Switzerland allows residence based on lump sum taxation for some new residents. Brazilian nationals apply as nationals from outside the EU and EFTA, which carries extra conditions.
Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.
Brazil is not part of the EU or EFTA, so Brazilian nationals apply under the rules for nationals from outside that area. These applicants usually need to show a significant fiscal interest to the chosen canton, which means a higher agreed tax base than for an applicant from inside the EU or EFTA.
To use lump sum taxation, an applicant must be moving to Switzerland for the first time or returning after at least ten years away, must not work in Switzerland and may only manage personal assets. Confirm the conditions with the cantonal authority you intend to apply in.
Lump sum taxation is an expenditure based system. Instead of taxing actual worldwide income, the tax is calculated on agreed living expenses subject to a minimum base and a control calculation. A residence permit follows once the canton and the migration authority approve.
Not every canton offers the regime, and several have abolished it at cantonal level. Confirm availability in your target canton before planning.
Processing time varies by canton and the complexity of the file. Confirm the current expected timeline with the cantonal authority.
The central figure is the annual tax. The minimum federal base and the cantonal practice both matter, and for applicants from outside the EU and EFTA the agreed amount tends to be higher. The figures below are indicative. Verify each with the official authority before acting.
A residence permit lets you live in Switzerland under the agreed terms. A long path to permanent residence and later naturalisation exists under separate rules. Confirm the residence and stay conditions with the authorities, since they are strict.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum tax base | From CHF435,000 | Federal minimum expenditure base. Cantonal practice may set more |
| Indicative annual tax, outside the EU and EFTA | Often higher than for EU and EFTA applicants | Confirm the agreed amount with the canton |
| Professional fees | Confirm with a licensed professional | Varies by provider |
Figures are indicative and current as of June 2026. Cantonal tax and migration authorities and the State Secretariat for Migration (SEM) publishes the binding detail. Verify before you act.
Yes, in principle, but as nationals from outside the EU and EFTA they usually face a higher agreed tax base and must show a significant fiscal interest to the canton. Confirm the terms with the cantonal authority.
No. Lump sum taxation requires that you do not carry out gainful work in Switzerland. You may manage your own personal assets only. Confirm the limits with the authority.
No. Several cantons have abolished lump sum taxation at cantonal level. Availability depends on the canton you choose, so confirm before planning.
Information, not advice. Figures are indicative and current as of June 2026. Always confirm the present rules with the official program authority and a licensed professional before you act.
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