n Without Prejudice - Winds of change : immigration law

Volume 11, Issue 11
  • ISSN : 1681-178X



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 "") in lieu of the ordinary income, capital gains and wealth taxes at the Cantonal level. This article provides an update on the .

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