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The tax, which is generally much lower than the normal income tax, is nominally levied on the taxpayer's living expenses, but in practice (which varies from canton to canton), it is common to use five times or seven times the rent paid by the taxpayer as a basis for the lump-sum taxation.
Freienbach, in the north of the canton, is known for the lowest taxes in Switzerland. This has attracted a number of the rich. The best known, worldwide product of the canton is the Swiss Army Knife manufactured by Victorinox in Ibach just downhill from the main town of Schwyz. As of 2010, Schwyz had an unemployment rate of 2.3%.
Only the 87.5 km-long border between the cantons of Zürich and Zug is not naturally defined. With its 1580 m peak, the Wildspitz is the highest point in the canton. The lowest point in the north of the canton is at 388 m, at Rüssspitz (German: Reussspitz) on the border, the confluence of the rivers Lorzen and Reuss.
Municipalities are financed through direct taxes (such as income tax), with rates varying more or less within a framework set by the canton (see Taxation in Switzerland). As among the cantons, there is a tax transfer among the municipalities to balance various levels of tax income.
Obwalden lies in Central Switzerland and contains the geographical centre of Switzerland. It is bordered by the canton of Lucerne to the north, the canton of Nidwalden and Uri to the east and the canton of Bern to the south. The canton is essentially in the valley of the Sarner Aa south of Lake Lucerne, with an exclave around Engelberg.
The 26 cantons of Switzerland are the member states of the federal state of Switzerland. Each canton was a fully sovereign state [1] with its own borders, army and currency from the Treaty of Westphalia (1648) until the establishment of the Swiss federal state in 1848. Each canton has its own constitution, legislature, government and courts. [2]
It’s also home to some of the lowest property tax rates in the nation, at 0.49%. Unfortunately, with median home values close to $465,000, you could still wind up paying a hefty amount in total ...
The average taxes in the canton are higher than in most cantons, in 2006, the tax index in the canton was 126.6 (Swiss average is 100.0). In 2006, the canton had the highest final tax rate on high wage earners (15.26% on a married couple with two children earning 150,000 CHF vs 11.6% nationally), though the tax rate was in the middle for lower ...
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