Relocating to Switzerland: lump-sum taxation, permits and choosing a canton

Published 3 November 2026 · ATLAS MAISON editorial team

Lump-sum taxation

Tax based on living expenses, for non-Swiss residents who do not work in Switzerland

Federal minimum base

CHF 434,700 (2026), with higher cantonal minimums in many cantons

Not available in

Zurich, Basel-Stadt, Basel-Landschaft, Schaffhausen and Appenzell Ausserrhoden (cantonal level)

Popular cantons

Geneva, Vaud, Valais, Zug, Schwyz, Lucerne, Ticino, Graubünden

Permits

Simpler for EU/EFTA citizens; non-EU routes are discretionary

Switzerland offers stability, privacy, outstanding schools and some of the most beautiful places to live in the world. For families who do not work in Switzerland, lump-sum taxation can make it remarkably predictable. Here is how a move is usually prepared.

Lump-sum taxation

Lump-sum taxation, or taxation on expenditure, taxes non-Swiss individuals on the basis of their worldwide living expenses rather than their income and wealth. It is available to those moving to Switzerland for the first time or after at least ten years abroad, who do not carry out gainful activity in Switzerland. The federal minimum tax base for 2026 is CHF 434,700, and the base cannot be lower than seven times the annual rent or rental value of the home; cantons set their own, often higher, minimums. A ruling with the cantonal tax authority is usually agreed before arrival.

Choosing a canton

The canton shapes everything: tax, language, schools and life. Geneva and Vaud offer an international French-speaking life on the lake; Valais and Graubünden the mountains of Verbier, Crans-Montana, Gstaad’s surroundings and St. Moritz; Zug, Schwyz and Lucerne low taxes near Zurich; Ticino an Italian-speaking south. Lump-sum taxation has been abolished at cantonal level in Zurich, both Basels, Schaffhausen and Appenzell Ausserrhoden.

Permits

EU and EFTA citizens benefit from free movement, with conditions for those who do not work. For non-EU families, residence without employment is discretionary and often linked to a significant cantonal fiscal interest, usually with higher tax bases. Licensed immigration lawyers and the canton confirm what is possible.

Schools

Switzerland’s international schools and boarding schools around Geneva, Lausanne, Zug and the mountains are among the most respected in the world. Places fill early; start applications a year ahead.

The home

Purchases by foreigners are restricted in some cases under the Lex Koller rules, which differ for residents and non-residents and by canton. Many families rent first. Your advisers confirm what is allowed before you commit.

Planning the move

The usual order: tax ruling and permit, home, schools, banking and the move. One point of contact keeps fiduciaries, lawyers, agents and schools aligned. See our relocation concierge and company formation in Switzerland.