Swiss lump-sum — Canton of Vaud, CHF 415,000 | Bensaid Avocats

Cantonal note · Wealth & non-residents — Geneva Office

Vaud — the Lake Geneva Riviera for a forfait fiscal at CHF 415,000

The canton of Vaud holds a singular place in the cartography of Swiss forfait fiscal. The first canton to host the regime on a large scale historically, it imposes a cantonal floor of approximately CHF 415,000 on the taxable base, aligned with the federal floor. Its dominant French-speaking communes — Lausanne, Lutry, Vevey, Montreux, Nyon, Morges, Rolle — offer international banking infrastructure, top-tier educational network (Le Rosey, Beau Soleil, EHL) and an active welcoming policy from the cantonal tax administration (ACI). The Firm, registered with the Geneva Bar, conducts Vaud files in centralised pilotage from Geneva, with on-the-ground operational relays in Lausanne.

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Analysis by Me Jonathan Bensaïd · Tax lawyer · Bensaid Avocats SA · Geneva

At a glance
Cantonal floor
CHF 415,000 taxable base (2025, to be confirmed for 2026 with ACI)
Estimated effective rate
25 — 28 %
Key communes
Lausanne, Lutry, Vevey, Montreux, Nyon, Morges, Rolle
International schools
Le Rosey, Beau Soleil, EHL Lausanne
Multiple of rent
× 7 (owners) · × 5 (tenants) — base retained: the highest
Administration
ACI · Administration cantonale des impôts du canton de Vaud
Instruction time
2 — 4 months from formal filing to principle ruling
— 01 — Conviction

Vaud — the most balanced canton for a Franco-Swiss profile.

Vaud offers French-speaking installation, top-tier infrastructure, and an effective rate of around 25-28% — between the more accessible Valais (20-24%) and the strictest Geneva (28-30%). It is the canton with the deepest international school network in French-speaking Switzerland.

The cantonal floor of CHF 415,000 is aligned with the federal floor; the canton does not 'add a layer' as Zug does. The effective taxable base in practice is rarely below the multiple-of-rent computation, which for a villa with CHF 80,000 annual rental value reaches CHF 560,000 (× 7).

— 02 — Vaud in five axes — what to know before filing

Vaud in five axes — what to know before filing

The Firm decomposes the Vaud file into five operational axes. Each carries a concrete decision at the time of the option and shapes the negotiation with the ACI.

01 · Cantonal floor and calculation base

The Vaud cantonal floor stands at CHF 415,000 for fiscal year 2025 (to be confirmed for 2026 with ACI). The retained base is the highest of: (i) cantonal floor; (ii) federal floor CHF 434,700; (iii) multiple of rent — × 7 for owners and persons housed for free, × 5 for tenants. A family acquiring a Lutry villa with CHF 80,000 annual rental value sees CHF 560,000 retained (80,000 × 7) — the cantonal floor then becomes moot. The multiple-of-rent, in practice, drives the base in most negotiated Vaud files.

02 · Key communes — Lausanne, Lutry, Nyon, Morges

Lausanne hosts the densest financial and academic core. Lutry, Pully and Paudex offer the best Lake Geneva quality of life. Nyon and Morges sit halfway between Lausanne and Geneva airport. Montreux and Vevey offer the historical Riviera profile. Each commune adds its own municipal tax coefficient (~6 to 8% of the cantonal base), the lowest typically in Rolle and Tannay.

03 · The ACI procedure

Formal filing with the Administration cantonale des impôts, Vaud Tax Division for international files. Engagement letter, justification dossier (income, wealth, residency), in-person interview with the cantonal officer in most cases. Principle ruling within 2 to 4 months from filing. The Firm has handled Vaud files for years and maintains an ongoing dialogue with the cantonal officers.

04 · International schools and quality of life

Vaud holds the densest international education network in French-speaking Switzerland: Institut Le Rosey (Rolle), Collège Alpin Beau Soleil (Villars-sur-Ollon), École Hôtelière de Lausanne, International School of Lausanne. A decisive criterion for families with school-age children, which we examine systematically in the eligibility audit.

05 · Articulation with French exit

Exit tax under CGI art. 167 bis on substantial holdings: automatic deferral under the 1999 free-movement agreement (to be confirmed case by case). Residual IFI on retained French real estate. Gifts under art. 750 ter CGI — territoriality assessed at the date of gift. The Firm coordinates with the SIE and your French tax counsel throughout the cessation of French residence.
— 03 — Network & approach

Our Vaud network — Geneva at the helm, Lausanne as relay

The Firm is registered with the Geneva Bar. The historic office, Boulevard des Tranchées 36, 1206 Geneva, conducts all Vaud files in centralised pilotage. For the local operational phase — formal filing with the ACI, proximity exchanges with the Service de la population, coordination with the fiduciary (Treuhand) in charge of annual accounting — the Firm works with a network of correspondents in Lausanne. This configuration secures the Geneva-Lausanne axis without multiplying the interlocutors visible to the client.

— 04 — FAQ

Vaud forfait — frequently asked

What is the cantonal floor in 2025 and the multiple of rent?
The Vaud cantonal floor stands at CHF 415,000 for fiscal year 2025, aligned with the federal floor. The retained base is the highest of the cantonal floor, the federal floor, and the multiple-of-rent computation (×7 for owners, ×5 for tenants). In practice, on a Lutry or Nyon property with annual rental value of CHF 70,000 to 100,000, the multiple-of-rent drives the base (CHF 490,000 to 700,000).
Which commune to choose in Vaud?
It depends on the family priorities. Lausanne, Lutry, Pully for centrality and financial network. Nyon, Morges, Rolle for proximity to Geneva airport. Montreux, Vevey, Villars for the historical Riviera profile. Municipal tax coefficients vary slightly between communes (6-8% of the cantonal base).
Are international schools accessible from Vaud?
Vaud holds the densest international education network in French-speaking Switzerland: Le Rosey (Rolle), Beau Soleil (Villars), EHL Lausanne, ISL Lausanne. Tuitions range from CHF 30,000 to 120,000 per year. School inscription should be coordinated 12 to 18 months before arrival.
What is the ACI instruction time?
Generally 2 to 4 months from formal filing to principle ruling. The Firm submits a pre-filing presentation to the cantonal officer, which significantly shortens the formal phase. We provide an indicative calendar at the engagement letter.
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First confidential exchange in Geneva to frame your Vaud project: eligibility audit, communal choice (Lausanne, Lutry, Nyon, Morges, Vevey, Montreux), costed projection including the Kontrollrechnung, ruling negotiation with the ACI, securing the French exit.

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Analysis by Bensaid Avocats SA, Geneva. Last editorial update: 1 June 2026. Indicative content, not personalised tax advice.