Taxation of specific groups of persons:

a) Expatriates

In the Canton of Berne, management staff sent to Switzerland temporarily by their employer, and specialists working in Switzerland for a limited period as employees may deduct not only the usual professional expenses but also additional special professional expenses. Thus expatriates resident abroad can, in particular, claim the usual travelling costs between their place of residence abroad and Switzerland, as well as necessary accommodation costs in Switzerland (hotel or home rental). Expatriates resident in Switzerland can, among other expenses, deduct the cost of moving to Switzerland and back to their previous country of residence, rental costs and the cost of fees for a foreign-language private school. You can obtain further information from  BEDA.

b) Flat-rate taxation

Individuals who are not in paid employment in Switzerland and are not Swiss citizens are entitled to pay tax at cost. Essentially, the tax is assessed on the basis of of the income on the moveable and immovable assets situated in Switzerland. Under these provisions, foreign persons can take up residence in Switzerland on advantageous terms and with a minimum of bureaucracy.