Lump-Sum Taxation Residence (Pauschalbesteuerung)

Residence without gainful activity under Art. 28 FNIA + Art. 14 DBG (lump-sum taxation / forfait fiscal). Open to foreign nationals making Switzerland their first tax domicile (or returning after 10+ years abroad), with no gainful employment in Switzerland. The federal taxable expenditure floor is CHF 434,700/yr; cantons set higher minima — Geneva typically CHF 825,000 for non-EU, Zug and Vaud around CHF 1,000,000 per practitioner sources (cantonal). The base is the higher of (a) the federal/cantonal minimum, (b) seven times annual rent/imputed rental value of the Swiss residence, or (c) a control calculation on Swiss-source income. Several cantons (ZH, SH, AR, BL, BS) have abolished the regime.