Lump sum taxation, also called expenditure based taxation or the forfait, lets a wealthy newcomer settle in Switzerland and pay an agreed annual tax based on living expenses rather than worldwide income. This page explains how it applies to Pakistani 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.
Lump sum taxation is open by nationality, so Pakistani nationals are not excluded as a class. Eligibility turns on personal circumstances rather than passport. You must be over 18, take up residence in Switzerland for the first time or after at least ten years away, and not carry on any gainful employment or business inside Switzerland. Passive management of your own wealth is allowed.
Because Pakistani nationals are outside the EU and EFTA, the permit also needs federal approval from the State Secretariat for Migration in addition to the cantonal tax ruling. The canton must see a clear fiscal interest in admitting you. Confirm the current position for your situation with the official authority.
There is one core route. You negotiate an expenditure based tax ruling with the canton, secure a home there to rent or to own, and apply for a residence permit on that basis. Spouses and dependent children can usually be included on linked permits.
This is a residence route, not a direct citizenship route. Swiss citizenship is a separate and much longer process with its own residence and integration conditions.
Processing commonly runs about three to seven months depending on the canton, the tax ruling negotiation and the federal approval step. Treat any timeline as indicative and confirm with the cantonal authority.
The annual tax is negotiated with the canton and is based on your deemed worldwide living expenses, subject to a federal minimum base. Cantons can set higher floors. Figures vary widely by canton, so the table below leaves the negotiated amount to be confirmed with the authority.
Confirm the current figure with the official authority
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum expenditure base | Reported at CHF 435,000 for 2026 | Cantons may apply a higher base. Confirm the current figure with the official authority |
| Negotiated annual tax | Confirm with the official authority | Set by ruling with the chosen canton |
| Qualifying home | Confirm with the official authority | Rented or owned in the canton |
Figures are indicative and current as of June 2026. State Secretariat for Migration (SEM), with the cantonal tax and migration authorities publishes the binding detail. Verify before you act.
No. The route requires that you do not take up employment or run a business inside Switzerland. Managing your own private wealth is allowed.
No. It is set at cantonal level and several cantons have abolished it. Your choice of canton matters. Confirm current availability with the official authority.
No. It is a residence route. Citizenship is a separate, longer process with its own 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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