Lump-sum taxation in Switzerland based on living expenses

📢 New Publication – Swiss Tax Law

We are pleased to share the release of a new article:

“ L’imposition d’après la dépense en Suisse (forfait fiscal)”

By Antoine Pioger, Tax Advisor (LL.M. Tax, University of Geneva), Partner – Boitelle Tax

Published in Novita Fiscali – Diritto tributario svizzero, January 2025 edition.

This comprehensive article explores Switzerland’s unique lump-sum taxation system, designed for foreign nationals residing in Switzerland without engaging in any gainful activity. It covers:

• The legal requirements and cantonal variations,

• The determination of taxable living expenses and the control calculation,

• The interaction with double tax treaties,

• And specific guidance for retired individuals, athletes, and artists.

You can access the full article in PDF format here.

5 January 2025 Authors : Antoine Pioger,

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