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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.
Since World War II, the federal constitution authorizes the Confederation to levy a number of taxes, the most significant of which are an income tax, a withholding tax and a value added tax. However, Switzerland is unique among modern sovereign states in that the authority to levy these taxes is limited in duration and extent.
Withholding tax (German: Verrechnungssteuer, Italian: imposta preventiva, French: impôt anticipé) is a tax levied at source in Switzerland since 1944 on capital income (particularly interest and dividends), lottery winnings and certain insurance benefits.
The quoted income tax rate is, except where noted, the top rate of tax: most jurisdictions have lower rate of taxes for low levels of income. Some countries also have lower rates of corporation tax for smaller companies. In 1980, the top rates of most European countries were above 60%. Today most European countries have rates below 50%. [1]
Simplified Swiss education system. The obligatory school system usually includes primary education (Primarschule in German, école primaire in French, scuola primaria / elementare in Italian and scola primara in Romansh) and secondary education I (Sekundarschule or Sekundarstufe I in German, secondaire I in French and scuola secondaria / media in Italian and scola secundar in Romansh).
Provincial sales taxes or PST (French: Taxes de vente provinciale - TVP), levied by the provinces. Goods and services tax or GST (French: Taxe sur les produits et services - TPS) / Harmonized sales tax or HST (French: Taxe de vente harmonisée - TVH), a value-added tax levied by the federal government. The GST applies nationally.
The CSSPO was created after the former Commission Scolaire des Portages-de-l'Outaouais was abolished in 2020. It currently runs schools in the Hull and Aylmer sectors of the city of Gatineau as well as in the municipalities of Chelsea , Luskville and La Pêche .
The list of Canadian school districts has been split by province and territory: List of school authorities in Alberta; List of school districts in British Columbia