The Resource Recent developments regarding the Swiss lump sum tax regime

Recent developments regarding the Swiss lump sum tax regime

Label
Recent developments regarding the Swiss lump sum tax regime
Title
Recent developments regarding the Swiss lump sum tax regime
Creator
Subject
Language
eng
Summary
Through popular vote several cantons abolished the lump sum tax regime, which permitted taxation of foreigners on the basis of their lifestyle and expenses in Switzerland and abroad rather than their worldwide income and wealth. Recently, the initiative to abolish the lump sum tax system, at both the federal and cantonal levels, crossed an important milestone by achieving the required minimum number of 100,000 signatures, which means the initiative will be voted on within the next 2 to 3 years. The article looks at the lump sum taxation in Switzerland, the recent developments on cantonal level, the recent developments on federal leval, and the new draft law
Citation source
In: Tax planning international : European tax service. - London. - Vol. 15 (2013),
http://library.link/vocab/creatorName
  • Wit, A. de
  • Boitelle, T.V.A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • lump-sum taxation
  • cantonal tax
  • federal tax
Label
Recent developments regarding the Swiss lump sum tax regime
Instantiates
Publication
Label
Recent developments regarding the Swiss lump sum tax regime
Publication

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