{"id":7217,"date":"2024-01-17T16:35:42","date_gmt":"2024-01-17T15:35:42","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/supervision-of-direct-federal-tax-expenditure-based-taxation-federal-tax-administration\/"},"modified":"2024-02-13T16:47:50","modified_gmt":"2024-02-13T15:47:50","slug":"supervision-of-direct-federal-tax-expenditure-based-taxation-federal-tax-administration","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-direct-federal-tax-expenditure-based-taxation-federal-tax-administration\/","title":{"rendered":"Supervision of direct federal tax, expenditure-based taxation"},"content":{"rendered":"\n

The Federal Act on Direct Federal Taxation (DFTA) permits expenditure-based (lump-sum) taxation for foreign nationals who have not been subject to unlimited taxation in Switzerland for the previous ten years and who are not gainfully employed here. At the end of 2018, some 4,557 taxpayers benefited from this simplified tax regime. They contributed CHF 234 million to direct federal tax receipts.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[51],"class_list":["post-7217","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-audit"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"21546"}],"audit_office":1281,"audit_office_text":"","audit_date":"20220824","bgo":false,"keywords":"The Federal Act on Direct Federal Taxation (DFTA) ,expenditure-based (lump-sum) taxation for foreign nationals,direct federal tax receipts","audit_office_local":""},"yoast_head":"\nSupervision of direct federal tax, expenditure-based taxation - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Supervision of direct federal tax, expenditure-based taxation\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-direct-federal-tax-expenditure-based-taxation-federal-tax-administration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supervision of direct federal tax, expenditure-based taxation\" \/>\n<meta property=\"og:description\" content=\"Supervision of direct federal tax, expenditure-based taxation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/supervision-of-direct-federal-tax-expenditure-based-taxation-federal-tax-administration\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-13T15:47:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/supervision-of-direct-federal-tax-expenditure-based-taxation-federal-tax-administration\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/supervision-of-direct-federal-tax-expenditure-based-taxation-federal-tax-administration\\\/\",\"name\":\"Supervision of direct federal tax, expenditure-based taxation - 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