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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.
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 ...
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 Direct Tax (FTA) is a Swiss direct income tax. It is the main source of revenue for the federal government, followed by the value-added tax (VAT), which represent respectively 34.3% and 32.1% of the total tax receipts as of 2022. [1] There is no wealth tax at the federal level; it is levied only by the cantons and municipalities.
Federal Tax Administration (FTA): Responsible for federal revenue collection and the application of federal tax laws in the cantons. Federal Office for Customs and Border Security (FOCBS): Responsible for monitoring the import, export and transit of goods, collecting customs duties, traffic charges and taxes.
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 ...
It is reimbursed by the Federal Tax Administration to legal entities domiciled in Switzerland, as long as they regularly declare the income concerned as yield. [2] Persons domiciled abroad may claim reimbursement of withholding tax if their country of residence has concluded a double taxation agreement with the country levying the tax. [1]
Next month, Swiss citizens will decide if the government will implement a basic income for everyone in the country, but voters seem to be split. Next month, Swiss citizens will decide if the ...