Lump-sum taxation (forfait fiscal)

Switzerland's lump-sum taxation (forfait fiscal) calculates tax on a deemed lifestyle expense rather than actual income. To qualify: foreign citizen, first-time Swiss resident or returning after 10-year absence, no paid employment in Switzerland, and a federal minimum taxable base (indexed, and above CHF 400,000 in recent years) with higher cantonal minimums on top. Zurich, Basel-Stadt, Basel-Landschaft, Schaffhausen and Appenzell Ausserrhoden have abolished cantonal lump-sum taxation; most other cantons retain it. Popular with retirees, family-office principals, and high-net-worth foreigners with primarily foreign income.