The most accessible form of individual tax agreement is the annual Lump-sum taxation (pauschalbesteuerung / imposition forfaitaire), the commitment to which enables obtaining Swiss residency. It is calculated using the following formula:

Fixed tax = Monthly rent × 12 × 5

At the same time, the final amount cannot be lower than the minimum threshold set by the relevant canton:

The key advantage of the Lump-sum taxation regime is the full exemption from the obligation to declare foreign assets and income. Swiss tax authorities do not require disclosure of global income sources, offshore structures, or foreign investments. This creates a unique opportunity for international tax planning, particularly for individuals with a diversified asset portfolio across jurisdictions.

Swiss residency can also be obtained by investing from CHF 500,000 into the local economy. This pathway requires establishing or acquiring a business in Switzerland that will bring demonstrable economic benefit to the canton.

A key condition is the provable local economic contribution: job creation, development of innovation, attraction of international clients, and increased tax revenues. Each application is assessed individually by the cantonal authorities, who evaluate the potential impact of the business on the local economy.

According to the State Secretariat for Migration (SEM), around 250–300 applicants have obtained Swiss residency through economic investment over the past five years. Successful examples include:

• A UK entrepreneur who established an IT company in Zurich, investing CHF 1.2 million and creating 15 jobs
• A businessman from the UAE who invested CHF 2.5 million in a biotech start-up in the canton of Vaud
• A U.S. family that invested CHF 800,000 in a clean manufacturing initiative in Lucerne

Switzerland offers a premium residence regime for strategic investors (permis de séjour pour investisseur stratégique / Aufenthaltsbewilligung für strategische Investoren) prepared to invest at least CHF 10,000,000 into the national economy. Unlike the standard investment program (starting from CHF 500,000), this status is intended for implementing large-scale projects of national importance. Such projects must not only create jobs but also have a significant impact on the economic development of the canton or the country as a whole.

This type of residence permit involves the investor’s strategic leadership and participation in key decision-making, without requiring day-to-day operational management.

Key Requirements:

• Minimum Investment: CHF 10,000,000
• Economic Significance: The project must create or preserve jobs, foster innovation, and contribute to regional development
• Strategic Involvement: The investor assumes economic risk, controls strategy and key decisions (e.g., via board membership), but is not required to manage daily operations
• Cantonal Consent: The residence permit is granted by the canton, which evaluates the project against specific criteria

According to the Swiss Federal Statistical Office (BFS), approximately 35–40 residence permits have been granted under the strategic investor program in the past five years. Notable cases include:

• A Russian entrepreneur who invested CHF 15 million in a biotech firm in the canton of Zug
• A Chinese investor who allocated CHF 12 million to expand watch production in the canton of Geneva
• A Middle Eastern investor developing a premium clinic network in the canton of Vaud with an investment exceeding CHF 20 million

Additional Advantages:

• Accelerated application review (typically 2–3 months instead of the standard 6–8)
• Expanded tax planning opportunities, including special tax arrangements
• Simplified naturalisation pathway, with eligibility for citizenship after 10 years of residency (compared to the standard 12)
• Extended family eligibility, allowing inclusion of adult children up to age 25 in the residence application (typically if full-time students financially dependent on the main applicant)