Lump-sum taxation, also known as taxation according to expenditure, allows foreign nationals who are not engaged in gainful activities on Swiss soil to take up residence in the country and to pay their taxes there based on their expenditure, rather than their income or wealth. 

 
 

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    Lump-sum taxation, also known as taxation according to expenditure, allows foreign nationals who are not engaged in gainful activities on Swiss soil to take up residence in the country and to pay their taxes there based on their expenditure, rather than their income or wealth. 

    This site was created by Philippe Kenel, Doctor of Law and partner at the Python and Peter law firm. He specialises in the relocation of wealthy individuals, as well as in fiscal, estate and asset planning. He is the author of numerous publications on these subjects, of which the most recent is Délocalisation et investissements des personnes fortunées en Suisse et en Belgique – Guide juridique et pratique. Mr Kenel also founded, and currently runs, Best Tax For You (www.besttaxforyou.ch).

  • About us

    Biography

    Born in 1961, Philippe Kenel studied law and political science at the University of Lausanne. After writing his doctoral thesis
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  • Background

    In brief

    Lump-sum taxation has its origins in the Canton of Vaud, in 1862.  It was introduced in Geneva in 1928, and has existed at a federal...
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  • Last publication

    L’imposition d’après la dépense

    L’imposition d’après la dépense par Philippe Kenel, avocat, docteur en droit, Python & Peter[1]   Introduction Une personne...


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