Lump-Sum Taxation Residence (Pauschalbesteuerung)
investor Non-employed residence taxed on expenditure base (federal floor CHF 434,700).
Switzerland offers work and residence permits administered by SEM. EU/EFTA citizens have free-movement entitlement; third-country nationals access B (residence) and L (short-stay) permits under federal quotas (2026: 4,500 B + 4,000 L), with qualified-worker, lump-sum-tax and self-employed routes.
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investor Non-employed residence taxed on expenditure base (federal floor CHF 434,700).