Why Tina Turner Became Swiss — What Switzerland’s Lump-Sum Taxation Offers Wealthy Foreigners
Tina Turner lived in Switzerland for over 25 years and formally renounced US citizenship in 2013. Her Swiss residency was both a lifestyle choice and a tax structure — and Switzerland’s lump-sum taxation regime remains one of Europe’s most notable HNW arrangements.
Last edited 15 August 2026 - Authors: Joe Hanson, FTR Director & Global Partner, with input and advice from FTR’s European Tax Partners.
Turner’s Story
Tina Turner met her partner Erwin Bach in the mid-1980s, moved to Switzerland in the mid-1990s, and made Küsnacht (near Zurich) her home. She formally became Swiss in 2013, simultaneously renouncing US citizenship.
The move was, reportedly, primarily lifestyle-driven. But Switzerland’s fiscal treatment of wealthy foreign residents was almost certainly a factor.
Switzerland’s Lump-Sum Taxation (Forfait Fiscal)
Certain Swiss cantons offer “lump-sum taxation” for wealthy foreign residents who don’t work in Switzerland. Rather than declaring worldwide income and paying at standard progressive rates, the resident pays an agreed lump-sum tax based on their Swiss cost of living (typically 5-7x annual rent, or higher notional amounts).
For an individual with, say, >$5 million/year in global investment income, the lump-sum can be dramatically lower than what standard taxation would produce. For someone with more modest income, it’s not necessarily favourable.
Where It’s Available
Not all cantons. Notably NOT available in Zurich, Basel-Stadt, Schaffhausen, Appenzell Ausserrhoden, Basel-Land.
AVAILABLE in Vaud, Geneva, Ticino, Valais, Berne, Fribourg, Grisons, Neuchâtel, Jura, and others.
Minimum lump-sum amounts vary but typically CHF 400,000-1,000,000+ tax base (which is the base against which taxes are calculated, not the tax itself).
The High-Net-Worth Expat Application
Swiss lump-sum works when:
Substantial passive foreign income
Willingness to live meaningfully in Switzerland
No employment activity in Switzerland
Cost of Swiss lifestyle acceptable
Strong preference for Swiss stability, privacy, banking
Swiss lump-sum doesn’t work when:
Active business generating Swiss-source income
Income level too low to justify (below ~CHF 5-10M annual foreign income, standard taxation often better)
Not willing to be genuinely resident
Just looking for legal tax minimisation - better options exist in other jurisdictions
Modern Alternatives
For HNW individuals not committed to Switzerland:
Italy €100K flat-tax regime (see Article F19)
Greek €100K non-dom regime
Cyprus non-dom (17-year exemption on foreign dividends/interest)
Malta Global Residence Programme
UK residency was competitive pre-2025 non-dom reform (now less so), and same for Portugal pre-2024 NHR reform (now less favourable).
Next Steps
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Important note: This article is general information for readers considering cross-border retirement or asset structuring. It is not personal tax, legal, or financial advice. Tax laws, visa rules, and treaty positions change regularly, and how they apply to you depends on your specific facts, citizenship, source of income, and prior tax history. Speak to a qualified adviser at FTR or elsewhere before acting on anything in this article.