All countries
Switzerland
Expat guide
From Australia

Expatriate to Switzerland from Australia: tax guide 2026

Everything a Australia tax resident needs to know before relocating to Switzerland. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.

Income tax

Variable

Capital gains

0 %

Corp tax

14.6 %

Crypto

0 %

Inheritance

0 %

VAT

8.1 %

TaxCompanyCryptoInvestSimulatorRanking

Switzerland remains a premier destination for tax expatriation in 2026, thanks to its decentralized system where each canton sets its own rates. Lump-sum taxation (expenditure-based taxation) is still available in most cantons for wealthy foreigners not working in Switzerland, with negotiable tax bases starting at ~CHF 400,000/year.

This guide details cantonal rules, lump-sum taxation, treaties and pitfalls to avoid in 2026.

What you need to know as a Australia resident

Exit tax Australia

Applies

Australia applies CGT on unrealized gains when you lose tax resident status. 50% discount for assets held > 12 months.

Why expatriate to Switzerland?

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.

Special expat regimes

1 regime(s) available in Switzerland to optimize your taxes.

Exit tax in Switzerland

No exit tax

No exit tax

Capital gains on movable assets are not taxed in Switzerland for individuals, hence no exit tax.

Crypto asset taxation

Capital gains

0 %

Long-term

0 %

Crypto-to-crypto

Exempt

Reporting

Required

0% capital gains for private investors (capital gains on movable assets are exempt). Crypto must be declared for wealth tax as of December 31. Professional traders are taxed at progressive rates.

Real estate and capital gains

Resident

0 %
Primary exemptRental: 0 %

0% property capital gains for individuals. Rental income taxed at cantonal progressive rates. Wealth tax on net property value.

Legal structures for your business

1 legal structure available for doing business in Switzerland.

1

GmbH (LLC)

Most common structure

IS 14 % Participation exemption

* Information for guidance for a Australia tax resident. Consult an international tax expert for your situation. Data 2026.