewal.
A high entry pointFrom CHF 250 000 a year
On a moderate income the fixed sum costs more than ordinary taxation — we model this in advance.
09 / Your team
Who runs your case
The case is handled by specialists who work with cantonal tax authorities and immigration filings.
The editorial record
Written and reviewed by
- First published
- 12 August 2026
- Last updated
- 12 August 2026
The official sources
- Federal Act on Direct Federal Taxation, article 14Fedlex, Swiss Confederation · checked 12.08.2026Taxation according to expenditure: who qualifies, how the base is calculated, minimum thresholds.
- Taxation according to expenditure, official guidanceFederal Department of Finance · checked 12.08.2026Conditions for applying the regime and cantonal practice.
- State Secretariat for MigrationSEM, Switzerland · checked 12.08.2026Category B permit for persons without gainful activity and quotas for third-country nationals.
10 / FAQ
Questions about lump-sum taxation
How much will I pay?
The base is 7 times the annual value of your home but not below the floor: CHF 429 100 federally, higher in the cantons. In practice the annual tax starts at CHF 250 000 and depends on the canton, the property and the family.
Can I work in Switzerland?
No. The regime is only for those who carry out no employment or business in the country. Income from assets and companies abroad is exactly what it is built on.
Which cantons offer it?
Not all of them — Zurich abolished the regime on its territory. Zug, Schwyz, Lucerne, Valais, Ticino, Geneva, Vaud and others still apply it, each with its own minimum.
Do I really have to live there?
Yes. The regime assumes you move your centre of life: housing of the appropriate standard and actual presence are verified at grant and renewal.
Who can apply?
A national of a country outside the EU and EFTA who becomes a Swiss tax resident for the first time, or returns after ten years abroad, does not work in the country and can evidence the source of funds.
Who is covered?
Your spouse and minor children. One ruling covers the family; no separate tax is charged per person, though the family affects the base.
How long does it take?
3-6 months: most of the time goes on agreeing the figure with the canton and finding housing. Quotas for non-EU nationals can extend it.
What comes after the permit?
After 10 years of residence a C permit becomes available; naturalisation is possible after 12 years subject to cantonal and communal requirements, including language and integration.
When does the regime stop making sense?
On a moderate income: a fixed CHF 250 000 a year is more expensive than ordinary taxation. In that case we compare Malta, Italy and the UAE.
Free
Get the guide and the figures by canton
We will send the PDF with the breakdown by canton and a preliminary calculation for your family.
- Tax figures for the cantons that apply the regime
- How the base is calculated and what counts as housing
- What is checked before the amount is agreed
- Renewal terms and the route to a C permit