n Without Prejudice - Winds of change : immigration law
|Article Title||Winds of change : immigration law|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Affiliations||1 Maitland and 2 Maitland|
|Publication Date||Dec 2011|
|Pages||65 - 66|
Generally speaking, Switzerland welcomes foreigners wishing to become resident though some degree of control is exercised. Subject to Swiss immigration requirements, a foreigner wishing to move to Switzerland, who is not intending to work there, is entitled to be taxed on a lump sum basis (on a "forfait") in lieu of the ordinary income, capital gains and wealth taxes at the Cantonal level. This article provides an update on the forfait.
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