Europe · Alpine

Switzerland

The world's most credible wealth-preservation domicile: a negotiated lump-sum tax deal with a specific canton, political stability nobody else can match, and — importantly — no citizenship or residence programme you can simply buy.

Last verified July 2026185 visa-free destinations

Tax position

Income tax (top): federal direct tax max 11.5%; combined federal+cantonal+communal top marginal roughly 22% (Zug) to 45% (Geneva) depending on canton and commune
Capital gains: private capital gains on movable assets are tax-free; gains on real estate taxed cantonally (Grundstückgewinnsteuer); professional securities dealers taxed as income
Wealth tax: yes — cantonal and communal only, no federal wealth tax; roughly 0.1–0.3% (Zug, Schwyz, Nidwalden, Obwalden) up to about 1% (Geneva) on worldwide net assets
Inheritance tax: no federal inheritance or gift tax; cantonal only — spouses exempt in all cantons and direct descendants exempt in most (Vaud, Neuchâtel and Appenzell Innerrhoden are the notable exceptions). A federal 50% inheritance/gift tax on estates over CHF 50m was rejected by 78.3% of voters on 30 November 2025
Special regime: Besteuerung nach dem Aufwand / imposition d'après la dépense (lump-sum or expenditure-based taxation) — minimum federal base CHF 435,000 for tax year 2026
Territorial: No — worldwide income taxed
CFC rules: No
Exit tax: No
CRS: Participating