Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense rather than actual income.
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.
Related terms
Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023. On top of the 5% base rate.
Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for qualifying inbound workers, for a fixed five-year period.
NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of favorable treatment. Closed to new applicants in 2024 but with grandfathering.
Homestead exemption
A property-tax reduction for owner-occupied primary residences. Filing for it in your new state is part of every domicile-change checklist.
Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status. Continues for 3 years after departing Ireland.
Habitual abode
A tax-treaty tie-breaker step: the country where you usually live. Decided primarily by day counts.
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