Article
The Swiss Lump-sum Taxation After The Introduction Of Individual Taxation: New Opportunities For Individuals
Switzerland's shift to individual taxation by 2032 will fundamentally reshape the country's lump-sum taxation regime for internationally mobile individuals. The reform removes the requirement that both spouses must qualify simultaneously for lump-sum taxation, creating new planning opportunities for mixed-status couples while introducing complexities around asset allocation and minimum tax thresholds.
Loyens & Loeff