With effect from 1 January 2012, among other things higher Social Security contribution rates are applied to non-employed persons. People who are taxed according to expenditure classify as non-employed in Switzerland and are thus directly affected by the increase in the contribution burden.
In the case of a foreign working person benefiting from lump-sum taxation in Switzerland, a general exemption from the obligation to contribute to the Swiss Social Security contributions can be applied under certain circumstances.
Furthermore, they suggest the following increase of conditions on federal and cantonal level:
- For the direct federal tax and cantonal tax a minimum limit for the global effort should be defined as seven times the rental cost / rental value or three times the price for board and lodging.
- For federal taxation a minimum assessment base of CHF 400,000 should be set. The cantons should also specify a minimum amount, but are free to define its height.
- The cantons will be committed to taking account of the wealth tax for lump-sum taxation.
- For old cases, a transitional period of 5 years should apply.