POSTERN

Switzerland

Residence by lump-sum taxation (forfait fiscal / Pauschalbesteuerung). A Swiss residence permit for a wealthy foreigner who agrees to be taxed on assumed living expenses (a minimum of about CHF 435,000 a year) rather than actual worldwide income, and does not work in Switzerland.

Free · The law behind every answer · Checked Sep 27, 2026

Residence by lump-sum taxation (forfait fiscal / Pauschalbesteuerung)

A cantonal residence permit (typically a B permit) tied to a negotiated tax agreement with the canton.

Who qualifies

  • The applicant must be a non-Swiss national moving to Switzerland for the first time, or returning after at least 10 years abroad, and must not engage in gainful employment in Switzerland (passive asset management is allowed).
    KPMG Switzerland: Lump-Sum Taxation
  • The taxable base cannot be lower than CHF 435,000 (2026 federal minimum), or seven times the annual rental value of the main residence, or three times the annual cost of board and lodging if in a hotel, whichever is highest; a parallel control calculation covers Swiss-source income.
    KPMG Switzerland: Lump-Sum Taxation
  • Only available in cantons that still offer it; Zurich, Basel-Stadt, Basel-Landschaft, Schaffhausen and Appenzell Ausserrhoden have abolished the cantonal regime, though the federal-level regime still applies there.
    KPMG Switzerland: Lump-Sum Taxation

You keep your U.S. citizenship.

1

Does it fit your family?

One question, from the program’s own rules.

Savings you could move or invest?

Not legal advice.

2

What it takes.

Savings
About $478,500.
Time
3–7 months, depending on the canton and how quickly the tax ruling is agreed.
Cost
The taxable expense base itself (CHF 435,000+ a year, taxed at ordinary rates) dwarfs the modest permit fees; expect substantial ongoing tax, not a one-time fee.
The hard part
Finding a canton still offering the regime and negotiating the taxable-expense figure with its tax authority before the permit is granted.

Dollar figures are converted from the local currency at the rate the program’s research used; the official figure is in the local currency.

3

Citizens by 2038.

If your first permit is issued in 2027 and you keep living there, this is the road.

  1. 2027
    First residence permit

    1 year, renewable for 2 years at a time.

  2. 2028
    Renew the permit

    Filed before the old one lapses; renews for 2 years.

  3. 2030
    Renew the permit

    Filed before the old one lapses; renews for 2 years.

  4. 2032
    Renew the permit

    Filed before the old one lapses; renews for 2 years.

  5. 2034
    Renew the permit

    Filed before the old one lapses; renews for 2 years.

  6. 2036
    Renew the permit

    Filed before the old one lapses; renews for 2 years.

  7. 2037
    Permanent residence

    The C permit: 10 years in Switzerland, the last 5 unbroken on a residence permit, integration, and the local language at A2 spoken and A1 written. Citizens of Belgium, Germany, Denmark, France, Liechtenstein, Greece, Italy, the Netherlands, Austria, Portugal and Spain get it after 5 years by treaty; the US, Canada, the UK, Ireland and a few others may get it after 5 at the canton's discretion; anyone can apply early after 5 years with B1 spoken and A1 written. Years spent studying count only if followed by 2 years on a permanent-purpose permit.

  8. 2037
    Apply for citizenship

    With a language test and a civics test.

  9. 2038
    Citizenship
Language
A national language at B1 spoken and A2 written (a fide or recognised certificate); some cantons ask more.
Civics
No federal test: cantons and communes check that you know Swiss, cantonal and local life, often with a written test or interview, and the rules differ by canton.
Time away
10 years living in Switzerland on a B or C permit, 3 of them in the 5 years before applying, plus 2–5 years in the canton and commune. You must hold a C permit when you apply.
Two passports
Yes. You keep your U.S. citizenship.
  • Lump-sum taxation ends the day the family becomes Swiss, so naturalising means moving to ordinary Swiss tax.
  • The C-permit list of nationalities comes from the Zurich migration office's directive of 24 March 2025; other cantons apply the same federal treaties but may use their discretion differently.
  • Switzerland publishes no overall decision time; federal, cantonal and communal steps together often take one to three years, but no official source gives a range.
  • How long the decision takes isn’t published; we allow a year.
The law behind these dates
4

Living there.

Time you must spend there
Must make Switzerland the main residence, in practice well over half the year.
Tax
This is itself a special tax regime: worldwide income and wealth are not taxed as such; instead tax is charged on the negotiated deemed living-expense base, subject to the statutory minimums above.

We never file a tax return. We tell you what applies and brief the professional who does.

5

Start today.

  1. Read the KPMG Switzerland guide to lump-sum taxation.Open kpmg.com ↗
  2. Round up the papers.
    • Proof of savings: at least $478,500
    • Request your FBI Identity History Summary
    • Health cover for the move
6

Or let us run it.

$900for your first year as a founding member. Then $399 a year, automatically.Standard first year: $1,200. Everyone renews at $399.One membership, the whole family. Accounts and activation included.

22 steps, from the first paper to the passport. You do 4 of them: send what we ask for, sign, and show up. We run the rest, and keep every permit renewed on time. Accounts and activation are included, whether you move now or keep the plan ready. Accounts depend on provider availability. Government, record and approved third-party charges are extra.

Run it for my family →
7
ISSUED TO

YOUR FAMILY

Cover