Switzerland
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Switzerland

Lump sum taxation & unrivaled financial stability

Tax Score: 8.5/10

Income Tax

Lump-sum taxation (lifestyle-based)

Corporate Tax

11.9–21.6% (canton-dependent)

Capital Gains

0% (private)

Tax Benefits

Lump-Sum Taxation (Pauschalbesteuerung)

Wealthy foreigners who don't work in Switzerland can negotiate a flat annual tax based on their living expenses (typically 5–7x annual rent), not actual income.

Zero Capital Gains Tax

Private investors pay no capital gains tax on securities trading, making Switzerland a premier destination for active investors.

Low Corporate Tax Rates

Cantons like Zug and Nidwalden offer effective corporate tax rates as low as 11.9%, attracting global companies.

Residency & Visa Programs

Lump-Sum Residency

For wealthy individuals who want to reside in Switzerland without engaging in local employment.

Requirements

No Swiss employment; minimum annual tax base negotiated with canton

Processing

3–6 months

Min. Investment

Varies by canton

Real Estate Market

Switzerland has strict regulations on foreign property purchases (Lex Koller). However, select cantons allow foreigners to buy holiday homes. Prices are among Europe's highest.

Cost of Living

Rent 1BR (Zurich)

CHF 2,500–4,000/mo

Groceries (monthly)

CHF 600–900

Dining out

CHF 25–60/meal

Switzerland is one of the world's most expensive countries to live in. However, high salaries and banking stability make it attractive for wealth preservation.

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Data last reviewed: January 2024