{"id":1219,"date":"2016-07-08T10:25:14","date_gmt":"2016-07-08T10:25:14","guid":{"rendered":"http:\/\/www.fiduciaire-suisse.com\/individuals\/forfait-fiscal\/"},"modified":"2020-04-13T13:55:23","modified_gmt":"2020-04-13T13:55:23","slug":"lump-sum-taxation","status":"publish","type":"page","link":"https:\/\/fiduciaire-suisse.com\/en\/individuals\/lump-sum-taxation\/","title":{"rendered":"Lump-sum taxation"},"content":{"rendered":"

Numerous wealthy people have chosen to move to Switzerland because of the many tax benefits that they can rely on. One of these benefits is lump-sum taxation.<\/p>\n

Lump-sum taxation, also known as expenditure-based taxation, is a simplified, favourable tax scheme aimed at foreign nationals.
It is a tax scheme that guarantees an annual fixed tax based on the expenditure of the taxpayer.<\/p>\n

This tax is not calculated on the income and actual wealth of the taxpayer but on a basis negotiated with the Swiss tax authority in relation to objective factors such as lifestyle expenditure.<\/p>\n

The undeniable benefit of the Swiss lump-sum taxation rests on the predictability of the tax. The tax amount in known in advance. The taxpayer knows exactly how much to pay which precludes any nasty surprises.<\/p>\n

\n
\n

Necessary conditions<\/h2>\n