ZSIS (online plattform)
Taxation based on expenditure (lump-sum taxation) is a special tax regime for foreign nationals who become subject to unlimited tax liability in Switzerland for the first time or after an interruption of at least ten years and who do not engage in gainful employment here. Lump-sum taxation is attracting considerable interest in an era of high international mobility and global uncertainty and is an integral part of the Swiss tax system.
The article outlines the requirements and mechanics of taxation based on expenditure, including its various calculation bases. It also addresses various practical topics. In addition, it looks ahead to the future, with the introduction of individual taxation leading to certain changes also for the lump-sum tax regime.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
