Lump-sum Taxation

Name: Lump-sum Taxation
Uploaded: 2026-03-12
Description: 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.

Hanna Brozzo

Marlene Kobierski

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.

Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.

view in original language (German)

Taxation based on actual expenses is a unique tool under Swiss tax law that is of particular importance to high-net-worth individuals with an international background. Despite recurring political debates, it remains a key factor in attracting business and, at the same time, raises complex legal and practical questions.

This webinar systematically explains the fundamentals and functioning of lump-sum taxation. It highlights the conditions under which taxation based on expenditure is possible and the resulting tax implications, particularly in the areas of income and wealth taxation.

A special focus is placed on practical issues: Using selected examples, typical challenges in applying the expenditure-based taxation system, as well as current developments and new issues, will be examined. In addition, key topics such as relocation, wealth tax, and practical implementation will be addressed.

The recording (in german) is intended for tax practitioners who wish to deepen their knowledge of international tax law and gain a better understanding of the opportunities and risks associated with expenditure-based taxation.