Switzerland offers lump-sum taxation for wealthy people: https://home.kpmg/ch/en/blogs/home/posts/2020/04/lump-sum-taxation-switzerland-brexit.html https://home

Switzerland offers lump-sum taxation for wealthy people: https://home.kpmg/ch/en/blogs/home/posts/2020/04/lump-sum-taxation-switzerland-brexit.html https://home.kpmg/ch/en/blogs/home/posts/2020/04/lump-sum-ta... So it's not 0.3%, but a mostly constant yearly amount that may be much lower.