How Vietnamese citizens can approach Swiss residence through lump sum taxation, including the cantonal role, eligibility and the figures to confirm.
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.
Vietnamese citizens are treated as nationals from outside the EU and EFTA. Lump sum taxation, also called expenditure based taxation, is open to people who take up residence in Switzerland, do not work in Switzerland, and have not been Swiss tax resident in the previous ten years.
For nationals from outside the EU and EFTA the residence permit usually rests on a predominant cantonal fiscal interest, so the chosen canton must agree the arrangement. Confirm eligibility with the cantonal tax authority and the State Secretariat for Migration.
The applicant negotiates a tax base with a canton and, on that basis, applies for a residence permit. Passive management of personal assets is allowed, but employment or running a business in Switzerland is not.
Because the deal is struck canton by canton, the same applicant can face different terms in different places. Compare cantons with a licensed professional before committing.
Secondary guidance reports processing of roughly three to seven months depending on the canton. Confirm the current timeline with the chosen cantonal authority and the State Secretariat for Migration.
The figures below are indicative. The actual tax is negotiated with the canton, so confirm every number with the official authority.
| Item | Indicative amount | Notes |
|---|---|---|
| Federal minimum taxable base for 2026 | CHF 435,000 (indicative) | Cantonal minimums can be higher. Confirm with the cantonal tax authority |
| Basis of assessment | Reported as at least seven times annual rent or rental value | Confirm with the cantonal tax authority |
| Annual tax payable | Negotiated with the canton | Depends on canton and tax base. Confirm the current figure with the official authority |
| Permit type for nationals from outside the EU and EFTA | Often a B permit renewed each year | Confirm with the State Secretariat for Migration |
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 in principle, as nationals from outside the EU and EFTA, provided a canton agrees and the predominant cantonal fiscal interest test is met. Confirm with the cantonal authority.
No. The route is for people who do not take up employment or run a business in Switzerland. Passive asset management is allowed. Confirm with the official authority.
Naturalisation in Switzerland follows a long qualifying period and further conditions. Confirm the current requirements with the official 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.
We introduce you to vetted, independent advisors, in confidence and at no obligation. Your topic is noted for you below.
Independent and paid by the people we help, never by a government and never by a firm.
One short email when a programme rule changes, with the official source named so you can verify it. No hype, unsubscribe anytime.