Personal Migration Isssues
Switzerland

Switzerland gets called “high tax” so often that people stop questioning it, and that’s where expensive mistakes begin. We sit down with Geneva-based Swiss tax lawyer Ali Kanani to map the real landscape: 26 cantons, municipal differences, and a system where your address can change your outcome as much as your income.

We break down the ordinary Swiss taxation of income and net wealth, including how the Swiss wealth tax works and why inheritance and gift tax can be surprisingly favourable for transfers between parents and children in some cantons. We also talk through a major draw for founders and investors: for many private individuals, Switzerland generally does not tax capital gains on securities, which shapes how entrepreneurs think about selling a business after establishing Swiss tax residency.

Then we go deep on the Swiss forfait, also known as lump-sum taxation. We explain how the taxable base is built from annual living expenses, what minimums apply, how a written ruling gets negotiated with cantonal authorities, and why the “no work in Switzerland” rule can become the defining issue for active business owners. We also cover pensions and Switzerland’s wide double-tax treaty network, plus what changes for UK nationals navigating immigration after Brexit.

If you’re considering Switzerland for personal migration, tax planning or international succession planning, this will answer many of your questions.