Abstract
This note provides an update on the conditions for applying for lump-sum taxation in Switzerland. The authors examine the tests for differentiating between qualifying and non-qualifying activities and determining the tax base when several properties are owned or rented by the lump-sum taxpayer in Switzerland. In addition, the latest developments regarding international administrative assistance are outlined, focusing on the potential implications of a foreign tax authority questioning the Swiss residency of the lump-sum taxpayer.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
