Swiss lump-sum taxation at a glance
一页看懂瑞士按支出计税
Known in the market as lump-sum taxation or Swiss non-dom; in law, taxation on expenditure.
市场通称“包税制”或瑞士 Non-dom，法律上实为按生活支出计税。
WHAT YOU OBTAIN 取得什么
Agreed base, Swiss home
核定税基，在瑞士安家
Tax assessed on living expenditure, with the base agreed in a written ruling and residence in the chosen canton.
按生活支出核定税基，以税收事先裁定载明，并在所选的州取得居留。
WHO IT SUITS 适合哪些家庭
Families making the move
迁居瑞士的家庭
Foreign nationals new to Swiss tax residence, or returning after ten years away, with no gainful activity there.
首次迁居瑞士，或离开满十年后迁回，且在瑞士无有偿职业活动的外籍人士。
THE TAX BASE 税基
From a CHF 435,000 base
税基43.5万瑞士法郎起
The highest of living expenditure, seven times the housing cost and the 2026 federal minimum. Ordinary rates then apply.
取生活支出、住房成本七倍与2026年联邦最低税基中的最高者，再按普通税率计税。
FAMILY 家属范围
Spouses assessed together
夫妻合并核定
Spouses living together share one assessment and each meets the conditions. The base covers dependants' living costs.
共同生活的夫妻合并核定，双方均须符合条件；税基含被扶养人生活支出。
PRESENCE AND RESIDENCE 到场与居住
Life centred in Switzerland
生活重心在瑞士
The family home is in Switzerland. Geneva asks third-country nationals to spend most of the year there.
家庭住所设在瑞士。日内瓦要求第三国国民全年大部分时间在瑞士居住。
MAIN STAGES 办理阶段
Two linked approvals
两项相互衔接的审批
Canton and home, tax ruling, residence permit, the move, then the yearly assessment, in one file.
选州与住所、税务裁定、居留许可、迁居及年度核定，以同一套材料办理。
WHY FAMILIES CHOOSE SWITZERLAND 家庭选择瑞士的理由
A known basis of taxation
税基事先明确
The base follows living expenditure and housing cost and is recorded in a written ruling. Ordinary rates apply.
税基按生活支出与住房成本核定，载入税务裁定，再适用普通税率。
A simplified assessment
核定方式简明
Expenditure replaces the usual assessment of income; the same calculation covers cantonal wealth tax.
以生活支出取代一般所得核算，州财富税在同一核定中一并考虑。
Residence that leads further
居留带来的长远价值
A B or C permit gives visa-free travel across Schengen; time on either counts towards citizenship.
持瑞士 B、C 类许可，可免签前往其他申根国家；居住时间计入入籍年限。
Who qualifies
哪些人士符合条件
| Condition条件 | Requirement具体要求 | In practice实务要点 |
|---|---|---|
| Nationality国籍 | Foreign nationals. Swiss citizens are taxed under the ordinary system.外籍人士。瑞士公民适用普通税制。 | Both spouses hold foreign nationality.夫妻双方均为外籍。 |
| Residence history居住历史 | Swiss tax residence for the first time, or a return after at least ten years away.首次成为瑞士税务居民，或离开瑞士至少十年后重新迁入。 | Earlier stays in Switzerland are listed with dates.列明过往在瑞士居住的起止日期。 |
| Activity职业活动 | No gainful activity in Switzerland.不在瑞士从事有偿职业活动。 | Executive, board, consulting and remote work is reviewed before the move. Managing the family's own assets is permitted.迁居前审视高管、董事、咨询及远程工作。可照常管理家庭自有资产。 |
| Spouses配偶 | Where spouses live together, each of them meets every condition.共同生活的夫妻，双方均须符合全部条件。 | One assessment for the couple, covering dependants' living costs.夫妻合并核定，涵盖被扶养人的生活支出。 |
| Home in Switzerland瑞士住所 | Tax domicile in Switzerland: the family makes its home there.在瑞士设有税务住所，举家以瑞士为家。 | The rent or rental value of the home enters the tax-base calculation.住所的年租金或租赁价值，计入税基核算。 |
| Canton所在州 | 21 of the 26 cantons apply the regime to cantonal tax; they are listed on page 06.26个州中有21个州在州税层面适用本制度，名单见第06页。 | Zurich, Schaffhausen, Appenzell Ausserrhoden, Basel-Landschaft and Basel-Stadt use ordinary cantonal taxation.苏黎世、沙夫豪森、外阿彭策尔、巴塞尔乡村及巴塞尔城市适用普通州税制。 |
KEY FIGURES 关键数字
An eligibility review of both spouses, made before the home is chosen, settles the canton, the residence category and the tax-base calculation in one sequence.
选定住所之前，先就夫妻双方完成资格评估，即可一并确定所在州、居留类别与税基测算。
The tax base and the family budget
税基与家庭预算
The base is the highest of three figures. Ordinary federal, cantonal and communal rates then apply.
税基取三项数值中的最高者，再适用联邦、州及市镇的普通税率。
THE TAX BASE IS AT LEAST THE HIGHER OF 税基至少为以下两项中的较高者
WORKED EXAMPLE: THE TAX BASE 税基示例
CHF 72,000 × 7 = CHF 504,000, above the federal minimum: the tax base here, or living expenditure where that is higher.年租金7.2万瑞士法郎的七倍为50.4万瑞士法郎，高于联邦最低税基，即本例税基；生活支出更高时，以生活支出为准。
YOUR FIGURES 按您的情况测算
- Seven times rent年租金的七倍
- CHF 504,000
- 2026 federal minimum tax base2026年联邦最低税基
- CHF 435,000
- The tax base is at least税基至少为
- CHF 504,000
Living expenditure applies where it is higher; each canton sets its own cantonal minimum.生活支出更高时，以生活支出为准；州税最低税基由各州自定。
SETTING THE TAX BASE 税基如何确定
FROM THE BASE TO THE TAX 从税基到税额
YEARLY COSTS 每年持续成本
QUOTED CASE BY CASE 个案报价项目
Process and payment schedule
办理流程与付款安排
| Stage阶段 | You prepare您要准备 | In person本人参与 | Payment该阶段付款 | You obtain完成后取得 |
|---|---|---|---|---|
| 01Canton and home选州与住所Payment付款 | Compare cantons; set out living expenditure and expected housing cost.比较各州；列明生活支出与预计住房成本。 | — | Quoted个案报价 | Written tax-base calculation书面税基测算 |
| 02Tax ruling税务裁定Payment付款 | Asset and income schedule, source of wealth, Swiss-source and treaty income.资产与所得明细、财富来源、瑞士来源及协定所得。 | — | Quoted个案报价 | Ruling stating the agreed tax base核定税基的裁定 |
| 03EU/EFTA permit欧盟／欧洲自贸联盟国民居留Payment付款 | Free-movement residence: proof of means, health insurance and housing.按人员自由流动规定办理：财力证明、医疗保险与住房证明。 | — | Cantonal fee州政府收费 | Residence permit居留许可 |
| 04Third-country permit第三国（非欧盟／欧洲自贸联盟）国民居留Payment付款 | Filed in the canton's fiscal interest, with the tax ruling. Geneva: approved by the State Secretariat for Migration.按州财政利益申请，附税务裁定。日内瓦：须获国家移民事务秘书处（SEM）批准。 | Geneva: filed before entry日内瓦：入境前递交 | Cantonal fee州政府收费 | Residence permit居留许可 |
| 05The move迁居Payment付款 | Sign the lease or purchase, arrange health insurance, move the family.签订租约或购房合同，办妥医疗保险，举家迁入。 | The family moves in举家入住 | Housing and insurance住房与保险 | Swiss tax domicile瑞士税务住所 |
| 06Yearly assessment年度核定Payment付款 | Keep records of living expenditure; the base is reviewed each year.保存生活支出记录；税基每年复核。 | Life in Switzerland在瑞士生活 | Annual tax年度税款 | Annual assessment年度核定结果 |
The order of ruling, permit application, housing commitment and family move is agreed at the outset, and both authorities receive the same account of the family.
税务裁定、居留申请、住房签约与迁居的先后顺序，在办理之初商定；两个部门收到的家庭情况说明保持一致。
What the canton reviews
州审查的材料
One coherent file serves the tax office and the migration office alike: income, assets, spending and activities, described the same way in each.
一套前后一致的材料，同时供税务与移民部门审阅，涵盖家庭所得、资产、支出与活动。
Financial and tax evidence
财务与税务证明
- Asset and income schedule资产与所得明细
- Source-of-wealth records财富来源记录
- Annual worldwide living expenditure全球年度生活支出
- Expected housing cost: rent or rental value预计住房成本：租金或租赁价值
- Swiss-source income and assets瑞士来源的所得与资产
- Income claiming treaty relief拟享受税收协定待遇的所得
Residence and family records
居留与家庭文件
- Passports护照
- Civil-status records民事身份文件
- Certificate of criminal record, where required无犯罪记录证明（如需）
- Lease, purchase or housing plan租约、购房合同或住房计划
- Letter setting out the reasons for the move迁居原因说明
- EU/EFTA nationals: proof of means and health insurance欧盟／欧洲自贸联盟国民：财力证明与医疗保险
Activities and the ruling
职业活动与税务裁定
- CV履历
- Account of executive, board, consulting and remote work高管职务、董事职责、咨询及远程工作说明
- Undertaking to carry on no gainful activity in Switzerland承诺不在瑞士从事有偿职业活动
- Tax ruling stating the base and conditions载明税基与条件的税务裁定
- Assessment assumptions and yearly review duties测算假设与年度复核义务
- Residence permit decision for each family member每位家庭成员的居留许可决定
Kept current, the same file supports each yearly assessment. A change of work, home or canton is reviewed with the adviser before it takes place, so that the arrangement continues to fit the facts.
材料持续更新，即可用于每年的核定。工作、住房或所在州如有变动，事前与顾问复核，使安排与实际情况保持一致。
What the regime gives your family
本制度为家庭带来什么
THE 21 CANTONS 21个州
Lake Geneva and the west日内瓦湖区与西部
- 日内瓦 Geneva
- 沃州 Vaud
- 瓦莱 Valais
- 弗里堡 Fribourg
- 纳沙泰尔 Neuchâtel
- 汝拉 Jura
Bern and central cantons伯尔尼与中部
- 伯尔尼 Bern
- 卢塞恩 Lucerne
- 楚格 Zug
- 施维茨 Schwyz
- 乌里 Uri
- 上瓦尔登 Obwalden
- 下瓦尔登 Nidwalden
North, east and south北部、东部与南部
- 阿尔高 Aargau
- 索洛图恩 Solothurn
- 图尔高 Thurgau
- 圣加仑 St Gallen
- 内阿彭策尔 Appenzell Innerrhoden
- 格拉鲁斯 Glarus
- 格劳宾登 Graubünden
- 提契诺 Ticino
TAX 税务
Tax on an agreed base
按核定税基纳税
Federal, cantonal and communal tax is computed on the base in the written ruling, in place of the usual assessment of income. Cantonal wealth tax is covered in the same assessment.
联邦、州及市镇税按税务裁定载明的税基计算，取代一般所得核算；州财富税在同一核定中一并考虑。
HOME 居住
A family home in Switzerland
举家安居瑞士
The family lives in the canton and commune of its choice, with residence permits for spouse and children handled in the same file.
全家在所选的州和市镇生活，配偶与子女的居留许可在同一套材料中一并办理。
TRAVEL 出行
Visa-free travel across Schengen
申根国家免签通行
A Swiss B or C permit allows visa-free entry to the other Schengen states for up to 90 days in any 180-day period, whatever the holder's nationality.
持瑞士 B 类或 C 类许可，无论国籍，均可免签前往其他申根国家，每180天内最多停留90天。
SUCCESSION 传承
No federal inheritance or gift tax
联邦层面不征遗产税与赠与税
Inheritance and gift taxes are cantonal, and spouses and descendants are normally exempt. Schwyz and Obwalden levy no inheritance tax.
遗产税与赠与税由各州征收，配偶及直系后代通常免税；施维茨与上瓦尔登两州不征遗产税。
Your path to citizenship
未来如何取得公民身份
Ordinary naturalisation is open after ten years of residence, with the C permit in hand.
累计居住满十年并持有 C 类定居许可，即可申请普通入籍。
- Residence in Switzerland在瑞士居住Time on a B or C permit countsB、C 类许可期间计入
- C settlement permitC 类定居许可Held when the application is made递交申请时须持有
- Ten qualifying years十年居住年限Three within the five years before applying申请前五年中占三年
- Language and integration语言与融入Spoken B1, written A2口语 B1、书写 A2
- Swiss citizenship瑞士国籍Decided by commune, canton and Confederation由市镇、州与联邦审批
Residence that counts
可计入的居住年限
Adults generally need ten qualifying years in Switzerland, three of them in the five years before applying, and a C settlement permit at the time of application. Time on a B or C permit counts. Canton and commune usually ask for two to five years locally.
成年人通常须累计十年符合条件的瑞士居住年限，其中三年在申请前五年内；递交申请时须持有 C 类定居许可。持 B、C 类许可的居住时间可计入；州和市镇通常另要求在当地居住二至五年。
Language and integration
语言与融入
The federal standard is B1 speaking and A2 writing in a national language; a canton may set a higher level. Familiarity with Swiss life, local ties, financial self-sufficiency and tax and legal obligations kept in good order complete the assessment.
联邦标准为一门国家语言口语 B1、书写 A2，州可要求更高。评估内容还包括对瑞士生活的了解、当地社会联系、经济自立，以及履行税务与法律义务的情况。
Citizenship and taxation
入籍与税务衔接
Commune and canton examine the application; federal authorisation precedes the canton's final decision. Switzerland has recognised dual nationality since 1992. From naturalisation the family is taxed under the ordinary system, so the change is modelled beforehand.
申请由市镇及州审查，取得联邦许可后由州作出最终决定。瑞士自1992年起承认双重国籍。入籍后改按普通税制纳税，申请前先完成测算。
Speak with your adviser
联系您的项目顾问
Request a canton comparison, a written tax-base calculation and a separate residence-permit assessment.
安排各州比较、书面税基测算及单独的居留许可评估。
Compare your family options →比较我的家庭方案 →
HOW WE WORK 合作方式
Assessment
初步评估
We review your family, aims and eligibility, and say plainly whether the programme fits.
了解家庭成员、目标与资格，直接说明项目是否适用。
Written proposal
书面方案
You receive an itemised quotation, a document list and a timetable in writing.
以书面提供逐项报价、材料清单与时间表。
Engagement and filing
签约与递件
Once engaged, we prepare the file, submit it and follow it through to the decision.
签约后准备材料、递交申请，并跟进至审批结果。
WeChat 微信BRANDS AND ROLES 品牌与分工
Identity planning and second-citizenship advisory身份规划与第二国籍顾问
