Lump Sum Taxation Switzerland – Requirements & Examples – All Cantons listed with a detailed comparison

Save Millions in Taxes like the Formula 1 Drivers with Lump Sum Taxation in Switzerland – No Taxation & No Disclosure of your Income

I will reveal to you how Formula 1 drivers and Hollywood stars negotiate their secret tax deals with the authorities of the Canton of residence. The good thing is, you do not have to be a movie star to enjoy the benefits of Swiss Lump Sum Taxation.

You save millions in taxes because you are not taxed on income and wealth, but only on the annual cost of living. Save up to 95% of your annual taxes. Every year, you will save between several 100’000 EUR to 100’000’000 EUR and more. This attractive taxation regime is unique to Switzerland. In addition, your income and your wealth remain a private matter – 100% privacy is guaranteed by the Swiss authorities. The Swiss authorities are not concerned with your income and wealth. It is your yearly living expenses that will determine your Lump Sum Taxation and your final tax bill. Consequently Swiss Lump Sum Taxation is also known as Expenditure-based Taxation.

Attention, please!

Everything you need to know about the Lump Sum Taxation in Switzerland in under 9 min.
International Tax Lawyer Enzo Caputo will explain it in simple words.
Click on the Play-Button on the Video. [►]

Best rated Law Firm in Switzerland.
Your #1 Law Firm for International Private Banking.

I had occasion, on the recommendation of a colleague, to consult with Mr. Caputo a couple of weeks ago with respect to relocating to Switzerland. This was a preliminary meeting and matters of flat-taxation and property investment were discussed in detail.

I came away from this meeting feeling very comfortable with this firm and the advice I was given and I will, down the road, utilize their services.

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Table of Content – Lump Sum Taxation Switzerland

  1. Lump Sum Taxation Switzerland – Requirements
  2. Benefits of moving to Switzerland with Swiss Lump Sum Taxation
    1. Lump Sum Taxation instead of a never-ending tax declaration
    2. No need to disclose your Income and Wealth with Swiss Lump Sum Taxation
    3. Moving your effective residence to Switzerland will simultaneously eliminate all of your problems in connection with the Automatic Exchange of Information and Common Reporting Standard (AEOI & CRS)
    4. No need for risky offshore-structures anymore
    5. The absolute legal certainty with an official „Tax Ruling“
    6. No Donation Tax and No Inheritance-Tax, No Capital Gains Tax
    7. Switzerland has the lowest VAT
    8. More money for your business thanks to fewer taxes
    9. Stable environment with the best quality of life
  3. No Disclosure Obligations for Income and Wealth
  4. Income Tax in Switzerland for Foreigners?
  5. Entrepreneur moves from the USA to Canton Zug. He saves more than CHF 3’651’400 per year in taxes.
  6. An entrepreneur from Spain, who just barely meets the minimum requirements
  7. An entrepreneur from Slovenia will save CHF 1‘949‘410 taxes per year with the Swiss Lump Sum Taxation
  8. One Stop – One Shop Service
  9. Expenditure-based Taxation for Lump Sum Taxation
    1. Table with items to calculate the cost of living
    2. The annual Rent x Factor 7 compared to Cost of Living per Year
    3. Lump Sum Taxation in Switzerland – Apartment/House buying or leasing?
  10. The Federal Tax Administration fixed the minimum cost of living at CHF 400‘000
  11. Cantons define different “Living Expenses”
    1. Table: Comparison of Cantons showing the lowest Living Expenses requested
  12. Requirements for Lump Sum Taxation in Switzerland
    1. Requirements for Nationals of EU/EFTA Nations
    2. Requirements for Nationals of NON-EU/EFTA Nations
    3. How to reduce tax in Switzerland as a Non-EU citizen?
  13. 5046 people in Switzerland with the benefits of Lump Sum Taxation (as per end of 2016)
  14. Application with the Swiss Tax Authorities
    1. Checklist: Lump Sum Taxation Switzerland
  15. How to avoid complications without exposing the Tax Ruling at risk?
  16. What can put your Tax Ruling at risk?
  17. Why is Switzerland the dream destination of many wealthy families?
  18. What are successful, globally active entrepreneurs looking for?
  19. Comparison: Lump Sum Taxation Switzerland with Golden Visa & Flat Tax Regime Italy and Monaco
    1. Cristiano Ronaldo saves millions with “Golden Visa Italy with Flat Tax Regime”

1. Lump Sum Taxation Switzerland – Requirements

  • You have to be a foreigner
  • Professional activities must be approved
  • Cost of living per year: at least CHF 400,000 – CHF 600,000, depending on the Canton
  • Wealth: at least CHF 10 million must be demonstrable

⛔ Cost of Living & 10 Million of Wealth are too high for you?

💡 No Problem. We have an Alternative Solution for you: Italian Flat Tax

Click here! The New Italian Flat Tax (2019) – "Italian Lifestyle + Extreme low Taxation"

If you do not meet the requirements for the Lump Sum Taxation in Switzerland – No problem.
We have battle-proven alternative solutions.
There are attractive tax-saving models that could be suitable for you, depending on your specific situation.

Call +41 44 212 4404 and make an appointment for a strategy-session with Enzo Caputo.
Or send us your best phone number via ✉Mail to fix the appointment for the strategy-session.

2. Benefits of moving to Switzerland with Swiss Lump Sum Taxation

2.1. Lump Sum Taxation instead of a never-ending tax declaration
Based on many years of experience, we negotiate the best lump sum taxation contract for you. The procedure usually takes 4-6 weeks. In case of urgency, we offer you a “Fast Track” procedure. It only takes 2 – 3 weeks, including permanent residence permit issued by the Swiss Immigration Authorities. The days of completing 50-page tax returns are definitely over. The tax deal negotiated for you – called “the Tax Ruling” – applies to all subsequent tax years. The Tax Ruling replaces all tax returns until you leave Switzerland.

2.2. No need to disclose your Income and Wealth with Swiss Lump Sum Taxation
The tax calculation will be based on the cost of your annual living expenses or your annual rent multiplied by a factor of 7. The higher amount is ultimately used for taxation. The tax agency does not want to know how big your income is. Neither income nor wealth will affect your tax bill. If yachts, helicopters and racehorses drive up the cost of your living expenses, your tax bill will increase accordingly. We are happy to assist you in putting together the tax-relevant expenditures.

2.3. Moving your effective residence to Switzerland will simultaneously eliminate all of your problems in connection with the Automatic Exchange of Information and Common Reporting Standard (AEOI & CRS)
Your bank account with a Swiss bank is a private affair. It is not taxable and not reportable. If your Swiss bank account at the old residence was kept as a secret, it will be legalized in one go with the move to Switzerland.

You no longer have to deal with the Automatic Exchange of Information (AEOI) and the Common Reporting Standard (CRS). These OECD treaties and rules are overridden for you in one fell swoop. Nobody cares how much money you have on your account. As a resident, you benefit from Swiss banking secrecy. Swiss banking secrecy is a significant part of the concept of privacy among the Swiss population. Swiss banking secrecy is considered as a constitutional right to privacy. For many citizens of the Russian Federation, the negative consequences in connection with the AEOI & CRS are the main reasons for moving to Switzerland permanently.

2.4. No need for risky offshore-structures anymore
You don’t need complex offshore-structures anymore. Your risky tax loopholes with offshore companies will become irrelevant. Your doubts as to whether a specific offshore structure is considered to be legal or illegal are definitely gone. Constant worries in connection with doubtful offshore structures are definitely eliminated with your relocation to Switzerland.

2.5. The absolute legal certainty with an official „Tax Ruling“
Every year, you will pay the agreed Lump Sum Tax. You know exactly how much tax – or rather how little taxes – you will pay. You can be 100% sure of the exact amount of tax you will pay every year. Since 1862, Switzerland is offering tax rulings that work. Finally, you will have the peace of mind you deserve. You will enjoy legal status that you can count on.