Moving from the US to Switzerland
Swiss lump-sum taxation is the headline attraction, and it is the one that fits a US citizen worst: it is a charge computed on living expenses rather than income, which makes foreign tax credit planning against US liability awkward.
How the lump sum is built
Available to non-Swiss nationals with no Swiss gainful activity, first-time or after ten years abroad. The base is the higher of seven times rent or rental value, or actual worldwide living expenses. Federal minimum base is CHF 434,700 for 2026, plus negotiated cantonal minimums.
It has been abolished at cantonal level in Zurich, Basel-Stadt, Basel-Landschaft, Schaffhausen and Appenzell Ausserrhoden, and further abolition votes remain a live risk.
The parts that do work for a US person
A Swiss exemption for qualifying private capital gains does not create a US exemption. Review the gain, ownership and available relief under both systems before estimating the combined result.
Ordinary Swiss taxation needs a cantonal and municipal calculation for the household. The earlier numerical examples are withheld because their calculation inputs and exact official tariffs were not recorded.
Before you move
- Cantonal wealth tax has no US equivalent and no US credit: Zurich 0.05–0.30% above CHF 81,000, Geneva 0.149–0.383% above CHF 111,059.
- AHV at 5.3% employee is uncapped.
- Swiss residence triggers at 30 days if you work there, 90 if you do not.
- There is no investment-residency route; Article 28 VZAE permits are at cantonal discretion.
Continue your research
Request a private assessment
Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
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