Residence with lump-sum (expenditure-based) taxation
Open53- Minimum
- CHF 435,000 · about $544k
- What counts
- Taxed on living costs instead of income: federal minimum base CHF 435,000 from 2026, and at least 7x annual rent or rental value; cantonal minimums higher; no gainful work in Switzerland; foreign nationals arriving for the first time or after 10+ years away only; non-EU/EFTA nationals need a cantonal permit on grounds of significant cantonal fiscal interest
- Processing
- Not published
- Permit
- Not published
- Time you must spend there
- No rule published
- Path to a passport
- Citizenship possible after about 10 years, permanent residence after 10.
- Family
- spouse, children
- Tax
- Lump-sum (expenditure-based) taxation replaces ordinary income and wealth assessment; abolished in Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt; 21 of 26 cantons still offer it
Official source · Second source · checked 2026-10-20




















