
Lump-Sum Taxation: Countries Offering Fixed Tax Bills for the Wealthy
Compare lump-sum taxation in these 3 countries. Learn the costs, requirements, and benefits of paying a fixed annual tax on foreign income.
Switzerland’s residency program for persons without gainful activity enables financially independent individuals to reside in the country long-term, provided they continue to meet the program’s requirements.
The program requires proof of sufficient income and is tied to Switzerland’s lump-sum tax regime (see: Path to Citizenship below).
Residency can lead to permanent residency after 10 years and eligibility for citizenship after 12 years.
To qualify for Swiss residency without gainful activity, applicants must meet the following criteria:
Financial Independence
Applicants must demonstrate sufficient financial means to support themselves and their dependents, exceeding the welfare entitlement threshold set by Swiss law:
Income can come from pensions, benefits, investments, or savings, and applicants must provide proof, such as bank statements or income reports.
Health Insurance
Accommodation
No Gainful Activity
The path to Swiss citizenship involves meeting strict residency and integration requirements. Here’s an overview of the key steps:
Residency Requirements
Applicants must reside in Switzerland for at least 183 days per year for 10 years to qualify for permanent residency and a total of 12 years to apply for citizenship.
However, it’s important to note that Swiss residence permits and tax residency are closely linked, as residing in Switzerland typically makes you a tax resident under Swiss law.
For wealthy individuals, Switzerland offers the option of lump-sum taxation, a unique tax system under which tax is calculated based on annual living expenses in Switzerland rather than global income or assets. Key aspects of this system include:
Integration Requirements
Browse 195 countries’ paths to citizenship in the hyper-detailed IMI Citizenship Catalog.
Applications for this program may be directed to State Secretariat for Migration (SEM) in coordination with cantonal migration offices.
Legislation upon which this program is based Swiss Federal Act on Foreign Nationals and Integration (FNIA).

Compare lump-sum taxation in these 3 countries. Learn the costs, requirements, and benefits of paying a fixed annual tax on foreign income.

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See more statistics on this program and others in the IMI Data Center.