аккордный налог

So-called "lump-sum tax" was found as optimal by not less than 5000 taxpayers in Switzerland. This tax model makes it possible to use a single tax rate, which, in fact, is an important tax advantage for the payer.

The real significance of all the advantages can be assessed based on the specificity of the canton in which each particular taxpayer lives (taxes in Switzerland are levied on three levels: cantonal, municipal and federal). The tax benefit was relished to many well-off personalities, for example, Michael Schumacher, Viktor Vekselberg, Phil Collins.

A lower level of taxation is not the only advantage of the model described. The main advantage is the lack of the need to declare own financial condition, sources of income, as well as real estate located in other countries in Switzerland. And this, in turn, is a guarantee of confidentiality for the taxpayer.

For more detailed information, contact Law&Trust International. Our lawyers have been working for several years in the direction of business tax planning.

For whom the "lump sum tax" is convenient

First of all, this model should be used by foreigners with a high level of income, that is, individuals who do not plan to conduct profitable activities in Switzerland, but are able to prove their own financial security. Permission to work with such a residence permit is not issued.

If you want to obtain such residence permit, you need to conclude an agreement with the Swiss authorities to pay a Unique Fixed Tax (or a lump sum), essentially replacing the income tax, as well as property tax paid by foreigners.

What is the advantage of this tax

A person who becomes a resident of Switzerland immediately becomes the owner of "clean" assets before the authorities of other countries. This includes bank accounts in offshores.

This model of payment of taxes gives the right to obtain a residence permit of type B (valid for a year, and then can be renewed).

Principle of operation of the "lump-sum tax" model

On income tax.

The system provides for the calculation of the tax not on the basis of the revenues received outside Switzerland, but on the basis of those costs that are related to the support of the taxpayer and his family. The costs incurred inside the country are taken into account. They are usually valued based on a fivefold amount spent on housing. As such type of expenses, the rent paid for the year is considered. In the case where the taxpayer is the owner of housing, the tax is based on the theoretical cost of renting this type of housing.

Calculation of the tax base is carried out annually and is based on the taxpayer's expenses incurred both in Switzerland and in other countries. In this case, the expenses of the spouse(s) of the taxpayer, and children who are dependent on the taxpayer and live in Switzerland are taken into account. As a rule, the cost of paying for food, clothing, housing, education, entertainment and other necessary to ensure an adequate standard of living costs are take into account.

Final calculation is carried out in accordance with the requirements of the canton, which resident the taxpayer wishes to become. The minimum of the tax base is determined, which includes:

- Sum, at least fivefold, of the size of the rental fee for housing (or potential payment for the ownership of housing by the owner);

- a two-fold amount of living expenses incurred for the year for those cases when a person enjoys a hotel-type accommodation.

If there are several objects in the possession of the taxpayer, the most expensive is taken into account.

The rules for taxation of applicants, the size of the minimum annual income vary depending on the fact in which Swiss canton the resident wishes to live in.

Canton of Ticino

In relation to third-country nationals, the taxable minimum is 750,000 Swiss francs, and a fixed (lump sum) tax is 225,000 Swiss francs. In relation to EU citizens, the taxable minimum is 450,000 Swiss francs. That is, 135 000 in this case will be a lump-sum tax.

There is no requirement to declare all assets and income for the Swiss tax authorities. It is enough to enter into an agreement with the tax authority to pay an annual sum of the fixed tax.

The amount of tax depends on the declared amount of income, the expenses that a natural person incurs annually for living in the country are taken into account. The rent for housing can be taken as a basis for the calculation (fivefold value of the rent is taken into account).

In the event that the rental price is higher than the amount previously declared, the tax will be calculated at a rate of 25-30%.

A lump-sum model of taxation enables the taxpayer to be considered a resident of Switzerland and to dispose of tax exemptions with respect to income from sources outside Switzerland.

Important: you can switch from a fixed lump-sum tax to standard taxation, but not vice versa.

Threshold values for determining the minimum amount of income taxable vary depending on the canton. To determine the taxable base, it is rare to take into account the amount that the taxpayer spent on rest, education, housing, organization of the celebrations, because it is difficult to make an accurate estimate of such expenses.

While a person can not receive income from employment in Switzerland for the payment of a "lump-sum tax", other income received in Switzerland (royalties, dividends) can be taken into account to determine the minimum taxable base.

The lump-sum model is applied to the highest values of the tax base at standard rates. Let’s recall that the standards of rates vary depending on the place of residence of the taxpayer.

A few words about the modified lump-sum tax model

According to some agreements on the avoidance of double taxation, only persons using the usual taxation system are affected by them. A modified lump-sum tax model was developed to take advantage of the above-mentioned agreements.

To do this, the taxpayer must indicate in the declaration the amount of income for which the benefits of the tax system will be extended and applied.

The very existence of a lump model is perceived differently in society. This led to its elimination in the canton of Zurich. The Swiss government is taking measures to minimize the discontent caused by the existence of this system.

Perhaps, soon the "threshold" of the values of the taxable base will be raised. The system itself will operate in the cantons. And its participants will be able to continue to enjoy tax advantages in the future.