Moving to Switzerland from the United States, without the tax surprises.

The US principle of citizenship-based taxation doesn't disappear when you move to Switzerland: FATCA still applies, and an annual IRS return remains due regardless of where you live.

What actually changes once you're in Switzerland:

• Source tax (Quellensteuer) — unless you hold a C permit or are married to a Swiss national, cantonal and federal tax is withheld directly from your salary.
• Lump-sum taxation (forfait fiscal) — for new residents who don't take up gainful employment in Switzerland, several cantons (Vaud, Valais, Geneva under conditions) allow taxation based on living expenses rather than worldwide income.
• The Switzerland–US tax treaty — avoids most double taxation, but never waives the obligation to file a US return (FBAR, Form 8938, sometimes Form 3520 for Swiss retirement structures).

We coordinate your file with your US CPA so your Swiss and IRS returns stay consistent year after year.