Autor: Roland Böhi , Danielle Wenger
Paper: PD Newsletter

Newsletter May 2017: Flat-rate Taxation for high-net-worth individuals

Foreign nationals resident in Switzerland can be taxed on a lump-sum (flat-rate) basis if they are not gainfully employed in Switzerland. This taxation is based on the taxpayers’ actual annual living expenses rather than on their income and assets and offers attractive tax planning opportunities.