{"id":10137,"date":"2025-05-22T11:39:36","date_gmt":"2025-05-22T09:39:36","guid":{"rendered":"https:\/\/www.fiduciariamega.ch\/globalisti-ed-esenzione-dagli-oneri-sociali-e-dallassicurazione-malattia-svizzeri-in-caso-di-attivita-lavorativa-limitata-allestero\/"},"modified":"2026-02-11T12:01:13","modified_gmt":"2026-02-11T11:01:13","slug":"globalisti-esenzione","status":"publish","type":"post","link":"https:\/\/www.fiduciariamega.ch\/en\/globalisti-esenzione\/","title":{"rendered":"Lump-sum taxpayer with limited work activity"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1372.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>For taxpayers subject to lump-sum taxation (forfait\/globalists) who carry out limited professional activities abroad, Swiss legislation provides specific conditions under which exemption from social security contributions (AHV\/AVS) and mandatory health insurance (LAMal) may be granted.<\/p>\n<p data-start=\"290\" data-end=\"579\" data-is-last-node=\"\" data-is-only-node=\"\">The in-depth article, published by our affiliated company Steimle &amp; Partners Consulting, outlines the requirements, procedures, and necessary documentation to avoid double contribution burdens, in compliance with European regulations and the established practices of the Swiss authorities.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-custom fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_accent_color:#ffffff;--button_accent_hover_color:#ffffff;--button_border_hover_color:#ffffff;--button-border-radius-top-left:0px;--button-border-radius-top-right:0px;--button-border-radius-bottom-right:0px;--button-border-radius-bottom-left:0px;--button_gradient_top_color:#97aec0;--button_gradient_bottom_color:#97aec0;--button_gradient_top_color_hover:#97aec0;--button_gradient_bottom_color_hover:#97aec0;--button_margin-top:16px;--button_margin-bottom:30px;\" target=\"_self\" href=\"https:\/\/steimle-consulting.ch\/wp-content\/uploads\/2025\/02\/Lump-sum-taxpayer-and-exemption-from-Swiss-social-security-contributionsand-health-insurance-in-case-of-limited-work-activity-abroad.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">DOWNLOAD ARTICLE<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":9378,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[54,52],"tags":[],"class_list":["post-10137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalita-internazionale","category-fiscalita-svizzera"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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