Relocation
Relocation & lump-sum tax
Negotiate the forfait base and arrange residency, canton and timing so the benefit actually applies.
Relocation & lump-sum taxPrivate Clients & HNWI
in Switzerland.
Moving wealth or a family to Switzerland is a tax decision, a structuring decision and a banking decision at once. Lump-sum taxation can fix the income-tax position, but only if residency, the canton and the family's assets are arranged in the right order. We plan the relocation and the structures around it as one piece of work.
At a glance
Relocation, structuring and succession handled together for the family and its assets.
Independent since 2007 · IFLR1000-ranked · offices in Zurich and Zug · one partner per file.
- Relocation
- Lump-sum (forfait) taxation
- Structures
- Foundations, trusts, holdings
- Succession
- Cross-border estate planning
- Banking
- Swiss account introductions
The challenge
What this sector has to get right in Switzerland
A high-net-worth individual relocating to Switzerland weighs several moving parts. Lump-sum taxation — the forfait — taxes on expenditure rather than worldwide income and is available to qualifying non-working foreign nationals, but it is granted canton by canton and the negotiated base varies. Residency permits, the choice of canton, and the timing of the move all interact with it, and a step taken in the wrong order can forfeit the benefit or trigger tax in the country being left.
Around the individual sit the assets. Family wealth is often held through foundations, trusts or holding companies, and Switzerland recognises trusts and offers its own foundation forms. Succession adds another layer: Swiss forced-heirship rules, the interaction with the law of the client's nationality, and cross-border estates all shape how wealth should be structured before, not after, the move. Getting a Swiss bank to open and fund the accounts is its own process, with source-of-wealth and source-of-funds scrutiny that rewards preparation.
We treat the person and the structures as a single mandate: relocation, tax base, the holding and succession vehicles, and the banking, so the pieces are sequenced and consistent rather than handled by separate advisers who optimise their own part.
What this desk handles
The services this sector uses most
Each links to the service page itself. Most mandates here combine several; one partner co-ordinates them.
Structure
Swiss foundation
Establish a Swiss foundation for family, charitable or succession purposes.
Swiss foundationStructure
Trusts & trustee services
Settle and administer trusts recognised under Swiss law for holding family wealth.
Trusts & trustee servicesSuccession
Succession & estate planning
Plan around Swiss forced heirship and the law of your nationality for a cross-border estate.
Succession & estate planningWealth
Wealth structuring
Arrange holding entities and vehicles so assets sit coherently behind the family.
Wealth structuringBanking
Swiss bank account
Prepare source-of-wealth evidence and introduce the family to a suitable Swiss bank.
Swiss bank account Talk to the desk
Speak to a partner who knows the sector
No intake form to a junior, no call centre. The partner who reads your enquiry is the one who has run this structure before, and the one who will own your file. Outline your situation and you will have a considered reply, with the likely route and the next step, within one business day.
Why Goldblum and Partners
Swiss depth, one accountable partner
A relocation done in the wrong order can cost the forfait or trigger exit tax. We plan the move, the structures and the banking on one desk, have been independent since 2007, and have been ranked by IFLR1000 across editions from 2015 to 2026. One partner stays with the family from the first canton conversation to the funded account.
FAQ
Private clients & HNWI: FAQ
01Who qualifies for lump-sum taxation?
Foreign nationals taking Swiss residence for the first time or after ten-plus years abroad who do not engage in gainful activity in Switzerland. Married couples where one spouse is Swiss or works in Switzerland cannot use it. The conditions are strict and the authorities apply them rigorously, so eligibility should be confirmed before the move is planned around the regime.
02How do the federal floor and cantonal ruling interact?
The federal statute sets a minimum base (CHF 400,000, indexed annually) and requires it to be at least seven times annual rent or rental value. Cantons set their own minimums, often higher. Your base is whichever is largest. A control calculation also ensures the lump-sum tax is never below ordinary tax on Swiss-source income and assets.
03How do non-EU nationals secure a residence permit?
The lump-sum tax ruling and residence permit are negotiated in parallel because each depends on the other. Non-EU/EFTA nationals typically rely on a discretionary permit granted on grounds of substantial fiscal interest to the canton, closely tied to the lump-sum arrangement. The tax ruling is what makes the permit case credible; we coordinate both together.
04Does Switzerland recognise foreign trusts?
Yes, under the Hague Trust Convention (in force since 2007). Trusts created under foreign law—English, Channel Islands, or others—are valid and enforceable in Switzerland. Professional trustees administering trusts here are FINMA-authorised and supervised. This combination of foreign governing law and Swiss supervised administration makes Switzerland a serious trust jurisdiction.
05What is forced-heirship and how does it limit my will?
Swiss law reserves a compulsory portion of your estate for certain close heirs (descendants and surviving spouse). A 2023 reform cut these reserves: descendants' compulsory portion dropped from three-quarters to one-half of their statutory entitlement, and parents' reserve was abolished. The surviving spouse's reserve remains one-half. This leaves you more disposable portion to direct as you wish, but the reserves still bind.
06When should I choose a foundation instead of a trust?
A foundation is a Swiss legal entity with no owners, suitable for durable wealth holding or philanthropy, and tax-exempt if charitable. A trust is a relationship under foreign law, more familiar to common-law families, and more flexible. The choice depends on your background, goals and the tax position in relevant countries. Both are legitimate tools; the right one fits your needs.
07Is wealth tax a concern in Switzerland?
Wealth taxation varies by canton: some levy wealth tax, others have abolished it. Cantonal rules differ substantially. Where wealth tax applies, it can be material to structuring, particularly for individuals with large liquid assets. We model the cantonal wealth-tax position as part of relocation planning so the full tax picture is clear before any move.
08How is inheritance and gift tax levied?
Inheritance tax is cantonal, not federal, and depends on the deceased's residence and any real-estate location. Rates and exemptions vary widely between cantons. Surviving spouses and registered partners are exempt everywhere. Direct descendants are exempt in most cantons but not all. Unrelated heirs can face substantial taxation. Gift tax, where it applies, is also cantonal.
09Can a family office operate in Switzerland without a licence?
If a family office acts as a professional trustee or provides investment advisory services, FINMA licensing is required. If it manages only the family's own wealth—internal coordination of investments, succession planning, governance—no licence is generally needed. The distinction turns on whether it acts in a professional capacity for others or only for the owning family.
10What should I prioritise if I am relocating my family to Switzerland?
Plan the move in sequence: first establish eligibility and model the cantonal tax base; second, negotiate the tax ruling and residence permit in parallel; third, structure family assets around the move (foundations, trusts, banking access); fourth, revise succession planning to reflect Swiss law and new residence. One partner coordinating all three prevents missteps that cannot be fixed after arrival.
The client's stories
What clients say
Rated 5.0 / 5 from 38 reviews on Google. Read them on Google →
“Perfekter Service! Wir wollten eine AG in der Schweiz übernehmen und hatten kaum Zeit – innerhalb weniger Tage war alles organisiert, inklusive Notar, Handelsregister und Bank.”
“We consulted Goldblum and Partners for structuring our crypto project under Swiss law. Their team was clear about the threshold between non-custodial and financial-intermediary status.”
“Équipe sérieuse. La documentation AML fournie était claire et adaptée à notre activité crypto. Je recommande.”
“Professionisti veri. Conoscono bene la legge svizzera e si sono occupati di ogni aspetto del passaggio azionario.”
Relocating to Switzerland or restructuring family wealth?
Tell us about the family, the assets and the destination canton. A partner will set out the tax base, the structures and the banking path, and reply within one business day.
