There are various types of taxes in Switzerland. A fact that makes it all the more difficult to determine which taxes one has to pay. The worksheet "Tax System Switzerland" from taxea will provide you with a brief overview on the different swiss taxes as well as the collecting entities. With our flowchart you will be able to determine quickly which kinds of taxes you are obliged to pay.
Tax system Switzerland - What taxes do you have to pay?
Natural persons, i.e. individual people, with residence or domicile in Switzerland are required to pay the income and wealth tax. However, businesses and companies are subject to the profit and capital tax. While the federal government only levies income and/or profit tax, the cantons and municipalities also require one to pay wealth and/or capital tax. Said taxes are known as general taxes, as they need to be paid by everybody.
Is that everything?
No, in addition to the general taxes there are various special taxes. At federal level, for example, there is the withholding tax, which is levied on cross-border commuters. The anticipatory tax on certain types of income and the casino tax are qualified as special federal taxes as well. The cantons and municipalities on the other hand raise different kinds of taxes on the ownership and sale of land or real estate.
What else?
Transaction taxes: Transaction taxes are levied on legal and commercial transactions. In Switzerland, taxes on commercial transactions include the value-added tax (VAT) as well as customs duties or special consumption taxes on tobacco, alcohol etc. Legal transactions are subject to the stamp tax, the inheritance and gift taxes as well as taxes for the change of ownership.
Taxes on possession of certain objects: The possession of certain things is taxed separately. Anyone who owns a vehicle, such as a car or motorcycle, must pay the motor vehicle tax. Furthermore, dog owners are required to pay a dog tax for their companions.
Excise taxes: With these taxes the federal government finances its expenses and burdens harmful actions. The Swiss state collects the national road tax in the form of the motorway vignette as well as the output or consumption-dependent heavy vehicle tax.
But that's all there is to it?
Sadly, thats not the case – there are various other kinds of taxes in Switzerland that cannot be assigned to a specific category. One of the reasons why Switzerland's taxes are so complicated is that both the federal government and the cantons/municipalities can levy taxes.
Learn more about the Swiss Tax system!
The so called “other taxes” include the poll tax, which is levied by some cantons, the accommodation tax or the visitors tax among many others.
The spreadsheet “Tax System Switzerland” which you can download below provides you with an overview on the different taxes levied in Switzerland.
Still got questions? The specialists of taxea are happy to assist you with their comprehensive expertise.
