Swiss Tax Administration (Federal)

The Swiss Federal Tax Administration (ESTV) publishes its international tax information in English, which makes it the authoritative source for questions about how Switzerland taxes foreign residents, how double taxation agreements work in practice, and what the FATCA reporting obligations are for US citizens. These are questions that most tax advisers will charge to answer, and the ESTV site often provides the same information for free.

The lump-sum taxation regime (Pauschalbesteuerung), available to non-Swiss nationals who do not work in Switzerland, is explained on the site with the cantonal variations noted. For high-net-worth expats deciding where in Switzerland to base themselves, understanding the lump-sum option before choosing a canton can make a significant difference to the total tax position.