British nationals can use Swiss lump sum taxation to live in Switzerland on an expenditure based tax arrangement. Since Brexit, British nationals apply as third country nationals.
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.
Swiss lump sum taxation, also called expenditure based taxation or the forfait, is open to foreign nationals who take up residence in Switzerland for the first time, or after at least ten years away, and who do not carry on gainful employment in Switzerland. British nationals can qualify on those conditions.
Since Brexit, British nationals are third country nationals for Swiss immigration. The tax arrangement is agreed with the canton, but the residence permit is more discretionary for third country nationals and often turns on a clear cantonal economic interest. Confirm your position with the official authority and the chosen canton.
The route combines a tax ruling with the canton and a residence permit. Tax is charged on an assumed level of expenditure rather than on worldwide income. The taxable base is set at the higher of a federal minimum, a multiple of the rent or rental value of the Swiss home, or a multiple of board and lodging costs.
For 2026 the federal minimum taxable base is reported at CHF 435,000. The reduced base of CHF 400,000 is reserved for citizens of the European Union and EFTA, so it does not apply to British nationals after Brexit. Each canton sets its own minimum and rate. Confirm the current figures with the official authority.
Setting up lump sum taxation involves negotiating the tax ruling with the canton and securing the residence permit. Timelines depend on the canton and on the permit assessment, so treat any quoted period as indicative and confirm with the official authority.
The cost is the tax due on the taxable base, which varies by canton, plus the usual living costs of meeting the residence conditions. There is no single national figure. The table sets out the structure and routes the detail to the official authority.
Lump sum taxation supports residence in Switzerland. It is not citizenship and does not give a Swiss passport, which would follow only through ordinary naturalisation after many years of residence and further conditions. British nationals should also confirm how the arrangement interacts with United Kingdom tax rules and take licensed advice.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum taxable base, 2026 | Reported at CHF 435,000 | Confirm the current figure with the official authority |
| Reduced base for European Union and EFTA | Reported at CHF 400,000 | Does not apply to British nationals after Brexit |
| Basis of the base | Higher of the federal minimum or a multiple of rent or lodging | Set in the tax ruling |
| Cantonal minimum and rate | Varies by canton | Some cantons have abolished the regime |
| Employment | No gainful employment in Switzerland | Condition of the regime |
Figures are indicative and current as of June 2026. Cantonal tax administrations with the Federal Tax Administration, and cantonal migration offices for the residence permit publishes the binding detail. Verify before you act.
Yes, the tax regime remains open to qualifying foreign nationals. Since Brexit, British nationals apply as third country nationals, so the residence permit side is more discretionary. Confirm your position with the official authority and the canton.
No. The reduced base reported at CHF 400,000 is reserved for citizens of the European Union and EFTA. After Brexit, British nationals do not qualify for it. Confirm the current figures with the official authority.
No. It supports residence on a tax arrangement. A Swiss passport would come only through ordinary naturalisation after many years of residence and other 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.
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