The Swiss Federal Tax Authority have given details on another option foreign nationals will have regarding to the payment of taxation in Switzerland. Going forward, foreigners can choose to pay a lump sum of CHF 400,000 (EUR 355,00) as a minimum for the entire business year, as long as the individual:
Hasn’t carried out any previous business activities in Switzerland.
Has relocated to Switzerland for the first time.
Has moved back to Switzerland after living abroad for ten years.