Hanna Brozzo

Taxation based on expenditure (also known as lump-sum taxation) is a special tax regime available to foreign nationals under certain conditions in most cantons and at the federal level. Taxation is based on a flat-rate tax base calculated at the standard tax rates. Taxation based on expenditure is and remains of great interest. This article explains its requirements and how it works, and highlights well-known challenges and new issues.

Lump-sum taxation is a key instrument of Swiss tax law for internationally mobile private individuals - and at the same time politically and practically challenging. This webinar (in german) will provide you with a compact overview of how it works, current developments and typical challenges. Benefit from practical insights and concrete case studies.

Case studies, slides and detailed solution notes from the workshop held by Hanna Brozzo and Iring Christopeit on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".

Workshop by Daniel Bader and Hanna Brozzo on the occasion of the ISIS) seminar on November 12, 2024 entitled "Usufruct and right of residence as design elements of estate planning for real estate "

Workshop zum Thema «Familienstiftungen und Trusts in der Nachlassgestaltung» von Daniel Bader, Hanna Brozzo und Marlene Kobierski anlässlich des ISIS-Seminars «Strukturierung des Privatvermögens mittels Trusts oder Stiftungen» vom 31. Oktober 2023.