In Switzerland, both EU citizens and non-EU citizens can obtain a swiss residence permit B (residence - domicile in Switzerland), without gainful activity, by signing an agreement with the tax authorities which provides for the payment of a tax calculated on expenditure (rather than on income and assets). This permit is aimed at wealthy people who have considerable assets and/or income; in this regard, it should be noted that in the Canton of Ticino the minimum expenditure has been set in the Tax Law at CHF 400,000 for EU citizens (while for non-EU citizens it is CHF 700,000).
The conditions for obtaining a residence permit B according to expenditure are as follows:
a) do not have Swiss citizenship;
b) be subject to unlimited taxation for the first time or after an interruption of at least ten years;
c) not to exercise a gainful activity in Switzerland.
Below is an example of an agreement according to expenditure: