Lump-sum taxation
For certain individuals who settle in Switzerland without working there, tax may be calculated on their expenditure rather than on their worldwide income and wealth.
We check whether you meet the conditions for taxation based on expenditure, compare its cost with ordinary taxation and prepare the advance ruling request to the canton. You decide on precise figures before settling in Switzerland.
Conditions
Foreign nationality, first settlement in Switzerland or return after ten years’ absence, no gainful activity in Switzerland.
Basis of calculation
Living expenses, federal and cantonal minimums, control calculation.
Comparison with ordinary taxation
Calculation of both options before any decision.
File and request for an advance tax ruling from the cantonal tax authorities
Preparation of the file and communication with the cantonal tax authorities.
Income from foreign sources
We check whether you meet the conditions for taxation based on expenditure, compare its cost with ordinary taxation and prepare the advance ruling request to the canton. You decide on precise figures before settling in Switzerland.
Complementary expertise
Speak with an expert
First meeting free of charge. Offices in Geneva and Paris, or by video conference.