Residency · Europe
Residency · EuropeSwitzerland Lump-Sum Taxation Residence
Residence in Switzerland for wealthy foreign nationals who do not work there and agree to be taxed on their living expenses rather than their income.
Decision summary
- What do you obtain?
- Switzerland Lump-Sum Taxation ResidenceRoute to citizenshipNot a route to citizenship;
- What does your family invest?
- No investment. Taxed on living costs of at least seven times the annual rent or rental value, with legal minimums (for example CHF 400,000 in Solothurn).
- What is additional?
- Annual lump-sum tax of at least CHF 250,000, set case by case up to about CHF 1 million, plus a one-time application fee.
- How long does it take?
- About 3 to 6 months from the residence permit application.
- Must you travel or live there?
- You must live in Switzerland and spend significant time there; no exact number of days is set.
- What is the main drawback?
- Available only to foreign nationals moving their tax domicile to Switzerland for the first time or after ten years abroad, who do not work in Switzerland; not available in every canton.
- Family inclusion
- Spouse, Children, Parents · conditions apply
- Program status
- Operational
Overview
Switzerland has no investment program. Wealthy non-working foreign nationals often settle under expenditure-based (lump-sum) taxation, agreed with the canton.
The tax base is at least seven times the annual rent or rental value of the home and is subject to legal minimums — for example CHF 400,000 of living costs in the canton of Solothurn. Some cantons have abolished lump-sum taxation.
Third-country nationals also need cantonal approval of a residence permit, usually on grounds of important fiscal interest.
Path to citizenship
Ordinary naturalisation rules only
Not a route to citizenship; naturalisation follows the ordinary rules.
See every residency route to citizenship →Who this program may not suit
Taken from the facts recorded on this page. It may not suit you if:
- You cannot meet the stay rule: You must live in Switzerland and spend significant time there; no exact number of days is set.
- You want a second passport: this residence does not lead to citizenship by itself.
Investment pathways
- Investment pathway
- Residence permit approved by the canton, combined with expenditure-based (lump-sum) taxation.
- Minimum investment
- No investment. Taxed on living costs of at least seven times the annual rent or rental value, with legal minimums (for example CHF 400,000 in Solothurn).
Checked against official programme sources
Family inclusion
Spouse
Named in the rule
Children
Named in the rule
Parents
Named in the rule
Siblings
Not named in the rule
Ages, dependency and other conditions are in the rule below; confirm them for each family member.
- Eligible dependents
- Spouse and dependent children; dependent parents only in special circumstances.
Checked against official programme sources
Application process
- 1Choose a canton that still offers lump-sum taxation and apply to its tax office, which approves expenditure-based taxation and sets the minimum tax base from your worldwide living costs.
- 2Third-country nationals also apply to the cantonal migration authority for a residence permit on grounds of significant cantonal fiscal interests, a discretionary decision with canton-specific minimum tax expectations.
- 3If the canton supports the application, it forwards it to the State Secretariat for Migration, which checks the federal requirements and must give its approval.
- 4Move your main residence to Switzerland; you may not work there, apart from managing your own assets.
- 5Each year file a tax return declaring living costs; the base is the highest of actual costs, seven times rent and the cantonal minimum (CHF 400,000 in Solothurn).
Steps and timings can change; your advisor confirms the current process before you apply.
Indicative timelines
- Indicative processing timeframe
- About 3 to 6 months from the residence permit application.
Checked against official programme sources
Investment and fees
Qualifying investment amounts and government fees are always shown separately. We do not publish single "total price" figures, as the total depends on family composition and circumstances.
- Estimated additional costs
- Annual lump-sum tax of at least CHF 250,000, set case by case up to about CHF 1 million, plus a one-time application fee.
- To be confirmed
- Government fees · Due diligence fees · Investment holding period
Checked against official programme sources
Residence requirements
- Residence requirements
- You must live in Switzerland and spend significant time there; no exact number of days is set.
- Renewal requirements
- The B permit is usually issued for one year and renewed annually; permanent residence is possible after 10 years.
- Potential route to citizenship
- Not a route to citizenship; naturalisation follows the ordinary rules.
Checked against official programme sources
Due diligence and documentation
Applicants and included dependants undergo background and source-of-funds checks by the relevant authority. Documentation requirements are confirmed during preparation — no documents are needed for an initial consultation.
Considerations, limitations and risks
Important restrictions
Available only to foreign nationals moving their tax domicile to Switzerland for the first time or after ten years abroad, who do not work in Switzerland; not available in every canton.
- Published entry thresholds are not comprehensive costs; taxes, professional fees and dependent charges may apply.
- Immigration law, visa access and naturalisation rules can change without notice.
- Individual eligibility depends on nationality, financial background, due diligence and program-specific criteria.
Status and authority
- Operational status
- Operational
- Official government authority
- Cantonal migration and tax authorities, Switzerland
- To be confirmed
- Legal basis · Nationality restrictions
Programme rules change; your advisor confirms every figure before you commit.
Frequently asked questions
Can I buy Swiss residence?
No. Wealthy non-working foreigners usually settle with cantonal approval under lump-sum taxation, where tax is based on living costs rather than income.
What is the minimum investment for Switzerland Lump-Sum Taxation Residence?
No investment. Taxed on living costs of at least seven times the annual rent or rental value, with legal minimums (for example CHF 400,000 in Solothurn).
Can my family be included?
Spouse and dependent children; dependent parents only in special circumstances.
Is there a minimum stay requirement for Switzerland Lump-Sum Taxation Residence?
You must live in Switzerland and spend significant time there; no exact number of days is set.
How long does the process take?
About 3 to 6 months from the residence permit application.
Does the Switzerland Lump-Sum Taxation Residence lead to citizenship?
Not a route to citizenship; naturalisation follows the ordinary rules.
Is approval guaranteed?
No. Every application is decided by the government concerned after due diligence, and requirements can change.
Discuss Switzerland with an advisor.
Share your objectives in confidence. An advisor will outline the options that may be relevant to your family and circumstances.