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Explanation: These tax payers will pay tax calculated at a flat-rate percentage (forfait) of expenditure (in fact, the rental value of their home). It is not a lump sum (which is a pre-determined amount).
Reference: Prior research can usually get you a definition
Reference information: The forfait regime in Switzerland
A number of foreign residents living in Switzerland benefit from an advantageous tax regime called "régime du forfait", an attractive alternative to the tax based on the real income of the taxpayer.
This tax regime is applicable to taxpayers of foreign nationality who take up residence in Switzerland for the first time. It is conditional on the absence of business being carried out in Switzerland. The taxpayers' income is determined on a lump sum basis calculated on annual costs relative to their lifestyle during the taxation period.
AllegroTrans United Kingdom Specializes in field Native speaker of: English PRO pts in category: 221