In a press release dated 7 June 2019, the Conference of Cantonal Finance Directors (FDK) published various statistics on taxation according to expenditure (lump-sum taxation). Lump-sum taxation generates higher income despite fewer cases.
As at the end of 2018, 4,557 taxpayers in the cantons were taxed at cost. Most lump-sum taxpayers live in the cantons of Vaud (1,054), Valais (966), Ticino (842), Geneva (577) and Grisons (232). Income from lump-sum taxation reached a total value of CHF 821 million in 2018.
The lowest tax collected for the full year 2018 was CHF 10,000 and the highest was CHF 11,967,953. The average revenue per person taxed on expenses has continued to increase and is now CHF 180,162.
The corresponding press release is available here.
