Move to Switzerland with legal and tax certainty.
A boutique international tax and immigration firm in Geneva, guiding high-net-worth individuals, families and entrepreneurs through residence permits, lump-sum taxation and the structuring of their assets, before, during and after the move.
Senior-level attention, not commoditised advice.
KSI Attorneys-at-law LLC is a boutique tax firm founded by Kevin Sirman, a Franco-Swiss attorney-at-law registered at the Geneva and Paris Bar Associations. Before founding the firm, he practiced at a leading French energy group, two of the world's foremost tax advisory firms and a Geneva-based law firm serving international private clients.
Every client works directly with experienced counsel. Because we are attorneys, our exchanges are covered by professional secrecy, a protection that does not extend to most advisors or accountants.
A stable foundation for your life, your family and your wealth.
In a world of shifting regulations and political uncertainty, Switzerland offers a legal and institutional framework built over decades to last.
Political stability
A direct democracy and federal structure built on consensus rather than abrupt political cycles.
Economic strength
A resilient economy, a strong currency and a banking sector built on prudence, a natural base to preserve wealth across generations.
Fiscal predictability
A transparent, negotiable tax framework, including lump-sum taxation for qualifying foreign nationals, backed by an extensive treaty network.
Legal certainty
Strong protection of private property and an efficient, reliable public administration.
What will you really pay in Geneva?
There is no single Swiss tax rate. Choose individuals or companies to see how an effective rate is built in Geneva.
Your effective taxation rate in Geneva
Your effective rate is the result of several layers of tax, and it depends on your income, your family situation and your assets. Here is how it is built.
Federal income tax
Progressive scale, capped at 11.5% on the highest incomes.
Cantonal and communal income tax
A progressive scale set by the Canton of Geneva, topped up by additional cantonal centimes and reduced by a cantonal rebate, then completed by your commune's own rate. The total therefore also depends on where in the canton you live.
Wealth tax
Levied on net assets under a progressive cantonal scale, with a cap on the combined burden of income and wealth taxes.
Lump-sum taxation, where eligible
Qualifying foreign nationals who do not work in Switzerland may be taxed on their living expenses instead of their income and wealth, subject to legal conditions.
Corporate tax in Geneva
A company's effective rate combines federal and cantonal taxes on its profit, and it depends on the regimes it can use. Here is how it is built.
Federal corporate tax
A proportional tax levied on a company's net profit.
Cantonal and communal corporate tax
Levied by the Canton of Geneva, together with any communal component, and shown here as a single combined rate.
Capital tax
A separate cantonal tax on a company's equity, not included in the rate shown here.
A well-prepared relocation is not just a change of address. It is a strategic decision.Plan your move with us
One firm for the whole relocation.
A well-prepared relocation is not just a change of address, it is a strategic decision. We handle the legal, tax and corporate pieces together so that nothing is left to chance.
Immigration & permits
Advice on Swiss residence permits and work authorizations for investors, entrepreneurs and professionals.
- Eligibility assessment
- Permit strategy and application support
- Family and dependants
Lump-sum taxation
Assessment of eligibility and negotiation with the cantonal tax authorities for qualifying foreign nationals.
- Eligibility review
- Negotiation with the authorities
- Fixed-fee engagements available
International tax planning
Structuring the transfer of your assets and coordinating your tax exposure across jurisdictions.
- Exit from your current tax residence
- Holding and wealth structures
- Treaty analysis
Corporate & litigation
Company formation and governance, and representation if a tax authority challenges your position.
- Swiss SA / AG and holding structures
- Tax reassessments and appeals
- Long-term compliance
US, France and Brazil: three tax systems we know from the inside.
Registered at the Geneva and Paris Bar Associations and active in São Paulo, we advise on both sides of your move.
US tax for Americans in Switzerland
We help US citizens living in Switzerland stay compliant and optimise their overall tax situation.
- Ongoing US tax compliance from Switzerland
- Planning to optimise your overall position
- US/Swiss treaty coordination
French tax and your move to Switzerland
We advise on the French side of your departure and on the ties you keep with France.
- Exit from French tax residence
- Treaty and residency disputes
- Succession and wealth planning
Brazil and Switzerland: tax and wealth
We help Brazilian families and entrepreneurs organise their move and their assets between the two countries.
- Exit from Brazilian tax residence
- Social security and employment
- Succession and holding structures
From first conversation to settled in Switzerland.
Every situation is different. This is the typical path we follow with international clients.
Consultation
A confidential discussion of your goals, family situation and assets.
Assessment
Permit options, tax regime and potential exposure in your current country.
Strategy
A tailored plan and a non-binding fee estimate.
Execution
Permit filings, tax discussions and structuring of your assets.
Follow-up
Ongoing compliance in Switzerland and in your other jurisdictions.
The steps above are indicative and adapted to each client.
Questions we are often asked.
Who can benefit from lump-sum taxation?
Lump-sum taxation is aimed at qualifying foreign nationals relocating to Switzerland. Eligibility and the calculation of the tax base depend on your personal situation and on the canton where you settle, so we review your case individually before any approach to the authorities.
Do I need a permit to live in Switzerland?
In most cases yes. The conditions differ depending on your nationality, your activity and your family situation. We assess the available permit routes before you make any irreversible decision.
I am a US citizen. Will I still be taxed by the United States?
US citizens and green card holders are taxed on their worldwide income regardless of where they live, so US filing obligations continue to apply after your move. We understand the US system well and coordinate US and Swiss obligations under the applicable treaty, to keep you compliant and optimise your overall position.
How do I leave my current country's tax system properly?
Leaving a tax residence requires planning: residency tests, treaty rules, timing and the treatment of your assets all matter, and tax authorities may challenge a departure. We prepare the exit as carefully as the arrival.
Why engage a tax attorney rather than an accountant?
A licensed attorney is bound by strict professional secrecy, which makes our communications legally privileged. We also bring litigation capability if your position is challenged.
How do you charge for your services?
Our fees reflect the complexity of your situation. We offer transparent hourly rates for advisory work and fixed-fee arrangements for defined engagements such as company formation or lump-sum taxation negotiations. We provide a non-binding fee estimate following an initial consultation.
Attorneys-at-law registered at the Geneva and Paris Bar Associations.
Let's discuss your move.
Whether you have a specific question or simply want to explore whether we can help, we welcome an initial conversation. All exchanges are strictly confidential.
Paris, France
87, boulevard Malesherbes
75008 Paris
São Paulo, Brazil
205, Rua Olimpíadas, Vila Olímpia
São Paulo - SP, 04551-000