{"id":22562,"date":"2025-08-11T15:10:39","date_gmt":"2025-08-11T14:10:39","guid":{"rendered":"https:\/\/lindemannlaw.ch\/?p=22562"},"modified":"2025-08-11T16:28:45","modified_gmt":"2025-08-11T15:28:45","slug":"%ce%ac%ce%b4%ce%b5%ce%b9%ce%b1-%cf%80%ce%b1%cf%81%ce%b1%ce%bc%ce%bf%ce%bd%ce%ae%cf%82-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%ce%b3%ce%b9%ce%b1-%ce%b5%cf%81%ce%b3%ce%b1","status":"publish","type":"post","link":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%ac%ce%b4%ce%b5%ce%b9%ce%b1-%cf%80%ce%b1%cf%81%ce%b1%ce%bc%ce%bf%ce%bd%ce%ae%cf%82-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%ce%b3%ce%b9%ce%b1-%ce%b5%cf%81%ce%b3%ce%b1\/","title":{"rendered":"\u0386\u03b4\u03b5\u03b9\u03b1 \u03c0\u03b1\u03c1\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03b3\u03b9\u03b1 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03b1\u03c0\u03cc \u03c7\u03ce\u03c1\u03b5\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u0395\u0395\/\u0395\u0396\u0395\u03a3 \u2013 \u03a4\u03b9 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03c5\u03bd \u03bf\u03b9 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2"},"content":{"rendered":"<p>\u03a3\u03b5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b5\u03c2 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u03c3\u03b5\u03b9\u03c1\u03ac\u03c2 \u03bc\u03b1\u03c2 \u03bc\u03b5 \u03c4\u03af\u03c4\u03bb\u03bf \u00ab<a href=\"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%bf%ce%b9-5-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%ce%ad%cf%82-%ce%bf%ce%b4%ce%bf%ce%af-%ce%b3%ce%b9%ce%b1-%cf%84%ce%b7%ce%bd-%ce%b1%cf%80%cf%8c%ce%ba%cf%84%ce%b7%cf%83%ce%b7-%ce%ac\/\">\u03a0\u03ad\u03bd\u03c4\u03b5 \u03bc\u03b1\u03b3\u03b9\u03ba\u03bf\u03af \u03b4\u03c1\u03cc\u03bc\u03bf\u03b9 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1<\/a>\u00bb, \u03ad\u03c7\u03bf\u03c5\u03bc\u03b5 \u03ae\u03b4\u03b7 \u03b5\u03c0\u03b9\u03c3\u03b7\u03bc\u03ac\u03bd\u03b5\u03b9 \u03c4\u03ad\u03c3\u03c3\u03b5\u03c1\u03b9\u03c2 \u03b9\u03b4\u03b9\u03b1\u03af\u03c4\u03b5\u03c1\u03b1 \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ad\u03c2:<\/p>\n<ol style=\"list-style-type: lower-roman;\">\n<li><a href=\"https:\/\/lindemannlaw.ch\/insights\/lump-sum-taxation-advantageous-taxation-regime-for-high-net-worth-individuals\/\">\u0397 \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03c9\u03c2 \u03b2\u03ac\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03ac\u03b4\u03b5\u03b9\u03b1 \u03b4\u03b9\u03b1\u03bc\u03bf\u03bd\u03ae\u03c2<\/a>.<\/li>\n<li><a href=\"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%ad%ce%bd%ce%b1-%ce%bd%ce%ad%ce%bf-%ce%ba%ce%b5%cf%86%ce%ac%ce%bb%ce%b1%ce%b9%ce%bf-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%84%ce%b9-%cf%80%cf%81%ce%ad%cf%80%ce%b5\/\">\u03a0\u03bb\u03bf\u03cd\u03c3\u03b9\u03bf\u03b9 \u03b9\u03b4\u03b9\u03ce\u03c4\u03b5\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 \u03ac\u03bd\u03c9 \u03c4\u03c9\u03bd 55 \u03b5\u03c4\u03ce\u03bd<\/a>;<\/li>\n<li><a style=\"font-size: 16px; background-color: #ffffff;\" href=\"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%ac%ce%b4%ce%b5%ce%b9%ce%b1-%ce%b4%ce%b9%ce%b1%ce%bc%ce%bf%ce%bd%ce%ae%cf%82-%ce%b3%ce%b9%ce%b1-%ce%b5%cf%80%ce%b5%ce%bd%ce%b4%cf%85%cf%84%ce%ad%cf%82-%ce%ba%ce%b1%ce%b9-%ce%b5%cf%80%ce%b9%cf%87\/\">\u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b9\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1<\/a><span style=\"font-size: 16px;\">;<\/span><\/li>\n<li><a href=\"https:\/\/lindemannlaw.ch\/insights\/residence-permits-for-eu-citizens-in-switzerland-your-most-important-questions-answered\/\">\u0397 \u03c0\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03b1\u03ba\u03ae 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\u03c0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9.<\/p>\n<h3>\u039c\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bf\u03b9 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bd\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03bf\u03bb\u03bf\u03cd\u03bd \u03c5\u03c0\u03b7\u03ba\u03cc\u03bf\u03c5\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03c7\u03c9\u03c1\u03ce\u03bd \u03ae \u03c4\u03b1 \u03b5\u03bc\u03c0\u03cc\u03b4\u03b9\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bf\u03bb\u03cd \u03bc\u03b5\u03b3\u03ac\u03bb\u03b1;<\/h3>\n<p>\u039d\u03b1\u03b9, \u03b7 \u03c0\u03c1\u03cc\u03c3\u03bb\u03b7\u03c8\u03b7 \u03c5\u03c0\u03b7\u03ba\u03cc\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03c7\u03c9\u03c1\u03ce\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b4\u03c5\u03bd\u03b1\u03c4\u03ae, \u03b1\u03bb\u03bb\u03ac \u03bc\u03cc\u03bd\u03bf \u03c5\u03c0\u03cc \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 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\u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b7 \u03ba\u03b1\u03b9 \u03b5\u03cd\u03bb\u03bf\u03b3\u03b1 \u03b1\u03b9\u03c4\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03bc\u03ad\u03bd\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c6\u03bf\u03c1\u03ac \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03b5\u03bb\u03b2\u03b5\u03c4\u03cc \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7. \u039f\u03b9 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c8\u03b7\u03bb\u03ad\u03c2, \u03b1\u03bb\u03bb\u03ac \u03bc\u03b5 \u03c0\u03c1\u03bf\u03c3\u03b5\u03ba\u03c4\u03b9\u03ba\u03ae \u03c0\u03c1\u03bf\u03b5\u03c4\u03bf\u03b9\u03bc\u03b1\u03c3\u03af\u03b1 \u03ba\u03b1\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ae \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03b9\u03c4\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7, \u03bf\u03b9 \u03c0\u03b9\u03b8\u03b1\u03bd\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c5\u03c7\u03af\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c1\u03b5\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2.<\/p>\n<h3>\u03a4\u03b9 \u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03b9 \u00ab\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03bf\u03bd\u00bb \u03c4\u03b7\u03c2 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03ce\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bf\u03b9 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bd\u03b1 \u03c4\u03bf \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03bf\u03c5\u03bd \u03c3\u03c5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c7\u03bf\u03c1\u03ae\u03b3\u03b7\u03c3\u03b7\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2;<\/h3>\n<p>\u0397 \u03ad\u03bd\u03bd\u03bf\u03b9\u03b1 \u03c4\u03bf\u03c5 \u03b5\u03b8\u03bd\u03b9\u03ba\u03bf\u03cd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03b1\u03c4\u03bf\u03c7\u03c5\u03c1\u03c9\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 18(\u03b1) \u03c4\u03bf\u03c5 \u03bd\u03cc\u03bc\u03bf\u03c5 \u03c0\u03b5\u03c1\u03af \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ce\u03bd (AIG) \u03ba\u03b1\u03b9 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b9\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03b4\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ba\u03c1\u03b9\u03c4\u03ae\u03c1\u03b9\u03b1. \u0391\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03ad\u03bd\u03b1 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\u03c3\u03c5\u03bc\u03c6\u03ad\u03c1\u03bf\u03bd \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03cc\u03c4\u03b9 \u03c0\u03bb\u03b7\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03ac\u03be\u03b7. \u03a3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03bd\u03b1 \u03b5\u03be\u03b7\u03b3\u03bf\u03cd\u03bd \u03bc\u03b5 \u03c3\u03b1\u03c6\u03ae\u03bd\u03b5\u03b9\u03b1 \u03c4\u03b7 \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2, \u03c0.\u03c7. \u03c0\u03b5\u03c1\u03b9\u03b3\u03c1\u03ac\u03c6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03b9\u03b4\u03b9\u03ba\u03ae \u03b5\u03bc\u03c0\u03b5\u03b9\u03c1\u03bf\u03b3\u03bd\u03c9\u03bc\u03bf\u03c3\u03cd\u03bd\u03b7 \u03ae \u03c4\u03bf\u03bd \u03c1\u03cc\u03bb\u03bf \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5 \u03b5\u03bd\u03c4\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b1\u03c2.<\/p>\n<h3>\u03a4\u03b9 \u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03b9 \u00ab\u03c0\u03c1\u03bf\u03bd\u03bf\u03bc\u03b9\u03b1\u03ba\u03ae \u03bc\u03b5\u03c4\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u03c4\u03c9\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03ce\u03bd \u03c5\u03c0\u03b7\u03ba\u03cc\u03c9\u03bd\u00bb \u03ba\u03b1\u03b9 \u03c0\u03ce\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03ad\u03bd\u03b1\u03c2 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 \u03bd\u03b1 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03c5\u03c0\u03ac\u03c1\u03c7\u03b5\u03b9 \u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03ae \u03c4\u03b7\u03bd \u0395\u0395\/\u0395\u0396\u0395\u03a3;<\/h3>\n<p>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03c4\u03bf \u03ac\u03c1\u03b8\u03c1\u03bf 21 \u03c4\u03b7\u03c2 AIG, \u03bf\u03b9 \u03ac\u03b4\u03b5\u03b9\u03b5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03b7\u03ba\u03cc\u03bf\u03c5\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03c7\u03c9\u03c1\u03ce\u03bd \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac \u03bd\u03b1 \u03b5\u03ba\u03b4\u03af\u03b4\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03b5\u03ac\u03bd \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b2\u03c1\u03b5\u03b8\u03b5\u03af 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