The Resource Lump-sum taxation in Switzerland : recent developments

Lump-sum taxation in Switzerland : recent developments

Label
Lump-sum taxation in Switzerland : recent developments
Title
Lump-sum taxation in Switzerland : recent developments
Creator
Subject
Language
eng
Summary
The lump-sum taxation system in Switzerland that taxes on the basis of living expenses rather than actual income, is offered to foreign nationals taking up residence in the country or to residents returning after a long absence. Recently, various cantons have seen a wave against this system and its subsequent abolition in some of its cantons including Zurich. This article sets out the current situation with regards to this system in different cantons. It looks at (I) Gstaad: stricter rules for the lump-sum taxation in the canton of Berne, (II) recent developments at the cantonal and federal levels, (III) the initiative to abolish lump-sum taxation and (IV) the trends and what to expect
Citation source
In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
http://library.link/vocab/creatorName
  • Guerra, P
  • Stillhart-Zimmermann, B
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • tax system
  • lump-sum taxation
  • residence
  • federal tax
  • cantonal tax
Label
Lump-sum taxation in Switzerland : recent developments
Instantiates
Publication
Label
Lump-sum taxation in Switzerland : recent developments
Publication

Library Locations

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      52.3736660 4.9336932
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