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Lump Sum Tax

Support to get a Swiss lump sum, or tax on spending
Helvetio advises and we work with taxation experts to supports you in obtaining a lump sum taxation.

Description

In Switzerland it is possible for foreigners to get a lump sum tax also known as tax on expenditure. Thus you only pay the taxes with a fixed rate known in advance. The tax is then no more calculated on your income, but it is calculated from your expenditures.
So there will be no income statement. This lump sum tax is based on a federal law, and it is applicable throughout Switzerland. This is a specificity of the Swiss tax system, benefiting to many foreign people.

Advantages

Those beneficiaries of the lumps-sum tax package have the following advantages:
  • No annual income statement
  • Your incomes are not pubished
  • The tax amount is known in advance every year

Conditions for subscribing to the lump sum tax system

  • Not being a Swiss citizen
  • Be a Swiss resident: having your main residence in Switzerland
  • Your residence permit must be B-permit ou C-permit
  • Not having lived in Switzerland during the previous 10 years
  • Not having gainful business in Switzerland
Nevertheless, it is possible to manage your investments that ensure your regular income.
Some cantons have set a minimum tax to be eligible to the lump-sum taxation system. However, this minimum amount is generally very acceptable. In general, the lump-sum tax becomes advantageous from an annual income of around CHF 400,000, equivalent to about 370'000 EUR.

Calculation of the lump sum tax

When subscribing to the lump sum tax, the calculation is no longer based on your income, but from your spending. Specifically, your spending are represented by your rent, and the taxable income is set as 7x your annual rent. Then, the amount of your tax is calculated from the taxable income and then based on the tax rates of the town and township where your tax residence is located.
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