{"id":241666,"date":"2025-05-07T18:21:18","date_gmt":"2025-05-07T16:21:18","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=241666"},"modified":"2026-01-20T11:16:18","modified_gmt":"2026-01-20T10:16:18","slug":"the-benefits-of-the-lump-sum-taxation-regime-in-switzerland","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/","title":{"rendered":"The benefits of the lump-sum taxation regime in Switzerland"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856″ custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_post_title meta=\u00a0\u00bboff\u00a0\u00bb featured_image=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb title_text_color=\u00a0\u00bbgcid-8e43273b-69bc-45d5-a817-07da9f1ce23e\u00a0\u00bb title_font_size=\u00a0\u00bb60px\u00a0\u00bb title_line_height=\u00a0\u00bb1.3em\u00a0\u00bb width=\u00a0\u00bb55%\u00a0\u00bb width_tablet=\u00a0\u00bb100%\u00a0\u00bb width_phone=\u00a0\u00bb100%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb title_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb title_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22title_text_color%22%93}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ disabled_on=\u00a0\u00bboff|off|on\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||20px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row disabled_on=\u00a0\u00bboff|off|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb custom_padding=\u00a0\u00bb0px||10px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb5%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ specialty=\u00a0\u00bbon\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb module_class_1=\u00a0\u00bbevent_single_col_1″ module_class_2=\u00a0\u00bbevent_single_col_2″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb10px||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb0px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_2″ specialty_columns=\u00a0\u00bb2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_row_inner _builder_version=\u00a0\u00bb4.24.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column_inner saved_specialty_column_type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_code module_class=\u00a0\u00bbbreadcrumb\u00a0\u00bb _builder_version=\u00a0\u00bb4.24.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_module=\u00a0\u00bb233714″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_code][\/et_pb_column_inner][\/et_pb_row_inner][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_2″ _builder_version=\u00a0\u00bb4.16″ custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb positioning=\u00a0\u00bbabsolute\u00a0\u00bb position_origin_a=\u00a0\u00bbbottom_left\u00a0\u00bb vertical_offset=\u00a0\u00bb20px\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb5%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb|||6px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb4px||||false|false\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5″ _builder_version=\u00a0\u00bb4.23.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||20px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

As of April this year, the United Kingdom will be introducing significant changes to the \u201cnon-dom resident\u201d regime, making it less attractive. Similarly, Portugal will implement comparable changes to its \u201cnon-habitual resident\u201d regime from the end of April 2025.<\/p>\n

In light of these evolving international tax frameworks, it is an opportune moment to consider the Swiss equivalent: the lump-sum taxation (also referred to as \u201cexpenditure-based taxation\u201d or \u201cforfait regime\u201d). This system allows foreign taxpayers to be taxed on a simplified and fixed basis, calculated according to their living expenses rather than their worldwide income and wealth.<\/p>\n

Our team of specialists has built extensive experience over the years in negotiating such lump-sum agreements. You can rely on our expertise to help you navigate this complex tax environment.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb custom_margin=\u00a0\u00bb||1px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||20px||false|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]

Eligibility conditions<\/strong><\/p>\n

To qualify for lump-sum taxation, the taxpayer (or both spouses if married) must meet all of the following conditions:<\/p>\n

1. Not hold Swiss nationality;
2. Be subject to unlimited tax liability in Switzerland for the first time, or after an absence of at least ten years;
3. Not engage in any gainful activity in or from Switzerland.<\/p>\n

This tax regime must be requested by the taxpayer, either before his\/her arrival in Switzerland or at the latest, prior to his\/her first taxation.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#FB0346″ header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb16px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Calculation of the tax basis<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb194px\u00a0\u00bb custom_margin=\u00a0\u00bb7px||7px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb hover_enabled=\u00a0\u00bb0″ global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0″]

The lump-sum amount is agreed upon with the relevant cantonal tax authority and is set as the highest of the following three figures:<\/p>\n

1. Seven times the deemed rental value of the property acquired by the taxpayer in\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Switzerland (as assessed by the competent authorities), or seven times the annual rent if the taxpayer is renting a property;
2. The taxpayer\u2019s total annual worldwide living expenses (including taxes);
3. The minimum tax base set forth by the law (as indicated in the following chart):<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/EN.png\u00a0\u00bb title_text=\u00a0\u00bbEN\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px|||||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb80px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

In addition, when completing the tax return, the tax due on the basis of the lump-sum shall be compared with the tax theoretically due on the taxpayer’s Swiss income and assets (so-called \u201ccontrol calculation\u201d). If the amount of tax resulting from the control calculation is higher than the amount of tax due on the lump-sum, the control calculation takes precedence.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb35px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb23px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Interaction with double taxation agreements<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb21px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

In principle, taxpayers under the lump-sum regime may benefit from Switzerland\u2019s double taxation treaties. However, certain treaties (notably with Germany, Austria, Belgium, Italy, Norway, the United States, and Canada) only apply if income from these countries is subject to taxation in Switzerland.<\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#FB0346″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb43px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||2px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb12px||12px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Comparison between lump-sum taxation and ordinary taxation (Example)<\/h3>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb2px||15px||false|true\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Mrs. Wagner, a retired German national, has until now resided in the United Kingdom under the \u201cnon-dom\u201d regime. She decides to relocate to the canton of Geneva in 2025. Her assets\u2014exclusively non-Swiss securities\u2014amount to CHF 30 million, generating an annual return of CHF 1,5 million. She purchased a house in Collonge-Bellerive, where she now resides. The property has been valued by the tax authority at CHF 3 million, with a deemed rental value of CHF 80,000 per year. Her annual living expenses (excluding taxes) amount to CHF 350,000 per year. The tax comparison is as follows:<\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/EN-2.png\u00a0\u00bb title_text=\u00a0\u00bbEN (2)\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_3_text_color=\u00a0\u00bb#002856″ header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb min_height=\u00a0\u00bb59px\u00a0\u00bb custom_margin=\u00a0\u00bb-15px||-15px||true|true\u00a0\u00bb custom_padding=\u00a0\u00bb11px||11px||true|true\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

While some countries are significantly tightening their tax regimes, Switzerland continues to offer attractive opportunities through the lump-sum taxation. This regime involves specific procedures and requires close monitoring. Our tax team, with its solid track record in negotiating such arrangements, is available to answer your questions and support you throughout every step of the process.<\/p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5″ _builder_version=\u00a0\u00bb4.25.0″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1″ sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI0MTY3NSJ9fQ==@\u00a0\u00bb url_new_window=\u00a0\u00bbon\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346″ button_bg_color=\u00a0\u00bbRGBA(255,255,255,0)\u00a0\u00bb button_border_width=\u00a0\u00bb2px\u00a0\u00bb button_border_color=\u00a0\u00bb#FB0346″ button_border_radius=\u00a0\u00bb30px\u00a0\u00bb button_icon=\u00a0\u00bb$||divi||400″ custom_margin_tablet=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb2em||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb global_colors_info=\u00a0\u00bb{%22gcid-8e43273b-69bc-45d5-a817-07da9f1ce23e%22:%91%22button_text_color__hover%22%93}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#FB0346″ button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb button_text_color__hover_enabled=\u00a0\u00bbon|desktop\u00a0\u00bb button_text_color__hover=\u00a0\u00bb#ffffff\u00a0\u00bb][\/et_pb_button][et_pb_text _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856″ header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3″ include_categories=\u00a0\u00bb19″ show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856″ header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856″ custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.25.1″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.27.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856″ header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]

Our Tax Team at Berney Associ\u00e9s is available to answer any tax-related questions and assist you at every stage. Don’t hesitate to reach out<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbContact us\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.27.4″ _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346″ button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb$||divi||400″ custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856″ button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"

As the UK and Portugal reform their \u00abnon-dom\u00bb and \u00abnon-habitual resident\u00bb regimes, Switzerland's lump-sum taxation remains an attractive alternative - offering foreign taxpayers a simplified and expenditure-based tax framework.<\/p>","protected":false},"author":10,"featured_media":243610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[212,213],"actualite-theme":[71],"class_list":["post-241666","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-lump-sum-taxation-switzerland","tag-non-dom-regime-uk","actualite-theme-fiscalite"],"acf":[],"yoast_head":"\nThe benefits of the lump-sum taxation regime in Switzerland - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"The UK ends its "non-dom" regime: Switzerland\u2019s lump-sum taxation offers a favorable and predictable tax solution for wealthy foreign residents.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/berneyassocies.com\/en\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The benefits of the lump-sum taxation regime in Switzerland - Berney Associ\u00e9s SA\" \/>\n<meta property=\"og:description\" content=\"The UK ends its "non-dom" regime: Switzerland\u2019s lump-sum taxation offers a favorable and predictable tax solution for wealthy foreign residents.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/posts\/241666\" \/>\n<meta property=\"og:site_name\" content=\"Berney Associ\u00e9s SA\" \/>\n<meta property=\"article:published_time\" content=\"2025-05-07T16:21:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-20T10:16:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Imposition_au_forfait-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"960\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Aida Foric\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aida Foric\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/\"},\"author\":{\"name\":\"Aida Foric\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/person\\\/eab8c26b409706051ae9742922450338\"},\"headline\":\"The benefits of the lump-sum taxation regime in Switzerland\",\"datePublished\":\"2025-05-07T16:21:18+00:00\",\"dateModified\":\"2026-01-20T10:16:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/\"},\"wordCount\":2355,\"publisher\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Imposition_au_forfait-1.png\",\"keywords\":[\"Lump-sum taxation Switzerland\",\"Non-dom regime UK\"],\"articleSection\":[\"Actualit\u00e9s\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/\",\"name\":\"The benefits of the lump-sum taxation regime in Switzerland - Berney Associ\u00e9s SA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Imposition_au_forfait-1.png\",\"datePublished\":\"2025-05-07T16:21:18+00:00\",\"dateModified\":\"2026-01-20T10:16:18+00:00\",\"description\":\"The UK ends its \\\"non-dom\\\" regime: Switzerland\u2019s lump-sum taxation offers a favorable and predictable tax solution for wealthy foreign residents.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/#primaryimage\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Imposition_au_forfait-1.png\",\"contentUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Imposition_au_forfait-1.png\",\"width\":960,\"height\":540,\"caption\":\"Carte de l'Europe avec la Suisse et le Royaume-Uni mis en \u00e9vidence\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Actualit\u00e9s\",\"item\":\"https:\\\/\\\/berneyassocies.com\\\/category\\\/actualites\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The benefits of the lump-sum taxation regime in Switzerland\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#website\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/\",\"name\":\"Berney Associ\u00e9s SA\",\"description\":\"Votre fiduciaire en Suisse romande\",\"publisher\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#organization\"},\"alternateName\":\"Votre fiduciaire en Suisse romande\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/berneyassocies.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#organization\",\"name\":\"Berney Associ\u00e9s SA\",\"alternateName\":\"Votre fiduciaire en Suisse romande\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png\",\"contentUrl\":\"https:\\\/\\\/berneyassocies.com\\\/wp-content\\\/uploads\\\/2025\\\/05\\\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png\",\"width\":1200,\"height\":628,\"caption\":\"Berney Associ\u00e9s SA\"},\"image\":{\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/berney-associ-s\\\/?originalSubdomain=fr\",\"https:\\\/\\\/www.instagram.com\\\/berneyassocies\\\/\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCRPy3E8GsTbCeg0qWpCmkpw\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/berneyassocies.com\\\/#\\\/schema\\\/person\\\/eab8c26b409706051ae9742922450338\",\"name\":\"Aida Foric\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g\",\"caption\":\"Aida Foric\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The benefits of the lump-sum taxation regime in Switzerland - Berney Associ\u00e9s SA","description":"The UK ends its \"non-dom\" regime: Switzerland's lump-sum taxation offers a favourable and predictable tax solution for wealthy foreign residents.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/berneyassocies.com\/en\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/","og_locale":"en_GB","og_type":"article","og_title":"The benefits of the lump-sum taxation regime in Switzerland - Berney Associ\u00e9s SA","og_description":"The UK ends its \"non-dom\" regime: Switzerland\u2019s lump-sum taxation offers a favorable and predictable tax solution for wealthy foreign residents.","og_url":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/posts\/241666","og_site_name":"Berney Associ\u00e9s SA","article_published_time":"2025-05-07T16:21:18+00:00","article_modified_time":"2026-01-20T10:16:18+00:00","og_image":[{"width":960,"height":540,"url":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Imposition_au_forfait-1.png","type":"image\/png"}],"author":"Aida Foric","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Aida Foric","Estimated reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/#article","isPartOf":{"@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/"},"author":{"name":"Aida Foric","@id":"https:\/\/berneyassocies.com\/#\/schema\/person\/eab8c26b409706051ae9742922450338"},"headline":"The benefits of the lump-sum taxation regime in Switzerland","datePublished":"2025-05-07T16:21:18+00:00","dateModified":"2026-01-20T10:16:18+00:00","mainEntityOfPage":{"@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/"},"wordCount":2355,"publisher":{"@id":"https:\/\/berneyassocies.com\/#organization"},"image":{"@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/#primaryimage"},"thumbnailUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Imposition_au_forfait-1.png","keywords":["Lump-sum taxation Switzerland","Non-dom regime UK"],"articleSection":["Actualit\u00e9s"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/","url":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/","name":"The benefits of the lump-sum taxation regime in Switzerland - Berney Associ\u00e9s SA","isPartOf":{"@id":"https:\/\/berneyassocies.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/#primaryimage"},"image":{"@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/#primaryimage"},"thumbnailUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Imposition_au_forfait-1.png","datePublished":"2025-05-07T16:21:18+00:00","dateModified":"2026-01-20T10:16:18+00:00","description":"The UK ends its \"non-dom\" regime: Switzerland's lump-sum taxation offers a favourable and predictable tax solution for wealthy foreign residents.","breadcrumb":{"@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/#primaryimage","url":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Imposition_au_forfait-1.png","contentUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Imposition_au_forfait-1.png","width":960,"height":540,"caption":"Carte de l'Europe avec la Suisse et le Royaume-Uni mis en \u00e9vidence"},{"@type":"BreadcrumbList","@id":"https:\/\/berneyassocies.com\/the-benefits-of-the-lump-sum-taxation-regime-in-switzerland\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Actualit\u00e9s","item":"https:\/\/berneyassocies.com\/category\/actualites\/"},{"@type":"ListItem","position":2,"name":"The benefits of the lump-sum taxation regime in Switzerland"}]},{"@type":"WebSite","@id":"https:\/\/berneyassocies.com\/#website","url":"https:\/\/berneyassocies.com\/","name":"Berney Associ\u00e9s SA","description":"Your trust company in French-speaking Switzerland","publisher":{"@id":"https:\/\/berneyassocies.com\/#organization"},"alternateName":"Votre fiduciaire en Suisse romande","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/berneyassocies.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/berneyassocies.com\/#organization","name":"Berney Associ\u00e9s SA","alternateName":"Votre fiduciaire en Suisse romande","url":"https:\/\/berneyassocies.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/berneyassocies.com\/#\/schema\/logo\/image\/","url":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png","contentUrl":"https:\/\/berneyassocies.com\/wp-content\/uploads\/2025\/05\/Berney-Associes-Votre-Fiduciaire-en-Suisse-Romande.png","width":1200,"height":628,"caption":"Berney Associ\u00e9s SA"},"image":{"@id":"https:\/\/berneyassocies.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/berney-associ-s\/?originalSubdomain=fr","https:\/\/www.instagram.com\/berneyassocies\/","https:\/\/www.youtube.com\/channel\/UCRPy3E8GsTbCeg0qWpCmkpw"]},{"@type":"Person","@id":"https:\/\/berneyassocies.com\/#\/schema\/person\/eab8c26b409706051ae9742922450338","name":"Aida Foric","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2394dc1a49168857a5c3b2bb0ae7edac4100fbc2a59464c37a71bc7e14d3940a?s=96&d=mm&r=g","caption":"Aida Foric"}}]}},"_links":{"self":[{"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/posts\/241666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/comments?post=241666"}],"version-history":[{"count":9,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/posts\/241666\/revisions"}],"predecessor-version":[{"id":243612,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/posts\/241666\/revisions\/243612"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/media\/243610"}],"wp:attachment":[{"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/media?parent=241666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/categories?post=241666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/tags?post=241666"},{"taxonomy":"actualite-theme","embeddable":true,"href":"https:\/\/berneyassocies.com\/en\/wp-json\/wp\/v2\/actualite-theme?post=241666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}