www.mll-legal.com/news-events/news/details/le-nouveau-forfait-fiscal-circulaire-n44-de-lafc/
www.akingump.com/en/news-insights/new-circular-letter-on-lump-sum-taxation-in-switzerland.html
Click to access Lump-sum_taxation.pdf
Click to access 1-044-D-2018-d.pdf
See also:
dixcart.com/in582-how-can-individuals-move-to-switzerland-and-what-will-their-basis-of-taxation-be
www.walderwyss.com/user_assets/publications/2230.pdf
Moving to Switzerland | EY – Switzerland