Programme Overview
Switzerland Tax Programme
CHF 435,000 deemed tax base (2026) — financed against your portfolio, not liquidated from it.
Or compare it against the other programmesSwitzerland at a glance
Switzerland's lump-sum taxation regime (forfait fiscal) taxes a deemed base derived from living costs rather than worldwide income. The base for 2026 is the highest of CHF 435,000 federally, the cantonal minimum where higher, seven times annual rent or imputed rental value, three times the annual pension or board price, or a control calculation on Swiss-source income.
Investment
CHF 435,000 deemed tax base
2026
Processing
10 weeks
Stay required
Flexible
Tax Programme. Spouse and dependants included. There is a pathway to citizenship.
Switzerland Tax Programme — investment routes
Lump Sum Taxation (deemed base, not tax)
Cantonal minimum bases range from CHF 200,000 (Jura) and CHF 250,000 (Valais, Fribourg) to CHF 600,000 (Schwyz, St.
- ▪Investment of CHF 435,000 federal minimum base ($500K USD)
Residence Establishment
Property rental or purchase in qualifying canton
- ▪Investment of Variable
Switzerland Tax Programme benefits
- Simplified taxation based on expenditure
- No taxation on foreign-sourced income
- Privacy and wealth protection
- Political and economic stability
- World-class healthcare and education
- Central European location
- High quality of life and safety
- Access to Swiss banking
Eligibility Requirements
- ▪Non-Swiss national
- ▪First-time Swiss resident or not resident for 10+ years
- ▪Not engaged in gainful employment in Switzerland
- ▪Sufficient financial means
- ▪Establish residence in qualifying canton
- ▪Canton approval required
- ▪Annual living expenditure minimum thresholds
- ▪Varies by canton
Who can be included
- Spouse (separate lump sum calculation)
- Minor children
- Adult children require separate residence permits
- Family members may be eligible for lump sum treatment
Taxation
Lump sum tax calculated based on annual living expenses with minimum thresholds varying by canton (typically 7-8x annual rental value or CHF 400,000+). No tax on foreign-sourced income, dividends, or capital gains.
Residency requirements
Must establish and maintain primary residence in Switzerland. Cannot be employed in Switzerland but business activities and investments permitted.
Path to citizenship
Swiss citizenship typically requires 10 years of residence (varies by canton), integration, language proficiency, and community acceptance. Lump sum taxation does not provide expedited citizenship.
Application process
Typical duration: 10 weeks- 01
Canton Selection & Planning
2-4 weeksIdentify suitable canton, residence, and prepare application
- 02
Application & Approval
8-10 weeksSubmit application, cantonal and federal review, and residence permit issuance
Costs and fees (Commission)
Every charge the programme makes, and the sales commission an intermediary adds on top of them.
Annual Tax Actually Paid
CHF 150,000-500,000+
Federal, cantonal and communal tax combined.
Property (Optional)
CHF 2,000,000-20,000,000+
Residential property purchase if desired
Health Insurance
CHF 15,000-30,000/year
Mandatory Swiss health insurance for family
Advisory Fees
CHF 50,000-150,000
Tax advisory, legal, and immigration support
Sales commission
$25,000–$60,000
Charged for the negotiation with the canton, which is genuinely specialist work — but it is still a fee, and it should be quoted as one.
Fee based model
The same programme, bought without an intermediary's commission.
You save
$25,000–$60,000
The sales commission on the left, which you do not pay. The $2,500 fee replaces it.
Total estimated cost
CHF 300,000+/year ongoing plus property/setup costs
The sales commission above is on top of this figure.
What the advice costs
The programme costs the same. The advice does not.
Through a commission
$25,000–$60,000
Sales commission on Switzerland. Charged for the negotiation with the canton, which is genuinely specialist work — but it is still a fee, and it should be quoted as one.
Through a fee
$2,500
Six months as a private client — route selection, the financing, the portfolio, and me on the end of a phone. Twelve months is $5,000. Paid by you, so the answer can be no.
Total saving
$25,000–$60,000
The whole commission, before the $2,500 fee. The programme costs what it costs either way.
This is the commission only. The licensed agent, the legal work and the government fees in the list above are payable whoever advises you, and nothing here removes them — a saving that quietly included a statutory fee would be the same trick in the other direction.
Commission ranges are typical rather than universal, and no firm is named. They are not published anywhere, which is the point of them.
Fund Your Switzerland Investment with a Lombard Loan
Instead of liquidating your portfolio to fund the CHF 435,000 deemed tax base (2026) Switzerland investment, use your existing assets as collateral and keep your money working for you.
Traditional: Liquidate Assets
- ✗Sell CHF 435,000 deemed tax base (2026) from your portfolio
- ✗Trigger capital gains tax (up to 20%)
- ✗Lose years of compound growth
- ✗After 10 years: CHF 939,132
Lombard Loan: Keep Your Portfolio
- Borrow CHF 435,000 deemed tax base (2026) against CHF 870,000 collateral
- No capital gains event triggered
- Portfolio continues growing at 8%
- After 10 years: CHF 1.75M
10-Year Wealth Projection
Is Switzerland right for you?
Ideal for
- Ultra-high-net-worth families seeking ultimate quality of life
- Those prioritizing privacy, safety, and political neutrality
- Families wanting world-class education options
- Investors seeking Europe's premier private banking jurisdiction
- Those with patience for 10+ year citizenship pathway
Consider alternatives if
- ▪Those seeking quick citizenship or EU passport
- ▪Investors unable to afford roughly CHF 150,000 or more per year in ongoing tax
- ▪Those wanting to work locally in employment
- ▪Budget-conscious investors
- ▪Those requiring minimal physical presence
Related Resources
Fund Your Investment with a Lombard Loan
See how portfolio-backed lending can preserve your wealth while funding your tax programme investment.
Switzerland Lump-Sum Taxation Guide
Canton comparison, tax calculation, and qualification requirements.
Complete Guide to Golden Visa Financing
Compare all financing methods: Lombard loans, fund financing, and traditional options.
Elsewhere
If this one is not the fit, these might be
FAQs
Half an hour, $100, no commission.
Whether Switzerland is right for you, what it will actually cost, and whether a visa with no capital contribution gets you the same place for nothing.