SWISS LUMP SUM TAXATION & RESIDENCY
About Switzerland
Switzerland is renowned for its world-leading quality of life, clean environment, and stable economy. With its prestigious education system, advanced healthcare services, and high level of safety, Switzerland is always considered an ideal destination for international families seeking a place to settle long-term.
Acreage
41,285 km²
Population
8.9 million
Currency
Swiss franc
Language
German, French, Italian
About Lump-Sum Taxation Program
The Lump-Sum Taxation Program is a residency scheme designed for foreign nationals who wish to live in Switzerland but do not intend to work in the country. Instead of paying taxes based on worldwide income, investors are only required to pay a fixed annual tax calculated based on their living expenses. The tax amount is negotiated with the cantonal authorities (Canton), after which the investor can apply for a Permit B residence permit.
Investor Benefits
Sponsor family members
Sponsor a spouse and unmarried children under 21 with a Dependant's Pass.
Sponsor parents for a long-term visit pass.
Enjoy top-tier quality of life in Asia
Benefit from a top-tier quality of life in the Asia-Pacific region.
Singapore Citizenship
Enjoy the world's best tax regime and corporate benefits.
Obtain a Singapore passport
Opportunity to obtain a powerful Singapore passport
Visa-free travel to 194 countries
Enjoy visa-free travel to 194 countries.
Eligibility criteria
Criminal Background Check
At least 18 years old with a clean criminal record.
Professional Experience
Not permitted to work in Switzerland (however, management of personal global assets is allowed).
Financial Capacity
Demonstrate sufficient and sustainable financial capacity to meet the tax obligations.
Dependent Eligibility
- The application may include two generations, including the spouse and dependent children.
- The accompanying spouse must comply with the requirement of not working in Switzerland.
Investment Structure
Minimum Tax Requirement
Minimum tax payable: Depending on the canton, it typically starts from CHF 250,000 or more (approximately USD 282,500 per year) for non-EU foreign nationals.
Annual Tax Calculation
The tax amount is usually determined based on seven times the annual rental value of the residence, seven times the estimated annual rental value if owning a home in Switzerland, or the family’s annual living expenses, whichever is higher.
Process
Sign the service agreement and conduct the applicant’s due diligence review.
Choose the canton and negotiate the tax ruling agreement.
Prepare the immigration application, open a bank account, and rent/purchase property.
Submit the application for the Swiss D-Visa.
Receive the visa, enter Switzerland, and register residence with the local commune.
Complete biometric registration and receive the residence permit B.
Maintain annual tax payments and renew the residence permit.
Why JA & Partners ?
JA & Partners was founded by immigration industry experts, with a combine of more than 30+ years of experience. Our team has consistently thrived for transparency, commitment and excellence in our services.
JA & Partners has helped more than 1,000 families obtain second citizenship and residency in United States, Australia, Canada, Europe, and the Caribbean, with a 100% success rate.
12+
Years of experience and excellence
100%
Approval rate
40+
Trusted industry partners
1000+
Successful applications
