The Resource Lump-sum taxation in Switzerland : recent developments
Lump-sum taxation in Switzerland : recent developments
Resource Information
The item Lump-sum taxation in Switzerland : recent developments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Lump-sum taxation in Switzerland : recent developments represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Lump-sum taxation in Switzerland : recent developments
- Title
- Lump-sum taxation in Switzerland : recent developments
- 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
- Label
- Lump-sum taxation in Switzerland : recent developments
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Lump-sum-taxation-in-Switzerland--recent/9xglc9I45xE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Lump-sum-taxation-in-Switzerland--recent/9xglc9I45xE/">Lump-sum taxation in Switzerland : recent developments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Lump-sum-taxation-in-Switzerland--recent/9xglc9I45xE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Lump-sum-taxation-in-Switzerland--recent/9xglc9I45xE/">Lump-sum taxation in Switzerland : recent developments</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
