[4] For this reason, lump-sum taxation is rarely seen in real-world applications as it is so difficult to administer due to varying socioeconomic abilities and distributions of wealth.
Rich foreign nationals resident in Switzerland can be taxed on a lump-sum basis if they do not work in the country.
[7] This taxation is based on estimated living expenses, rather than on real income and assets.
The right to lump-sum taxation expires if a person takes up an employment in Switzerland or becomes a Swiss citizen.
Four other cantons (Thurgau, St Gallen, Lucerne, and Bern) decided to implement stricter rules for lump-sum taxation.