{"id":5955,"date":"2021-05-16T14:01:29","date_gmt":"2021-05-16T13:01:29","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/le-systeme-fiscal-suisse\/"},"modified":"2021-05-31T16:44:48","modified_gmt":"2021-05-31T15:44:48","slug":"the-swiss-tax-system","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/","title":{"rendered":"The Swiss tax system"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2yhvrw-63eae895c27a79ea6f1d63b987e7c7db\">\n.avia-section.av-2yhvrw-63eae895c27a79ea6f1d63b987e7c7db{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-2yhvrw-63eae895c27a79ea6f1d63b987e7c7db main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5955'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-koslsrxn-eafb33f1cf643b8927881c90bfd72f23 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/en\/fields\/\">\/ Fields of activity<\/a><a href=\"https:\/\/swisnot.ch\/en\/domaines\/taxation\/\"> \/ Taxation<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5955'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov74lk0-56ff1a73a3339722449ff44b035927a8\">\n#top .av-special-heading.av-kov74lk0-56ff1a73a3339722449ff44b035927a8{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov74lk0-56ff1a73a3339722449ff44b035927a8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov74lk0-56ff1a73a3339722449ff44b035927a8 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov74lk0-56ff1a73a3339722449ff44b035927a8 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >The Swiss tax system<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-c91961848cbd63f99b1079e7c6ba446b\">\n.flex_column.av-132456d-c91961848cbd63f99b1079e7c6ba446b{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0 0 0;\n}\n<\/style>\n<div  class='flex_column av-132456d-c91961848cbd63f99b1079e7c6ba446b av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div>\n<div id=\"contentwrap\">\n<div>\n<div>\n<h3><strong>The Swiss tax system: General comments<\/strong><\/h3>\n<p>Philippe FRESARD, notary and lawyer in Berne and Manuel PIQUEREZ, notary and lawyer in Porrentruy<\/p>\n<p>The fairness of tax systems could be debated for days. What seems normal in one place is considered to be fundamentally unfair elsewhere. The Swiss themselves sometimes wonder why certain companies do not relocate to Switzerland&#8230; At the same time, many people believe that Switzerland does not play fairly in terms of fiscal competition. What is the reality of the situation? Part of the answer probably lies in the fact that there is not one but several Swiss tax systems&#8230;<\/p>\n<h3><strong>The Swiss tax system: a federal system<\/strong><\/h3>\n<p>The Swiss tax system is strongly characterised by the country&#8217;s federal structure. Fiscal sovereignty belongs to the Confederation, the cantons and the communes, but in the end it belongs to the citizen who, very often, are required to decide on fiscal issues in referendums at each level.<\/p>\n<p>The Confederation can only levy taxes in the cases formally set out by the Federal Constitution. It is worth mentioning, in particular, direct federal income tax on natural persons and on the profits of legal persons, but also VAT, which has a current rate of 8%.<\/p>\n<p>As sovereign federal states, the cantons are free to levy taxes as they please, insofar as the federal Constitution does not formally forbid it and that no exclusive rights to such taxation are set aside for the Confederation.<\/p>\n<p>Cantonal tax law is varied in its conception and is a welcome source of competition. This competition leads to a constant improvement in the allocation of the State&#8217;s revenues. Most cantons, as far as direct taxes are concerned, levy income and wealth tax on natural persons as well as tax on the capital and profits of legal persons.<br \/>\nCommunes can also levy taxes within the limits set out by the legislation of their canton. Communal taxes mainly cover additional ordinary cantonal taxes, using the same tax bases.<\/p>\n<p>In any case, just because there are several types of taxes, it does not mean that the tax is crippling. As there is not one but several Swiss tax systems, the diversity of cantonal fiscal systems often leads to quite tough competition. This can open up good opportunities for tax payers, if they are well advised.<\/p>\n<p>Berne\/Porrentruy, 20.01.2011<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6\">\n#top .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-7  el_before_av_iconlist  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >See also<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpcpr5mu-23cad41b684118232ad064d66ccac540\">\n#top .avia-icon-list-container.av-kpcpr5mu-23cad41b684118232ad064d66ccac540 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-kpcpr5mu-23cad41b684118232ad064d66ccac540 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-kpcpr5mu-23cad41b684118232ad064d66ccac540 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-kpcpr5mu-23cad41b684118232ad064d66ccac540  avia-builder-el-8  el_after_av_heading  el_before_av_heading '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-kpcpr5mu-23cad41b684118232ad064d66ccac540 avia-iconlist-animate'>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/' title='Taxing of natural persons'  class='iconlist_icon av-av_iconlist_item-e572aa334ff2f620ff5e07012b441c7a avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/&#039; title=&#039;Taxing of natural persons&#039;&gt;Taxing of natural persons&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-natural-persons\/' title='Taxing of natural persons'>Taxing of natural persons<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-legal-persons\/' title='Taxing of legal persons'  class='iconlist_icon av-av_iconlist_item-e5445163be9202a3fe0cef5e23e25eb2 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-legal-persons\/&#039; title=&#039;Taxing of legal persons&#039;&gt;Taxing of legal persons&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxing-of-legal-persons\/' title='Taxing of legal persons'>Taxing of legal persons<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/partial-indirect-liquidation-and-transposition\/' title='Partial indirect liquidation and transposition'  class='iconlist_icon av-av_iconlist_item-f46d80568587aa608aad307e0c7e8345 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/partial-indirect-liquidation-and-transposition\/&#039; title=&#039;Partial indirect liquidation and transposition&#039;&gt;Partial indirect liquidation and transposition&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/partial-indirect-liquidation-and-transposition\/' title='Partial indirect liquidation and transposition'>Partial indirect liquidation and transposition<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/lump-sum-taxation-for-natural-persons\/' title='Lump-sum taxation (for natural persons)'  class='iconlist_icon av-av_iconlist_item-38460136afa3e707b9d48d842a6eca6d avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/lump-sum-taxation-for-natural-persons\/&#039; title=&#039;Lump-sum taxation (for natural persons)&#039;&gt;Lump-sum taxation (for natural persons)&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/lump-sum-taxation-for-natural-persons\/' title='Lump-sum taxation (for natural persons)'>Lump-sum taxation (for natural persons)<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-taxes\/' title='Property taxes'  class='iconlist_icon av-av_iconlist_item-5d1b6de44f58ad8159cafca7f9fbb9b9 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/property-taxes\/&#039; title=&#039;Property taxes&#039;&gt;Property taxes&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-taxes\/' title='Property taxes'>Property taxes<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation-on-donations-and-successions\/' title='Taxation on donations and successions'  class='iconlist_icon av-av_iconlist_item-ca6be8c097c5051f9de4a96af27b9ef4 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxation-on-donations-and-successions\/&#039; title=&#039;Taxation on donations and successions&#039;&gt;Taxation on donations and successions&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation-on-donations-and-successions\/' title='Taxation on donations and successions'>Taxation on donations and successions<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/fiscal-changes-for-2011\/' title='Fiscal changes for 2011'  class='iconlist_icon av-av_iconlist_item-b10af3a52ce64407c3aed31517b04896 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/fiscal-changes-for-2011\/&#039; title=&#039;Fiscal changes for 2011&#039;&gt;Fiscal changes for 2011&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/fiscal-changes-for-2011\/' title='Fiscal changes for 2011'>Fiscal changes for 2011<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'  class='iconlist_icon av-av_iconlist_item-377eb4e13835bdbb78ec1dd876fe8a17 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue888' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/&#039; title=&#039;Taxation&#039;&gt;Taxation&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'>Taxation<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781\">\n#top .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 av-special-heading-h1 blockquote modern-quote  avia-builder-el-9  el_after_av_iconlist  el_before_av_iconlist  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Fields of activity<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_iconlist-083a1a113fb6869c3c39a2c87f294688\">\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-av_iconlist-083a1a113fb6869c3c39a2c87f294688  avia-builder-el-10  el_after_av_heading  avia-builder-el-last '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-av_iconlist-083a1a113fb6869c3c39a2c87f294688 avia-iconlist-animate'>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'  class='iconlist_icon av-av_iconlist_item-5efaa590be284bb901321a951fc9a201 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/&#039; title=&#039;Family and inheritance law&#039;&gt;Family and inheritance law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'>Family and inheritance law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'  class='iconlist_icon av-av_iconlist_item-e6cd8cada9ac11a057c390aec7731e7b avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue821' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/&#039; title=&#039;Property law&#039;&gt;Property law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'>Property law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'  class='iconlist_icon av-av_iconlist_item-92c4558ca59c0e801acb0fab731663f5 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8bb' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/&#039; title=&#039;Company law&#039;&gt;Company law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/company-law\/' title='Company law'>Company law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/foundations-associations-trusts\/' title='Foundations, associations, trusts'  class='iconlist_icon av-av_iconlist_item-f6ee346534fa3515d86dd9d0147cb40c avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue841' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/foundations-associations-trusts\/&#039; title=&#039;Foundations, associations, trusts&#039;&gt;Foundations, associations, trusts&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/foundations-associations-trusts\/' title='Foundations, associations, trusts'>Foundations, associations, trusts<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'  class='iconlist_icon av-av_iconlist_item-9d8f600e5c9091ded84897e2583bd46f avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue8d3' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/&#039; title=&#039;Taxation&#039;&gt;Taxation&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/taxation\/' title='Taxation'>Taxation<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/legal-opinion-legal-tax-advice-and-practices\/' title='Legal opinion, legal, tax advice and practices'  class='iconlist_icon av-av_iconlist_item-f7061c78c561ae782c695f3d4d5220b7 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue804' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/legal-opinion-legal-tax-advice-and-practices\/&#039; title=&#039;Legal opinion, legal, tax advice and practices&#039;&gt;Legal opinion, legal, tax advice and practices&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/legal-opinion-legal-tax-advice-and-practices\/' title='Legal opinion, legal, tax advice and practices'>Legal opinion, legal, tax advice and practices<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/various-acts\/' title='Various acts'  class='iconlist_icon av-av_iconlist_item-98d13996606af3206ca2891f6899737c avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue849' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/various-acts\/&#039; title=&#039;Various acts&#039;&gt;Various acts&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/various-acts\/' title='Various acts'>Various acts<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3513,"template":"","meta":{"_acf_changed":false,"footnotes":""},"tags":[],"portfolio_entries":[],"class_list":["post-5955","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Swiss tax system - swisNot - Le r\u00e9seau notarial suisse<\/title>\n<meta name=\"description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Swiss tax system - swisNot - Le r\u00e9seau notarial suisse\" \/>\n<meta property=\"og:description\" content=\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/\" \/>\n<meta property=\"og:site_name\" content=\"swisNot - Le r\u00e9seau notarial suisse\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-31T15:44:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"722\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/\",\"url\":\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/\",\"name\":\"The Swiss tax system - swisNot - Le r\u00e9seau notarial suisse\",\"isPartOf\":{\"@id\":\"https:\/\/www.swisnot.ch\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg\",\"datePublished\":\"2021-05-16T13:01:29+00:00\",\"dateModified\":\"2021-05-31T15:44:48+00:00\",\"description\":\"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale\",\"breadcrumb\":{\"@id\":\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#primaryimage\",\"url\":\"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg\",\"contentUrl\":\"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg\",\"width\":1920,\"height\":722,\"caption\":\"business team working together in the office, teamwork background banner\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.swisnot.ch\/en\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Swiss tax system\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.swisnot.ch\/en\/#website\",\"url\":\"https:\/\/www.swisnot.ch\/en\/\",\"name\":\"swisNot - Le r\u00e9seau notarial suisse\",\"description\":\"Votre partenaire en mati\u00e8re juridique et fiscale\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.swisnot.ch\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The Swiss tax system - swisNot - Le r\u00e9seau notarial suisse","description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/","og_locale":"en_US","og_type":"article","og_title":"The Swiss tax system - swisNot - Le r\u00e9seau notarial suisse","og_description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","og_url":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/","og_site_name":"swisNot - Le r\u00e9seau notarial suisse","article_modified_time":"2021-05-31T15:44:48+00:00","og_image":[{"width":1920,"height":722,"url":"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/","url":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/","name":"The Swiss tax system - swisNot - Le r\u00e9seau notarial suisse","isPartOf":{"@id":"https:\/\/www.swisnot.ch\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#primaryimage"},"image":{"@id":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#primaryimage"},"thumbnailUrl":"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg","datePublished":"2021-05-16T13:01:29+00:00","dateModified":"2021-05-31T15:44:48+00:00","description":"swisNot, le r\u00e9seau notarial suisse, votre partenaire en mati\u00e8re juridique et fiscale","breadcrumb":{"@id":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#primaryimage","url":"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg","contentUrl":"https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/fiscalite-swisNot.jpg","width":1920,"height":722,"caption":"business team working together in the office, teamwork background banner"},{"@type":"BreadcrumbList","@id":"https:\/\/www.swisnot.ch\/en\/domaines\/the-swiss-tax-system\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.swisnot.ch\/en\/home\/"},{"@type":"ListItem","position":2,"name":"The Swiss tax system"}]},{"@type":"WebSite","@id":"https:\/\/www.swisnot.ch\/en\/#website","url":"https:\/\/www.swisnot.ch\/en\/","name":"swisNot - Le r\u00e9seau notarial suisse","description":"Votre partenaire en mati\u00e8re juridique et fiscale","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.swisnot.ch\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/portfolio\/5955","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/types\/portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":6,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/portfolio\/5955\/revisions"}],"predecessor-version":[{"id":6257,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/portfolio\/5955\/revisions\/6257"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/media\/3513"}],"wp:attachment":[{"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/media?parent=5955"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/tags?post=5955"},{"taxonomy":"portfolio_entries","embeddable":true,"href":"https:\/\/www.swisnot.ch\/en\/wp-json\/wp\/v2\/portfolio_entries?post=5955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}