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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.
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
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.
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 ...
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 ...
A Swiss court will decide within weeks whether UBS must hand over historical client data to French tax authorities, a ruling that could open the door to fresh financial claims against Switzerland ...
Download as PDF; Printable version; ... Swiss tax resisters (1 P) Pages in category "Taxation in Switzerland"