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The Federal Supreme Court has interpreted this as prohibiting a regressive tax, [8] although flat rate taxes (as instituted in several cantons) are held to be constitutional by tax law scholars. Moreover, double taxation by several cantons is constitutionally prohibited, as is a confiscatory rate of taxation.
Download as PDF; Printable version; In other projects ... SR 641.92 – Federal Act on the repeal of the Savings Tax Act of ... 632.10 – Federal Law on the Swiss ...
Download as PDF; Printable version; ... Pages in category "Law of Switzerland" ... Withholding tax (Switzerland)
In December 2021, the Federal Assembly passed a bill abolishing the withholding tax levied on Swiss corporate bonds, in order to make them more attractive. [6] [7] [8] The request for a referendum was granted in May 2021, [9] and the vote took place on September 25, 2022, when the people narrowly rejected the amendment to the law with 52% of ...
Value added tax is structured as an all-phase tax with input tax deduction. If a taxable person provides a service to another taxable person, the former must pay the VAT on the service; the recipient can reclaim the tax paid as input tax from the Federal Tax Administration (FTA), but must also pay tax on his services to his customer.
Internal Revenue Service officials are withdrawing their summons in the UBS and Swiss government tax cheaters case, saying they feel confident they've received a full accounting of the information ...
the value added tax (VAT) the federal direct tax (FDT) the withholding tax; the stamp duty; the military service substitute tax; Subdivisions of the FTA also take care of the application and enforcement of tax law, provide information on tax issues, further develop the tax system and help resolve international tax issues (e.g., double taxation ...
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