k-flash audio commentCHF 434,700
k-flash audio commentCHF 434,700

The case

The Federal Tax Administration (FTA) has published its guide on lump-sum taxation in the Cantonal Gazette; see also the tax folder “Lump-Sum Taxation” (see Article 14 of the Federal Act on Direct Federal Tax (DGB) – below). Furthermore, the tax folder “Personal Tax – Poll Tax” has been revised entirely.

Source: FTA – Lump-sum taxation

The commentary

The tax folders are concise, nationwide (federal/cantonal) overviews of income and wealth tax for individuals (including deductions), the tax rates for profit and capital tax for legal entities, inheritance and gift tax as well as real estate gains tax. For more information see link.

Article 14 DGB. Natural persons may opt for lump-sum taxation instead of ordinary taxation if they: a) do not have Swiss citizenship; b) are subject to unlimited tax liability for the first time or after at least a ten-year interruption (Article 3); and c) are not gainfully employed in Switzerland. Spouses who legally and de facto live together must both meet the requirements. The tax is based on the annual global living expenses of the taxpayer and their dependents, but the taxable basis must amount to at least CHF 429,100 (since January 2025: CHF 434,700) for federal income tax purposes.

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