depending on whether Swiss or foreign securities are traded. 43 Finally, an insurance premiums tax of 5.5 percent is levied on certain insurance premiums. 7 The Federal Supreme Court has interpreted this as prohibiting a regressive tax, 7 although flat rate taxes (as instituted in several cantons) are held to be constitutional by tax law scholars. In 2011, the federal income tax varied from a bracket of 1 (for single tax payers) and.77 (for married taxpayers) to the maximum rate.5. 34 Federal withholding tax edit The federal withholding tax is issued by the Swiss Council. Several cantons levy an inheritance tax ( Erbschaftssteuer / Imposta di successione ) and a gift tax ( Schenkungssteuer / Imposta di donazione although there is a trend towards abolishing those.
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To begin with, it provides that no tax may be levied except where provided for by federal, cantonal or municipal statute. However, Switzerland is unique among modern sovereign states in that the authority to levy these taxes is limited in duration and extent. 25 To the extent non-resident companies have Swiss sources of income, such as business establishments or real estate, they are also liable for taxation. Schweizerische Demokratie: Institutionen, Prozesse, Perspektiven (in German) (2nd. (June 2018) In 2002, some CHF 134 billion in taxes were levied in Switzerland, of which roughly one third was levied by the Confederation, the cantons and the municipalities, respectively. The federal withholding tax ( Verrechnungssteuer / impôt anticipé / Imposta preventiva ) is levied at a rate of 35 percent on certain forms of income, most notably dividend payments, interest on bank loans and bonds, liquidation proceeds, lottery prizes and payments by life insurances. Il ne s'agit seulement pas de critiquer ou louer le petit déjeuner d'un hôtel, le prix d'un musée ou parler d'un lieux pittoresque. 33 In 2014 total revenue from VAT was nearly CHF 11 billion (short scale) on CHF 866 billion of taxable sales. Das schweizerische Steuerrecht: rencontre entre femmes bellinzone
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