Audit Supervision of direct federal tax, expenditure-based taxation - Federal Tax Administration
Audit number: 21546
The Federal Act on Direct Federal Taxation (DFTA) permits expenditure-based (lump-sum) taxation for foreign nationals who have not been subject to unlimited taxation in Switzerland for the previous ten years and who are not gainfully employed here. At the end of 2018, some 4,557 taxpayers benefited from this simplified tax regime. They contributed CHF 234 million to direct federal tax receipts.
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