Types of Taxes in Switzerland

Interested what are the applicable taxes in Switzerland? The country imposes direct federal and cantonal and municipal taxes. Our experts can tell you more.
Dari Podhur
02.12.2023
There are a few different types of taxes in Switzerland and they can be split into a few groups. These groups can be the federal, cantonal and municipal taxes and of which, there have been more than 50 double tax treaties signed in order for investors and business developers to avoid double taxation.

We have a number of business consultants who are able to assist with any question about Swiss taxation or double taxation treaties. (like Swiss-USA double tax treaty)

1. Federal taxes, of which are direct taxes

The direct federal taxes are below:

  • Personal income tax as well as corporate tax
  • Withholding taxes
  • Federal casino taxes
  • Military and civil service exemption taxes

2. Taxes on goods and services at the federal level

Federal goods and services taxes are below:

  • VAT taxes
  • Stamp duty
  • Tobacco tax
  • Beer tax
  • Distilled spirit tax
  • Mineral oil tax
  • Motor vehicle tax
  • Motorway vignette
  • Heavy vehicle fees
  • Custom duties

3. Cantonal and municipal tax

The direct cantonal and municipal tax are as follows:

Income tax on wealth, which can include; income tax, withholding tax, expenditure taxation, poll taxes, wealth tax, corporate income tax and equity tax

  • Gift and inheritance taxes
  • Lottery income tax
  • Property gains tax
  • Real estate tax
  • Transfer taxes (real estate)
  • Casino taxes
  • Trade tax

4. Tax on goods and services at the cantonal and municipal level

These taxes include:

  • Motor vehicle tax
  • Dog taxes
  • Entertainment taxes
  • Stamp duty
  • Registration duties
  • Water duty
  • Lottery taxation
  • Visitor tax
Our consultants are able to offer more information and answer any questions you may have regarding taxes in Switzerland. We are also able to assist in taxation minimisation.
Switzerland has an assessment period for taxes which is normally a calendar year for most businesses and individuals.

Before conducting business operations in Switzerland it is highly recommended you speak with a business consultant to ensure you understand all requirements of taxation and company formation.

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