Initial situation
The Marchand family (anonymised) is a French industrial family based in Lyon. The patriarch (49) runs a French luxury SME (~80 employees), the spouse (47) is a former private banker, and there are two children (15-18) at an international school.
Trigger for the Beherzig mandate: partial sale of the family business in 2025 (~CHF 28M proceeds) plus increased French tax pressure (income tax + social contributions ~50% + a persistent wealth tax + inheritance tax risk). Desired strategy: relocation to Switzerland with lump-sum taxation + a secondary ski residence + multi-jurisdictional planning.
Beherzig solution: coordinated 5-phase mandate
Phase 1: Tax pre-planning (Months 1-2)
- Vaud lump-sum taxation (Vevey municipality): advance ruling obtained — taxable base CHF 950,000/year, tax burden ~CHF 285,000 (Vaud, Vevey municipality)
- Coordination with an Italian tax adviser (KPMG Milan + Beherzig referral) for the French exit tax
- AIRE-equivalent French documentation (declaration of tax domicile)
- Swiss B permit (Vaud) "without gainful activity": approved within 6 weeks
Phase 2: Property sourcing Vevey (Months 1-3, in parallel)
- Beherzig Confidential Pool: 5 premium villa/apartment candidates in Pully/Vevey/Lutry
- Choice: luxury lakeside apartment in Vevey (180 m², 4 bedrooms, direct Lake Geneva view, CHF 4.2M)
- Free acquisition (EU/EFTA citizen, primary residence, no Lex Koller)
- Closing: Month 3
Phase 3: Lex Koller Crans-Montana (Months 2-5, in parallel)
- Lex Koller VS application filed in Month 2 (secondary residence in a resort)
- Crans-Montana 2026 quota: ~80 authorisations per year, applications well spread out
- Authorisation granted in Month 4 (10 weeks after filing)
- Beherzig Confidential: 3 candidate chalets in Plans-Mayens/Bluche
- Choice: 1995 chalet (Plans-Mayens, 240 m², CHF 8M) with panoramic Matterhorn/Mont Blanc view
- Chalet closing: Month 5
Phase 4: Physical migration (Months 4-5)
- Relocation Lyon → Vevey (Month 4)
- Enrolment of the children: Le Régent International School Crans-Montana (40 min from Vevey) — partial boarding
- Cancellation of French tax domicile (official declaration Month 5)
- Vaud lump-sum taxation activated in Month 5
Phase 5: Watchlist + follow-up (Month 6+)
- Effective documentation of Vaud residence: invoices, subscriptions, local doctor, school
- Beherzig coordination with the French tax adviser for the 5-year watchlist of the Direction Générale des Finances Publiques
- First Vaud lump-sum tax year: Q1 2027 (filing)
Outcome 12 months post-migration (Q2 2027 projected)
Tax optimisation
- France pre-2026: ~CHF 1.78M income tax + social contributions per year (estimate based on wealth + income)
- Vaud lump-sum post-2026: ~CHF 285,000/year
- Saving: ~CHF 1.49M per year (-84%)
- No wealth tax in Switzerland: +~CHF 200,000/year additionally saved (CHF 35M × 0.55% French wealth tax)
- Total annual saving: ~CHF 1.7M (-88%)
Wealth structure
- Primary residence Vevey (CHF 4.2M, direct family ownership)
- Secondary residence Crans-Montana (CHF 8M, direct ownership with Lex Koller authorisation)
- Liquid assets invested via private banking at Pictet Geneva
- French holdings restructured pre-migration to optimise the exit tax
Lifestyle + education
- Vevey: apartment directly on the lake, weekly Lutry market, gastronomy of the Lavaux UNESCO region
- Crans-Montana: family winter skiing, summer golf, Le Régent for the children (3 days/week)
- The patriarch retains a non-executive chairmanship of the French SME (a Switzerland-compatible mandate)
Key learnings for Cluster B International
1. Coordinating lump-sum taxation + Lex Koller is critical. Without Beherzig coordination, the Lex Koller timelines (10-16 weeks) can delay the secondary purchase and create tax uncertainty during the transition.
2. Vevey in Vaud is a sweet spot for French Cluster B clients. Competitive lump-sum taxation (Vevey municipality), proximity to Geneva (50 min) without Geneva-level costs, an established francophone community, and accessible international schools.
3. The French 5-year watchlist is serious. The Direction Générale des Finances Publiques monitors exit migrations from France to Switzerland. Complete documentation + effective residence are mandatory. Beherzig coordinates with the French tax adviser.
4. Children at an international school are documented evidence of domicile. Le Régent Crans-Montana, Aiglon Villars and Beau Soleil Villars are recognised as strong indicators of genuine establishment in Switzerland.