Swiss residence permit through lump-sum taxation (expenditure-based taxation)

It is a tax regime under Art. 14 DBG: a foreign national who does not work in Switzerland pays tax not on worldwide income but on an agreed amount of living expenditure. The law requires no investment, property purchase or fund contribution. The residence permit is a separate step, granted on the basis of the canton's substantial fiscal interest (Art. 30 para. 1 (b) AIG); it is a cantonal decision, not a purchase of status.

The base is not less than the highest of three figures: CHF 435,000 (the 2026 federal minimum), seven times the annual rent or rental value of the home, and the sum of Swiss-source income under the control calculation; the canton may set its own minimum higher. The ordinary federal, cantonal and communal scale is applied to the base, so the amount depends on the canton and the home. There is no single figure 'for all of Switzerland'; we calculate it for your canton and family.

No. Swiss law requires no investment in property, funds or business for this regime. You do need a home, rented or owned, and the minimum base of seven times its rent or rental value is calculated from it.

According to the Federal Department of Finance, lump-sum taxation has been abolished in Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt; Thurgau, St. Gallen, Lucerne and Bern kept it but tightened the rules. The remaining cantons apply their own minimum bases, which we state once the canton is chosen.

Not in Switzerland: any work in the country, including a paid board seat, ends the regime, and for both spouses. Managing your own assets is allowed. Under a permit on the fiscal-interest basis, work is possible abroad only (Art. 32 para. 2 VZAE).

A permit under Art. 30 para. 1 (b) AIG and Art. 32 para. 1 (c) VZAE: substantial cantonal fiscal interests. It is a discretionary decision: the canton assesses the interest and your move to the country, the SEM approves (Art. 85 VZAE). Applicants aged 55 and over may use the retiree permit under Art. 28 AIG, with special personal ties to Switzerland and sufficient means.

There is no statutory term. First the cantonal tax authority confirms the base, then the cantonal migration office decides and sends the file to the SEM for approval. In practice it takes months, depending on the canton and the completeness of the dossier; we will not promise 'two months'.

Yes. For the fiscal-interest permit you must show that the centre of your life has moved to Switzerland and that you spend most of your time in the country (SEM Directives, section 5.5); for the retiree permit renewal is refused if the centre of life turns out to be elsewhere. The lump-sum regime also presupposes tax residence in Switzerland. For Indian residents this means the Indian tax residency position must be reviewed at the same time.

The permanent C permit comes after 10 years with a permit, the last 5 uninterrupted, with integration; with a good command of the local language after 5 years (Art. 34 AIG). Citizenship requires a C permit and 10 years of residence, 3 of them in the last 5 (Art. 9 BüG), plus cantonal and communal conditions. Naturalisation ends the lump-sum regime, and for Indian citizens it would mean giving up the Indian passport.

There is no federal wealth tax, but the cantons levy one. Art. 6 para. 5 StHG leaves it to the cantons to decide how the lump-sum tax covers wealth tax, so some cantons build it into the base calculation. This is one of the points we fix in the preliminary agreement.

No. It is a residence permit and a tax regime, not citizenship, so the Indian passport stays. There is no investment to remit, but living costs, rent and tax are funded from abroad, and for India-resident applicants we plan those transfers within the LRS framework. Your Indian tax residency and the India–Switzerland tax treaty are assessed alongside the Swiss status before filing.

Passports, police certificates from the countries of residence in recent years with an apostille or legalisation (Indian documents apostilled by the Ministry of External Affairs; UAE documents legalised through the UAE Ministry of Foreign Affairs), proof of means and source of wealth, a lease or purchase contract, health insurance, marriage and birth certificates translated into the canton's language.

Not through reunification: Art. 44 AIG covers only the spouse and unmarried children under 18. Adult children and parents need their own legal basis: a retiree permit from age 55 with special ties to Switzerland, or a separate lump-sum agreement. We assess each person separately and in advance.

There are no separate minimums per family member: CHF 435,000 and seven times the rent are a minimum per household. But the base is the whole family's worldwide living costs, including children's schools abroad, staff and travel, plus the spouse's and children's costs paid from their own funds. The more the family spends, the higher the base; it cannot go below the minimum.

Yes. If the application is refused through the fault of our team or an error in building the case, we refund the company's service fee less a minimal retention for costs actually incurred. Refund terms, the payment schedule and the rules on retaining service costs are fixed in the contract before work begins. Before we start, we check your documents and risk history free of charge and tell you about any risks in advance.