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🇨🇭 Switzerland

Lump-Sum Taxation Residency Visa

Exclusive residency program for high-net-worth individuals through lump-sum taxation arrangements (forfait fiscal). Available in 21 of 26 cantons - notably NOT in Zurich, Basel-Stadt, Basel-Land, Schaffhausen, or Appenzell Ausserrhoden. Applicants are taxed on living expenses rather than worldwide income/assets, with minimum annual tax commitment of CHF 250,000-1,000,000 depending on canton. Must be non-Swiss, cannot work in Switzerland, and must spend 6+ months annually in country. Alternative investment route requires CHF 1,000,000+ in Swiss business with job creation. Path to citizenship after 10 years. As of 2025, only ~496 individuals hold this status.

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Processing Time

3-6 months

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Cost

CHF 250,000-1,000,000 annual tax commitment

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Duration

1 or 5 years, renewable

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Work Rights

No employment in Switzerland permitted

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Path to Permanent Residence

Yes

Requirements

  • 1Non-Swiss nationality
  • 2First-time resident OR returning after 10+ years abroad
  • 3No employment in Switzerland
  • 4Minimum 6 months annual residence
  • 5Minimum CHF 250,000-1,000,000 annual tax payment
  • 6Clean criminal record
  • 7Health insurance

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