Search results
Results from the WOW.Com Content Network
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.
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.
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 ...
SR 725.116.2 – Federal Act on the use of compulsorily allocated mineral oil tax and other funds for road and air traffic 1985 1985 Regulates the use of various government taxes and revenues for spend related to road and air traffic 72 Public works – Energy – Transport – Public works
The Federal Tax Administration (FTA) (German: Eidgenössische Steuerverwaltung, ESTV, French: Administration Fédérale des Contributions, AFC, Italian: Amministrazione federale delle contribuzioni, AFC) is the federal office responsible for federal revenue collection and the application of federal tax laws in the cantons. [1]
Swiss voters looked set to approve proposals to introduce a global minimum tax on businesses and a climate law that aims to cut fossil fuel use and reach zero emissions by 2050, projections by ...
A tax on the super-rich pitched by the youth wing of one of Switzerland's main political parties is "extremely dangerous" for the country, a top Swiss banker said on Wednesday, pointing to ...
Map of the world showing national-level sales tax / VAT rates as of October 2019. A comparison of tax rates by countries is difficult and somewhat subjective, as tax laws in most countries are extremely complex and the tax burden falls differently on different groups in each country and sub-national unit.