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Lump-Sum Taxation Residence (Cantonal)

A residency route for high-net-worth individuals who agree not to work in Switzerland — negotiated tax base varies by canton, often CHF 400,000+.

This route is not for active founders: it does not allow gainful work in Switzerland. It is also unavailable in five cantons that have abolished it: Zurich, Schaffhausen, Basel-Stadt, Basel-Landschaft and Appenzell Ausserrhoden.

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Official program name
Lump-Sum Taxation Residence (cantonal)
Program category
Investing in a qualifying business, fund, or approved asset (adjacent — passive wealth-based residency)
Current status
Active but restricted — cantonal, and being phased out in some cantons
Best suited for
High-net-worth individuals seeking Swiss residency without engaging in gainful employment in Switzerland
Overview
This is a residence route based on negotiating an annual lump-sum tax base with a specific canton, rather than declaring worldwide income — but it explicitly prohibits gainful employment within Switzerland, making it unsuitable for active founders. It is not available everywhere: five cantons (Zurich, Schaffhausen, Basel-Stadt, Basel-Landschaft, and Appenzell Ausserrhoden) have already abolished lump-sum taxation entirely.
Minimum investment
Negotiated annual tax base, varies by canton, often CHF 400,000+
Active involvement required
No — Swiss gainful employment is explicitly prohibited under this route
Residence status granted
Residence permit tied to the negotiated tax arrangement
Family inclusion
To be confirmedVaries by canton
Spouse work rights
Likely restricted given the no-gainful-employment condition — confirm per canton
Permanent residence pathway
Conditional — general Swiss PR rules apply after qualifying years
Official source
sem.admin.ch; individual cantonal tax authorities

Want more background?

Our guide explains how this route works in practice and what to prepare first.

Read the Switzerland guide →

Directional guidance only, not tax or immigration advice. Terms are individually negotiated per canton — confirm directly with the relevant cantonal tax authority. Last verified September 15, 2026.