Thank you.
Regarding flat taxation in Switzerland:
To be eligible for flat taxation in Switzerland, you must not be self-employed in Switzerland.
But if Switzerland classifies me as a professional securities trader, then that is considered self-employment. Is that correct?
If I apply for flat taxation in Switzerland and Switzerland classifies me as a professional securities trader, then that would be considered self-employment. And this self-employment means I cannot take advantage of flat taxation. Is that correct?
If you use flat taxation in Switzerland, you have to pay at least approximately 150,000 CHF in taxes per year. That is the minimum amount the Swiss tax authorities require for flat taxation.
If I move to the canton of Schwyz:
Under normal taxation in Switzerland—i.e., not flat taxation—I would have to pay the following in the canton of Schwyz per year:
Income tax: 0 CHF
Wealth tax (net worth tax): approx. 19,000 CHF
Therefore, flat taxation in Switzerland would be much more expensive for me.