Ch Lump Sum

---
name: ch-lump-sum
description: "Swiss expenditure-based (lump-sum) taxation, Besteuerung nach dem Aufwand / imposition d'après la dépense / Pauschalbesteuerung, for tax year 2026. Covers who qualifies (non-Swiss, first Swiss residence or back after 10 years, no gainful activity in Switzerland, both spouses), the federal base (worldwide living costs, at least CHF 435,000, 7x rent or rental value, 3x board and lodging), the control calculation on Swiss-source and treaty-relieved income, the modified lump-sum under seven tax treaties, cantonal minimums and wealth tax (Zug, Geneva, Vaud, Ticino, Valais, Graubünden, Bern; abolished in Zurich, Basel-Stadt, Schaffhausen, Appenzell Ausserrhoden), filing, payment, fines and how the regime ends. Trigger on: lump-sum tax Switzerland, forfait fiscal, Pauschalsteuer, Aufwandbesteuerung, expenditure-based taxation, move to Switzerland without working. Out of scope: ch-federal-income-tax (ordinary tariff and deductions), ch-cantonal-tax, ch-ahv-iv, ch-cross-border."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ch-lump-sum"
  jurisdiction: "CH"
  tax_year: "2026"
  last_updated: "2026-10-31"
---

# Switzerland: expenditure-based (lump-sum) taxation, 2026

A foreign national who moves to Switzerland and does not work here can pay tax on their living costs instead of their income. Federal law calls it Besteuerung nach dem Aufwand (DBG art. 14). The cantons may offer it for cantonal and communal tax (StHG art. 6), and most do. The tariff is the ordinary one; the saving comes from the base.

This skill covers the regime only. Related skills in this pack:

- `ch-federal-income-tax`: the 2026 federal tariff that is applied to the lump-sum base, filing and payment.
- `ch-cantonal-tax`: cantonal and communal tariffs and multipliers, which are usually the larger part of the bill.
- `ch-ahv-iv`: AHV/IV/EO contributions of non-employed persons, which lump-sum taxpayers pay.
- `ch-cross-border`: treaties, withholding tax and moving in or out.

## Who this applies to

An individual has the right to lump-sum taxation for federal tax when all three tests are met (DBG art. 14 para. 1):

1. **Not Swiss.** A Swiss citizen who also holds another nationality does not qualify. The right ends when the person naturalises; ordinary tax then applies for the whole tax period of the naturalisation (ESTV circular no. 44, section 2.2).
2. **New to Swiss tax.** Unlimited tax liability (residence or stay under DBG art. 3) starts for the first time, or after at least 10 years without it. A person who was taxed on expenditure before, left and returns may apply again without the 10-year wait (circular no. 44, section 2.3). Diplomats and officials of international organisations who stay in Switzerland after retiring do not qualify.
3. **No gainful activity in Switzerland.** Any main or side occupation carried on in Switzerland excludes the regime, wherever the pay is received. The circular names artists, scientists, inventors, sportspeople and board members who work in Switzerland in person (section 2.3). Work done abroad is not activity in Switzerland.

**Spouses.** Spouses living together must both meet all three tests (DBG art. 14 para. 2). If one spouse is Swiss, becomes Swiss, or starts working in Switzerland, both lose the regime and pay ordinary tax for the whole tax period (circular no. 44, section 2.4).

**Cantons.** For cantonal and communal tax the canton decides whether to offer the regime (StHG art. 6 para. 1). Zurich, Basel-Stadt, Schaffhausen and Appenzell Ausserrhoden have abolished it. Basel-Landschaft allows it only in the year of arrival, to the end of that tax period (ESTV, Einkommenssteuer natürlicher Personen, section 2.4). Zurich abolished it from 1 January 2010 after a popular vote (Kanton Zürich press release of January 2011). A person in those cantons can still be taxed on expenditure for federal tax only.

**Start.** The right exists from the start of tax liability, both for residence and for a stay under DBG art. 3 (circular no. 44, section 2.5). The person must file the special lump-sum return and prove the conditions every year (section 5.1). A person who gives up the regime and is taxed in the ordinary way normally cannot return to it later (section 2.5).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Federal minimum base (DBG art. 14 para. 3 let. a) | CHF 435,000 | 2026 | https://www.fedlex.admin.ch/eli/oc/2025/579/de |
| Federal minimum base, previous year | CHF 434,700 | 2025 | https://www.fedlex.admin.ch/eli/oc/2024/479/de |
| Federal minimum base, 2024 | CHF 429,100 | 2024 | https://www.fedlex.admin.ch/eli/oc/2023/493/de |
| Federal minimum base, 2023 | CHF 421,700 | 2023 | https://www.fedlex.admin.ch/eli/oc/2022/575/de |
| Own household: multiple of annual rent or rental value | 7 times | 2026 | https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de |
| No own household: multiple of annual board and lodging | 3 times | 2026 | https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de |
| Federal tariff applied to the base | Ordinary tariff, DBG art. 36 (single top marginal 13.2%, flat 11.5% from CHF 794,000) | 2026 | https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de |
| Child reduction of CHF 263 (DBG art. 36 para. 2bis) | Not granted | 2026 | https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de |
| Zug minimum income base | CHF 500,000 | 2026 | https://bgs.zg.ch/app/de/texts_of_law/632.11 |
| Zug wealth base | At least 20 times the income base | 2026 | https://bgs.zg.ch/app/de/texts_of_law/632.1 |
| Geneva minimum income base | CHF 400,000 | 2026 | https://silgeneve.ch/legis/data/rsg_d3_08.htm |
| Geneva wealth component | Expenditure base increased by 10% | 2026 | https://silgeneve.ch/legis/data/rsg_d3_08.htm |
| Vaud minimum base (includes 15% for wealth tax) | CHF 415,000 | 2026 | https://prestations.vd.ch/pub/blv-publication/actes/consolide/642.11 |
| Vaud rent and board multiples | 7 times rent, 3 times board, each increased by 10% | 2026 | https://prestations.vd.ch/pub/blv-publication/actes/consolide/642.11 |
| Ticino minimum income base (indexed) | CHF 434,700, valid from tax year 2025 | 2025 | https://www.estv2.admin.ch/stp/kb/ti-it.pdf |
| Ticino wealth base | 5 times the income base | 2026 | https://www.estv2.admin.ch/stp/kb/ti-it.pdf |
| Valais minimum income base | CHF 250,000 | 2026 | https://lex.vs.ch/app/de/texts_of_law/642.400 |
| Valais wealth base | At least 4 times the income base | 2026 | https://lex.vs.ch/app/de/texts_of_law/642.1 |
| Graubünden minimum income base | Same as federal: CHF 435,000 | 2026 | https://www.gr-lex.gr.ch/app/de/texts_of_law/720.015 |
| Bern minimum income base | CHF 400,000 | 2026 | https://www.belex.sites.be.ch/app/de/texts_of_law/661.11 |
| Bern wealth tax | Only on real estate in the canton of Bern | 2026 | https://www.belex.sites.be.ch/app/de/texts_of_law/661.11 |
| Zurich | Abolished for cantonal and communal tax from 2010 | 2026 | https://www.zh.ch/de/news-uebersicht/medienmitteilungen/2011/01/004.html |
| Federal general due date for tax year 2026 | 1 March 2027 | 2026 | https://www.fedlex.admin.ch/eli/cc/1993/717_717_717/de |
| Federal late payment interest | 4.00% | 2026 | https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf |
| Federal fine for breach of procedural duties | Up to CHF 1,000; up to CHF 10,000 in serious or repeat cases | 2026 | https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de |

The federal minimum is indexed to consumer prices each year (DBG art. 14 para. 6 with art. 39 para. 2). The EFD ordinances on cold progression set it at CHF 421,700 for 2023 (AS 2022 575), CHF 429,100 for 2024 (AS 2023 493), CHF 434,700 for 2025 (AS 2024 479) and CHF 435,000 for 2026 (AS 2025 579). ESTV circular 2-215 confirms CHF 434,700 for 2025 and CHF 435,000 for 2026.

## The taxable base

**Federal tax.** The base is the taxpayer's annual worldwide living costs, and those of the people they support, in the assessment period (DBG art. 14 para. 3). It is never lower than the highest of:

- (a) CHF 435,000 for 2026;
- (b) with an own household: 7 times the annual rent, or 7 times the rental value of an owned home (DBG art. 21 para. 1 let. b);
- (c) without an own household: 3 times the annual price of board and lodging where they live;
- (d) the control calculation: the sum of gross income from Swiss real estate, Swiss movable property, capital invested in Switzerland (including mortgage-secured claims), Swiss-exploited copyrights, patents and similar rights, Swiss-source pensions, and any foreign income for which the person claims relief from foreign tax under a Swiss tax treaty.

**Living costs** include food and clothing, housing with heating, cleaning and garden, taxes and social insurance, all staff costs in cash and kind, maintenance payments, education including children's schools abroad, travel, holidays, sport, spa stays, horses and other costly animals, and running costs of cars, boats, yachts and aircraft. The spouse's and minor children's own living costs count too. One-off items such as a large gift are normally not living costs (circular no. 44, section 3.2).

**Rent rules.** Annual rent is the actual rent for a full year without heating costs. If the landlord is a related person or company, the arm's length rent counts. With several Swiss homes, the highest rent or rental value sets the 7x test, and the others still count as living costs (section 3.3.2).

**Control calculation (d).** Swiss-source capital income means bonds whose debtor is resident in Switzerland and shares of companies with their seat in Switzerland; where the securities are held and their currency do not matter. Foreign income enters when any foreign tax on it is reduced or removed by a treaty, including when only a Swiss address is given to the payer. The gross amount is the income less the part of foreign tax that cannot be recovered (sections 3.3.4 and 5.1). Only two deductions are allowed in (d): maintenance costs of real estate under the property cost ordinance, and ordinary management costs of movable assets whose income is taxed. Debt interest, annuities and other charges are not deductible (VO Aufwandbesteuerung art. 1).

**No deductions from the base.** Nothing is deducted from the living-costs amount or the 7x and 3x amounts (circular no. 44, section 3.2). Social deductions under DBG art. 35 are not allowed (VO art. 2).

**Tariff and rate.** The base is taxed at the ordinary tariff of DBG art. 36: the single tariff, or the married tariff for spouses living together. The CHF 263 per-child reduction does not apply (DBG art. 14 para. 4). Income outside (d) is ignored when setting the rate (VO art. 3). The assessment always uses the highest result under DBG art. 14 paras. 3 to 5 (VO art. 5). See `ch-federal-income-tax` for the 2026 bands.

**Cantonal and communal tax.** The canton sets its own minimum and the 7x and 3x tests apply (StHG art. 6 para. 3). The lump-sum tax replaces income and wealth tax, and each canton decides how wealth is covered (para. 5). The cantonal control calculation compares tax, not base: the lump-sum tax must be at least the ordinary income and wealth tax on the Swiss-source assets and income listed in para. 6, including the assets themselves. Cantonal wealth rules differ:

- Zug: wealth base at least 20 times the income base under StG § 14 para. 3 let. a to c; minimum income base CHF 500,000 (VO zum StG § 4 para. 2).
- Geneva: the expenditure base is increased by 10% for wealth tax (LIPP art. 14 para. 4); minimum CHF 400,000.
- Vaud: the CHF 415,000 minimum includes a 15% uplift for wealth tax; the 7x rent and 3x board amounts are each increased by 10% (LI art. 15 para. 3).
- Ticino: taxable wealth is 5 times the income base and at least the wealth in the control calculation (LT art. 13 para. 5).
- Valais: wealth tax on at least 4 times the income base (StG art. 11 para. 4); minimum CHF 250,000.
- Graubünden: the minimum equals the federal amount (ABzStG art. 2a), so CHF 435,000 in 2026; the base adds wealth equal to the capitalised living costs (StG art. 15 para. 1).
- Bern: minimum CHF 400,000, or the federal minimum where that is lower (StG art. 16 paras. 3 and 4); wealth tax is levied only on real estate in the canton of Bern (para. 6).

**Capital gains.** Private capital gains on movable assets are tax-free for every resident (DBG art. 16 para. 3). Gains on Swiss real estate are taxed by the canton under its property gains tax (see `ch-cantonal-tax`).

## Deadlines and filing

- **Return.** The person claiming the regime files the special lump-sum return each year and proves that the conditions are met. They must send the tax office, without being asked, every document that could affect the right to the regime (circular no. 44, section 5.1). The canton sets the filing deadline and calls for returns (DBG art. 124 para. 1).
- **Treaty declaration.** The return must state whether, and for which income, treaty relief has been or will be claimed (section 5.1).
- **Payment.** Federal tax for 2026 falls due on 1 March 2027 (EFD ordinance on due dates, art. 1). It must be paid within 30 days of the due date (DBG art. 163 para. 1). Cantons may collect in instalments (DBG art. 161 para. 1).
- **Leaving Switzerland.** Tax falls due on the day a person who is leaving for good makes arrangements to leave (DBG art. 161 para. 4 let. a).

## Penalties and interest

- **Late payment.** Interest at 4.00% for 2026 on amounts not paid on time (DBG art. 164; ESTV circular 2-215). If no bill was received by the due date through no fault of the taxpayer, interest runs from 30 days after the bill is served.
- **Procedural fines.** Not filing the return or the required attachments after a reminder, or breaching a duty to inform: fine up to CHF 1,000, up to CHF 10,000 in serious or repeat cases (DBG art. 174).
- **Tax evasion.** False statements are treated like evasion under the ordinary income tax (circular no. 44, section 6). The fine is normally 1 times the evaded tax, reduced to one third for slight fault or raised to 3 times for serious fault (DBG art. 175 para. 2). A first voluntary disclosure is free of fine if the conditions of art. 175 para. 3 are met.
- **Undeclared treaty relief.** A person who later gives up treaty relief already received must pay the foreign withholding tax that was not deducted abroad (circular no. 44, section 5.1).

## Cross-border points

- **Treaty relief brings income into the control calculation.** Lump-sum taxpayers may use Switzerland's tax treaties. Any foreign income on which they obtain treaty relief is added to the control calculation (d) (DBG art. 14 para. 3 let. d no. 6). Relief applies only to income that fell due while they were unlimitedly taxable in Switzerland (circular no. 44, section 5.1).
- **Modified lump-sum taxation.** Under the treaties with Belgium, Germany, Italy, Norway, Canada, Austria and the USA, a Swiss resident gets treaty relief only if all income from that state taxable under Swiss law is subject to Swiss federal, cantonal and communal tax. A lump-sum taxpayer who claims relief under one of these treaties must therefore include all income from that state in the base, taxed at the rate of total worldwide income (DBG art. 14 para. 5; VO art. 4; circular no. 44, section 5.2). For the rate, deductions such as debt interest count, but they do not reduce the base. If the person does not declare the worldwide figures, the maximum rate applies.
- **Lump-sum foreign tax credit.** Lump-sum taxpayers generally cannot claim the lump-sum credit for residual foreign withholding taxes. The exception is the modified lump-sum under the seven treaties above, with the gross amounts declared (circular no. 44, section 5.2).
- **France.** Circular no. 44 lists special rules under the treaty with France for the control calculation (section 3.3.4). Read the treaty before advising a client with French income.
- **Swiss withholding tax.** The 35% Verrechnungssteuer on Swiss dividends and interest (VStG art. 13 para. 1 let. a) is credited or refunded under the withholding tax ordinance (circular no. 44, section 5.1). See `ch-cross-border`.
- **Tax certificates.** The tax office issues residence certificates on request, taking the treaty into account (section 6).

## Worked examples

### Example 1: single person in Zug, rented villa

A single Brazilian national moves to Zug on 1 January 2026, her first Swiss residence, and does not work in Switzerland. She rents a villa for CHF 80,000 a year without heating. Her worldwide living costs are CHF 380,000. Her only Swiss-source income is CHF 40,000 of Swiss dividends, and she claims no treaty relief.

Federal base: the highest of living costs CHF 380,000, the minimum CHF 435,000, 7 x 80,000 = CHF 560,000, and the control calculation CHF 40,000. The base is **CHF 560,000**.

Federal tax on the single tariff: the band from CHF 185,100 carries CHF 10,936.55 plus CHF 13.20 per further CHF 100. The excess is 560,000 - 185,100 = 374,900, which is 3,749 steps of CHF 100. Tax = 10,936.55 + 3,749 x 13.20 = 10,936.55 + 49,486.80 = **CHF 60,423.35**, about 10.79% of the base.

In Zug the cantonal income base is the highest of CHF 500,000 and the 7x rent of CHF 560,000, so also CHF 560,000. Taxable wealth is at least 20 x 560,000 = CHF 11,200,000. Cantonal and communal tax on those bases uses the Zug tariff and the commune's multiplier (`ch-cantonal-tax`).

```oa-check
name: Single, Zug, rent CHF 80,000, federal lump-sum tax 2026
inputs:
  living_costs: 380000
  federal_minimum: 435000
  annual_rent: 80000
  swiss_source_gross: 40000
  band_start: 185100
  tax_at_band_start: 10936.55
  per_100: 13.20
  zug_minimum: 500000
steps:
  - rent_test: annual_rent * 7
  - base: max(max(living_costs, federal_minimum), max(rent_test, swiss_source_gross))
  - steps_of_100: floor((base - band_start) / 100)
  - federal_tax: floor((tax_at_band_start + steps_of_100 * per_100) * 20) / 20
  - effective_rate_pct: round(federal_tax / base * 100, 2)
  - zug_income_base: max(zug_minimum, max(rent_test, living_costs))
  - zug_wealth_base: zug_income_base * 20
expected:
  rent_test: 560000
  base: 560000
  federal_tax: 60423.35
  effective_rate_pct: 10.79
  zug_wealth_base: 11200000
```

### Example 2: married couple, control calculation sets the base

A married couple, both Italian nationals, settle in Ticino on 1 January 2026 after more than 10 years abroad. Neither works in Switzerland. They rent their home for CHF 52,000 a year without heating. Their worldwide living costs are CHF 320,000. They hold a large portfolio of Swiss shares paying CHF 380,000 of dividends, receive a Swiss pension of CHF 60,000, and rent out a flat in Lugano for CHF 40,000 with CHF 8,000 of maintenance costs. Portfolio management costs are CHF 2,000. They claim no treaty relief on foreign income.

The tests: living costs CHF 320,000; minimum CHF 435,000; 7 x 52,000 = CHF 364,000. The control calculation: 380,000 + 60,000 + 40,000 = CHF 480,000 gross, less the two allowed deductions (property maintenance CHF 8,000 and management costs CHF 2,000) = **CHF 470,000**. That is the highest, so it is the federal base.

Federal tax on the married tariff: the band from CHF 152,400 carries CHF 5,692 plus CHF 13 per further CHF 100. The excess is 470,000 - 152,400 = 317,600, or 3,176 steps. Tax = 5,692 + 3,176 x 13 = 5,692 + 41,288 = **CHF 46,980**. Income outside the control calculation does not raise the rate (VO art. 3).

Had they claimed relief under the Italy treaty on Italian income, the modified lump-sum would apply: all Italian-source income taxable under Swiss law would join the base at the rate of their worldwide income.

```oa-check
name: Married, Ticino, control calculation above the minimum, federal lump-sum tax 2026
inputs:
  living_costs: 320000
  federal_minimum: 435000
  annual_rent: 52000
  swiss_dividends: 380000
  swiss_pension: 60000
  swiss_rent_income: 40000
  property_maintenance: 8000
  management_costs: 2000
  band_start: 152400
  tax_at_band_start: 5692
  per_100: 13
steps:
  - rent_test: annual_rent * 7
  - control_base: swiss_dividends + swiss_pension + swiss_rent_income - property_maintenance - management_costs
  - base: max(max(living_costs, federal_minimum), max(rent_test, control_base))
  - steps_of_100: floor((base - band_start) / 100)
  - federal_tax: floor((tax_at_band_start + steps_of_100 * per_100) * 20) / 20
expected:
  rent_test: 364000
  control_base: 470000
  base: 470000
  steps_of_100: 3176
  federal_tax: 46980.00
```

## Ask the client first

1. Nationality of both spouses, including any Swiss citizenship held now or applied for.
2. Swiss tax history: dates of any earlier Swiss residence or stay, and whether they were taxed on expenditure then.
3. Any work in Switzerland, paid or unpaid, by either spouse, including board seats in Swiss companies.
4. Target canton and commune, and the rent or rental value of every Swiss home.
5. Swiss-source income and assets (Swiss shares, bonds, real estate, pensions, royalties) and every foreign income on which they will claim treaty relief, especially from Belgium, Germany, Italy, Norway, Canada, Austria, the USA and France.
6. A budget of worldwide living costs for the household, including staff, schools, travel, cars, boats and aircraft.

## Sources

| Source | URL | Read on |
|---|---|---|
| Bundesgesetz über die direkte Bundessteuer (DBG), SR 642.11, version of 2 September 2026, art. 3, 14, 16, 36, 39, 124, 161, 163, 164, 174, 175, 205d | https://www.fedlex.admin.ch/eli/cc/1991/1184_1184_1184/de | 2026-10-23 |
| Steuerharmonisierungsgesetz (StHG), SR 642.14, version of 1 January 2025, art. 6 | https://www.fedlex.admin.ch/eli/cc/1991/1256_1256_1256/de | 2026-10-23 |
| Verordnung über die Besteuerung nach dem Aufwand bei der direkten Bundessteuer, SR 642.123, art. 1 to 5 | https://www.fedlex.admin.ch/eli/cc/2013/157/de | 2026-10-23 |
| Verordnung des EFD über die kalte Progression of 10 September 2025, AS 2025 579, art. 3 | https://www.fedlex.admin.ch/eli/oc/2025/579/de | 2026-10-23 |
| Verordnung des EFD über die kalte Progression of 22 August 2024, AS 2024 479, art. 5 | https://www.fedlex.admin.ch/eli/oc/2024/479/de | 2026-10-23 |
| Verordnung des EFD über die kalte Progression of 1 September 2023, AS 2023 493, art. 5 | https://www.fedlex.admin.ch/eli/oc/2023/493/de | 2026-10-23 |
| Verordnung des EFD über die kalte Progression of 16 September 2022, AS 2022 575, art. 5 | https://www.fedlex.admin.ch/eli/oc/2022/575/de | 2026-10-23 |
| Bundesgesetz über die Verrechnungssteuer (VStG), SR 642.21, art. 13 | https://www.fedlex.admin.ch/eli/cc/1966/371_385_384/de | 2026-10-23 |
| Verordnung des EFD über Fälligkeit und Verzinsung der direkten Bundessteuer, SR 642.124, art. 1 | https://www.fedlex.admin.ch/eli/cc/1993/717_717_717/de | 2026-10-23 |
| ESTV, Kreisschreiben Nr. 44, Besteuerung nach dem Aufwand bei der direkten Bundessteuer, 24 July 2018 | https://www.estv.admin.ch/dam/de/sd-web/pl0PXAcAAxJq/dbst-ks-2018-1-044-d-de.pdf | 2026-10-23 |
| ESTV, Rundschreiben 2-215-D-2025, kalte Progression und Zinssätze für das Steuerjahr 2026, 11 September 2025 | https://www.estv.admin.ch/dam/de/sd-web/vFK3ntWLQ4s4/2-215-D-2025-d.pdf | 2026-10-23 |
| ESTV, Steuerinformationen D, Einkommenssteuer natürlicher Personen (September 2025), section 2.4 | https://www.estv2.admin.ch/stp/ds/d-einkommenssteuer-natuerlicher-personen-gesamter-text-de.pdf | 2026-10-23 |
| Kanton Zug, Steuergesetz (BGS 632.1), § 14 | https://bgs.zg.ch/app/de/texts_of_law/632.1 | 2026-10-23 |
| Kanton Zug, Verordnung zum Steuergesetz (BGS 632.11), § 4 | https://bgs.zg.ch/app/de/texts_of_law/632.11 | 2026-10-23 |
| République et canton de Genève, LIPP (D 3 08), art. 14, version of 1 January 2026 | https://silgeneve.ch/legis/data/rsg_d3_08.htm | 2026-10-23 |
| Canton de Vaud, Loi sur les impôts directs cantonaux (LI, BLV 642.11), art. 15 and 60, version of 1 May 2026 | https://prestations.vd.ch/pub/blv-publication/actes/consolide/642.11 | 2026-10-23 |
| Canton de Vaud, Règlement relatif à l'imposition d'après la dépense (RILI, BLV 642.11.1), art. 1 | https://prestations.vd.ch/pub/blv-publication/actes/consolide/642.11.1 | 2026-10-23 |
| ESTV, Foglio cantonale Ticino (febbraio 2026), LT art. 13 | https://www.estv2.admin.ch/stp/kb/ti-it.pdf | 2026-10-23 |
| Kanton Wallis, Steuergesetz (SGS 642.1), art. 11, version of 1 January 2026 | https://lex.vs.ch/app/de/texts_of_law/642.1 | 2026-10-23 |
| Kanton Wallis, Verordnung über die Besteuerung nach dem Aufwand (SGS 642.400), art. 1 | https://lex.vs.ch/app/de/texts_of_law/642.400 | 2026-10-23 |
| Kanton Graubünden, Steuergesetz (BR 720.000), art. 14 and 15, version of 1 January 2026 | https://www.gr-lex.gr.ch/app/de/texts_of_law/720.000 | 2026-10-23 |
| Kanton Graubünden, Ausführungsbestimmungen zur Steuergesetzgebung (BR 720.015), art. 2a | https://www.gr-lex.gr.ch/app/de/texts_of_law/720.015 | 2026-10-23 |
| Kanton Bern, Steuergesetz (BSG 661.11), art. 16, version of 1 January 2026 | https://www.belex.sites.be.ch/app/de/texts_of_law/661.11 | 2026-10-23 |
| Kanton Zürich, press release on the abolition of lump-sum taxation, January 2011 | https://www.zh.ch/de/news-uebersicht/medienmitteilungen/2011/01/004.html | 2026-10-23 |

Not yet confirmed: the Ticino minimum comes from the ESTV cantonal sheet of February 2026, not the canton's own legislation site (which did not load); Vaud indexes its CHF 415,000 under LI art. 60 (RILI art. 1 para. 4) but its law of 1 May 2026 still prints CHF 415,000, and Ticino indexes its CHF 434,700 under LT art. 13 para. 8; neither 2026 indexed figure was found; whether Geneva or Bern index their CHF 400,000 (the law texts state a fixed figure); how Graubünden capitalises living costs into a wealth base; whether the 2020 revision of the ordinance on the credit for foreign withholding taxes (SR 672.201) changed the rule in circular no. 44, section 5.2, that lump-sum taxpayers generally get no credit; the special treaty rules for France, Belgium, Germany, Italy, Norway, Canada, Austria and the USA treaty by treaty; cantonal filing deadlines.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-31. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ch-lump-sum` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ch-lump-sum. If neither is available, confirm every figure against the official source pages cited above before relying on it.