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The Swiss tax system is strongly characterised by the country's federal structure.
It is necessary to make the distinction between the taxation of natural persons (income and personal capital) and legal persons (profits and capital).
In particular, it is important to remember that certain natural persons can benefit from a tax package.
The taxation of property, in Switzerland, has very specific characteristics.
A donator or deceased's family rarely pays taxes in the case of a donation or succession.
Internationally, anticipated tax and agreements to avoid dual taxation are very important.
Please note that some important changes regarding the taxation of companies and their owners were enacted on 1 January 2011.
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