swisNot - Le réseau notarial suisse
  • Home
  • Notarial Firms
  • Notaries
  • Fields of activity
  • International
  • swisNot Prize
  • Publications
  • Contact
  • English
    • Français
    • Deutsch
    • Italiano
  • Menu Menu

/ Fields of activity / Taxation

Taxing of natural persons

Taxing of natural persons

Philippe FRESARD, notary and lawyer in Berne and Manuel PIQUEREZ, notary and lawyer in Porrentruy

All natural persons who reside on a permanent basis in Switzerland, have a money-earning activity there or own a property there should in principle pay federal, cantonal, communal and ecclesiastical taxes. The Confederation levies income tax whereas cantons and communes levy both income and wealth taxes.

Income tax

Income tax represents the largest contribution. It covers the taxpayer’s whole revenue, i.e. income from principal and accessory money-earning activities, income acquired in compensation or replacement, the products of capital, etc. It is possible to deduct the expenses necessary to obtain that income from the gross income. In addition, various social deductions are allowed, e.g. for married couples, children or dependent people. Income tax operates on the basis of progressive tax scales. Foreign workers without a residence permit pay their federal and cantonal taxes at the source, i.e. they are directly deducted from their salary, which is exceptional in Switzerland.

Wealth tax

Wealth tax is calculated on the taxpayer’s net capital, after the deduction of all debts. Tax rates are progressive and vary considerably between the cantons and communes.

Berne/Porrentruy, 30.01.09

See also

  • The Swiss tax system
  • Taxing of legal persons
  • Partial indirect liquidation and transposition
  • Lump-sum taxation (for natural persons)
  • Property taxes
  • Taxation on donations and successions
  • Fiscal changes for 2011
  • Taxation

Fields of activity

  • Family and inheritance law
  • Property law
  • Company law
  • Foundations, associations, trusts
  • Taxation
  • Legal opinion, legal, tax advice and practices
  • Various acts

swisNot, the Swiss notary network, your partner in legal and tax matters. swisNot consists of 16 offices in 26 locations in 13 cantons, i.e. about 50 notaries with a total of about 300 qualified employees.

Contact

Me Philippe Frésard, MLE
Kellerhals Carrard Berne
Effingerstrasse 1
CH-3001 Berne

+41 58 200 35 66

+41 31 390 25 64

Links

swisNot is a co-founder of Lexunion (International Legal & Notarial Strategies), an international federation of national networks of legal and tax professionals serving individuals and companies.

© Copyright - swisNot | Powered by Tris Informatique Sàrl
The Swiss tax system Taxing of legal persons
Scroll to top