Auswandern von Deutschland nach Schweiz: Steuer-Guide 2026

Lump-sum taxation (Pauschalbesteuerung) in 2026

Swiss lump-sum taxation is based on living expenses, not actual income. Available to foreigners (non-Swiss) who don't work in Switzerland. The minimum federal base is CHF 400,000/year (7× annual rent or rental value of residence). The effective rate varies from 20 to 30% depending on the canton.

Most attractive cantons in 2026

• Zug: lowest effective rate in Switzerland (~11.8% for a company, ~22% for individuals). Very popular with crypto entrepreneurs (Crypto Valley).
• Schwyz: no cantonal inheritance tax, low rates. Ideal for wealth transmission.
• Vaud (Lausanne) and Geneva: higher rates (~33-35% effective) but superior international infrastructure, international schools, airport access.
• Valais and Graubünden: lump-sum taxation at lower bases, mountain lifestyle.

The three-tier tax system

In Switzerland, total tax = federal + cantonal + municipal. The federal rate is the same everywhere (max 11.5%), but cantons and municipalities bring the total from 15 to 40%. This is why your commune of residence is a strategic choice.

2026 Tips

• Pillar 3a: contributions to pillar 3a (tied private pension) are deductible, up to CHF 7,056/year in 2026 (or CHF 35,280 for self-employed without 2nd pillar).
• No Swiss exit tax: Switzerland levies no departure tax on unrealized capital gains. An advantage for residents planning to later move to a no-CGT country.
• Treaties: Switzerland has 100+ double taxation treaties. The France-Switzerland 1966 treaty (revised) is one of the most utilized.
• Wealth tax: unlike France's IFI (limited to real estate), Switzerland taxes total net wealth (real estate + financial assets), typically 0.1 to 0.5% depending on canton.