For wealthy applicants who are not from the EU or EFTA, lump sum taxation is one of the few routes to a Swiss residence permit, and it is open to Chinese nationals who meet the 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.
Lump sum taxation is available to a foreign national who takes up Swiss tax domicile for the first time, or after at least ten years living outside Switzerland, and who does not work for pay in Switzerland. The right ends if the person acquires Swiss citizenship or starts gainful work in the country.
Because Chinese nationals are outside the EU and EFTA, the application also needs federal approval from the State Secretariat for Migration after the canton agrees the arrangement.
The route works by agreeing a tax base with a canton, which the immigration authorities then use to grant a residence permit. The permit lets the holder live in Switzerland without working and is renewed while the arrangement holds.
Not every canton offers lump sum taxation, so the choice of canton matters. Several cantons do not offer it at all.
The permit is typically issued for one year at a time and renewed while the lump sum arrangement and residence conditions are met. Confirm current processing times with the canton and the State Secretariat for Migration.
The figures below are indicative and drawn from public reporting. The actual tax depends on the canton and personal profile, so confirm with the relevant cantonal tax authority before acting.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum tax base | CHF 434,700 for 2025 | Cantons may set higher minimums |
| Typical tax base for applicants from outside the EU and EFTA | Often CHF 800,000 to 1,000,000 | Depends on canton and profile |
| Indicative annual tax | Often CHF 250,000 to 1,000,000 | Ordinary cantonal rates applied to the agreed base |
| Residence permit | Initial residence permit renewed yearly | Valid while the arrangement holds |
Figures are indicative and current as of June 2026. Cantonal tax authorities and the State Secretariat for Migration (SEM) publishes the binding detail. Verify before you act.
Yes, where the conditions are met. The applicant must be new to Swiss tax residence, or returning after at least ten years abroad, and must not work for pay in Switzerland. Federal approval from the State Secretariat for Migration is also needed.
It is a residence route, not a direct citizenship route, and the lump sum right ends on acquiring Swiss citizenship. Confirm any naturalisation timeline and rules with the authorities.
Most cantons offer lump sum taxation but several do not. The terms vary by canton, so confirm the current position with the relevant cantonal tax authority.
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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