B Permit - Lump-Sum Taxation / Golden Visa (Pauschalbesteuerung)

The Swiss B Permit under lump-sum taxation (Pauschalbesteuerung) is a residence visa for non-EU/EFTA nationals establishing Swiss tax domicile through a negotiated annual lump-sum tax payment with cantonal authorities. qualification requires establishing tax domicile for the first time or after ten years abroad, supplemented by adequate financial means and health insurance.

The permit is renewable annually and allows spouses to work, though the primary holder is strictly prohibited from gainful employment in Switzerland. Fees typically range from CHF 160 to CHF 250. Processing varies by canton. The permit provides Schengen Area access and can lead to permanent residency or Swiss citizenship.

This visa is ideal for high-net-worth individuals—retirees, entrepreneurs, or wealth managers—seeking Swiss residency without local employment.