{"id":5754,"date":"2021-05-16T14:05:31","date_gmt":"2021-05-16T13:05:31","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/les-forfaits-fiscaux-des-personnes-physiques\/"},"modified":"2021-11-19T09:41:31","modified_gmt":"2021-11-19T08:41:31","slug":"lump-sum-taxation-for-natural-persons","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/en\/domaines\/lump-sum-taxation-for-natural-persons\/","title":{"rendered":"Lump-sum taxation (for natural persons)"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1zsb7m-9f2d5d67ad66ff1fbc4a0923a2045ea5\">\n.avia-section.av-1zsb7m-9f2d5d67ad66ff1fbc4a0923a2045ea5{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-1zsb7m-9f2d5d67ad66ff1fbc4a0923a2045ea5 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href=\"https:\/\/swisnot.ch\/en\/fields\/\">\/ Fields of activity<\/a><a href=\"https:\/\/swisnot.ch\/en\/domaines\/taxation\/\"> \/ Taxation<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5754'><div class='entry-content-wrapper clearfix'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov70k02-3ac9d3013102878cd4019fcd3a9bb5c4\">\n#top .av-special-heading.av-kov70k02-3ac9d3013102878cd4019fcd3a9bb5c4{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov70k02-3ac9d3013102878cd4019fcd3a9bb5c4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov70k02-3ac9d3013102878cd4019fcd3a9bb5c4 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov70k02-3ac9d3013102878cd4019fcd3a9bb5c4 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Lump-sum taxation (for natural persons)<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-c91961848cbd63f99b1079e7c6ba446b\">\n.flex_column.av-132456d-c91961848cbd63f99b1079e7c6ba446b{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0 0 0;\n}\n<\/style>\n<div  class='flex_column av-132456d-c91961848cbd63f99b1079e7c6ba446b av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div>\n<div id=\"contentwrap\">\n<div>\n<div>\n<h3><strong>Lump-sum taxation (for natural persons)<\/strong><\/h3>\n<p>Philippe FRESARD, notary and lawyer in Berne and Manuel PIQUEREZ, notary and lawyer in Porrentruy<\/p>\n<p>For many years, and quite legally, cantons have set up the lump-sum taxation system for people residing in Switzerland or considered to have moved there by fiscal law for the first time or after an absence of at least ten years, without having a money-earning activity.<\/p>\n<p>This is obviously a very favourable and particularly attractive system for people wishing to plan their taxation. The total amount of taxes is negotiated with the fiscal administration of the canton where the person wishes to move. This is called tax after expenditure as the package is defined according to the costs of the person&#8217;s lifestyle and that of all his\/her dependants living in Switzerland. In most cantons, it is based on five times the rent or rented value of the taxpayer&#8217;s home. This lump-sum tax is the result of simple calculations and considerations: the tax administrations of the Confederation and of the cantons have neither the resources nor the means to check the precision of tax returns submitted by people living in Switzerland without a money-earning activity. The goal of the lump-sum taxation system is to achieve the best possible reflection of economic reality.<\/p>\n<p>Berne\/Porrentruy, 30.01.09<\/p>\n<div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6\">\n#top .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-7  el_before_av_iconlist  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >See also<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpcppklj-8b4585a2ebfc830fa79d6733058e6f3c\">\n#top .avia-icon-list-container.av-kpcppklj-8b4585a2ebfc830fa79d6733058e6f3c .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-kpcppklj-8b4585a2ebfc830fa79d6733058e6f3c .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all 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class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/&#039; title=&#039;Taxing of natural persons&#039;&gt;Taxing of natural persons&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/' title='Taxing of natural persons'>Taxing of natural persons<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-legal-persons\/' title='Taxing of legal persons'  class='iconlist_icon av-av_iconlist_item-e5445163be9202a3fe0cef5e23e25eb2 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class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781\">\n#top .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 av-special-heading-h1 blockquote modern-quote  avia-builder-el-9  el_after_av_iconlist  el_before_av_iconlist  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Fields of activity<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_iconlist-083a1a113fb6869c3c39a2c87f294688\">\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-av_iconlist-083a1a113fb6869c3c39a2c87f294688  avia-builder-el-10  el_after_av_heading  avia-builder-el-last '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 avia-iconlist-animate'>\n<li><a 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