Utilise tax benefits – keep more of your income in Uri

Taxation according to expenditure, also known as flat-rate tax, is a simplified assessment procedure. This simple and attractive type of taxation is aimed foreign nationals who are moving their main residence from abroad to the canton of Uri for the first time and who are not gainfully employed in Switzerland. In the case of married couples, both partners must fulfil these requirements. Flat-rate taxation is not calculated on the basis of the actual income and effective assets of these persons, but is based on their cost of living and consumer spending in Switzerland and abroad (costs for accommodation, travel, etc.). The assessment bases are determined on a case-by-case basis based on the personal lifestyle of the taxpayer and their family.

Flat-rate taxation has a positive effect for wealthy individuals from abroad who have significant finances, because there is no need to fill out tax returns with worldwide income and assets, for example. The flat-rate assessment of taxable income and assets may also result in a tax benefit. Another advantage is that the canton of Uri does not levy any inheritance and gift taxes on gifts or inheritances to direct descendants.

The Canton of Uri Migration Department enforces federal immigration law in Uri. It advises employers and foreign nationals who wish to work and live in the canton of Uri. Applications from citizens of EU/EFTA states: persons interested in flat-rate taxation and persons without gainful employment are entitled to a permit, provided they have sufficient financial resources and can provide proof of adequate health and accident insurance cover.

Applications from citizens of non-EU/EFTA states (third-country nationals) are examined on a case-by-case basis. When not in gainful employment, pensioners aged 55 and over, or persons whose acceptance would be in the fiscal interest of the canton, can be admitted if certain conditions are met. Final approval is granted by the State Secretariat for Migration (SEM) in Bern.