Aufwandbesteuerung

Swiss Lump-Sum Taxation: The Forfait Fiscal Guide for High-Net-Worth Individuals

Switzerland's lump-sum tax regime — Aufwandbesteuerung in German, forfait fiscal in French — allows qualifying wealthy foreign nationals to pay a fixed annual tax bill based on living expenses rather than worldwide income. For non-working individuals with large passive income streams, capital gains, or accumulated wealth, the effective tax bills achievable under the regime are dramatically lower than conventional Swiss assessment. Canton Zug is among the cantons that offer this regime.