fiscal interest permit tax.

[Alex16]

Заголовок меморандума (система налогообложения Швейцарии):

Under certain conditions, Swiss resident foreigners who do not perform a gainful activity in Switzerland are able to apply for a so-called fiscal interest permit. They are entitled to be taxed based on their worldwide expenses instead of their worldwide income, which is also known as “lump sum taxation”. Favoured cantons for the lump sum taxation are Graubuenden, Schwyz, Zug, Lucerne, Berne (German speaking cantons), Valais, Vaud, Geneva (French speaking cantons). In certain cantons, including the Canton of Zurich, the lump sum taxation regime has been abolished and is not available anymore.