Source document
Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11), consolidated version of 1 January 2016
Has everything in it been taken?
CompleteReviewed 8 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
Federal Act on Direct Federal Tax (DBG), consolidation of 1 Jan 2016, 90 pp. In scope: art. 14 (lump-sum taxation: foreign nationals with first-time or after ten years' absence unlimited tax liability who do not work in Switzerland; both spouses must qualify; base the highest of worldwide living expenses, CHF 400,000, seven times rent or three times board, Swiss-source gross income; ordinary tariff; modified lump-sum for treaty relief; indexation by the EFD) and art. 205d (five-year transition for existing cases). The rest of the act is general income and profit tax law, out of scope. Already in the data: CHF 400,000 term and the 2016 reform event. Added 4 terms (seven times rent, three times board, ten-year absence, five-year transition).
What it supports
7 rows on this site come from this document. Each one opens with the page and the exact words.
Programmes (1)
Rules and prices (5)
- Minimum tax basetaxpayer (minimum taxable expenditure, direct federal tax)CHF 400,0001 Jan 2016 – 31 Dec 2022 · Swiss fedlex 2016Switzerland · Lump-sum taxation
- Transition period under the old rulespeople already taxed on a lump-sum basis when the 2012 reform took effect keep the old art. 14 for five years5 yearsSince 1 Jan 2016 · Swiss fedlex 2016Switzerland · Lump-sum taxation
- Time away from the country before applyingeligibility: foreign national with first-time unlimited tax liability in Switzerland, or after at least ten years away, and not working in Switzerland; both spouses must qualify10 yearsSince 1 Jan 2016 · Swiss fedlex 2016Switzerland · Lump-sum taxation
- Minimum tax base as a multiple of board and lodgingother taxpayers: at least three times the annual price of board and lodging3 times annual board and lodgingSince 1 Jan 2016 · Swiss fedlex 2016Switzerland · Lump-sum taxation
- Minimum tax base as a multiple of renttaxpayer with own household: tax base at least seven times the annual rent or rental value (direct federal tax)7 times annual rentSince 1 Jan 2016 · Swiss fedlex 2016Switzerland · Lump-sum taxation
About the document
What it covers Art. 14 as reformed by the federal act of 28 Sep 2012 (AS 2013 779), in force 1 Jan 2016: CHF 400,000 minimum base
Source id che-fedlex-dbg-2016 · accessed 2 Oct 2026