Swiss tax system
In Switzerland, taxes are levied by the federal government, the cantons and the municipalities. Tax sovereignty is regulated by law. But how does this interaction work and what are the national and international challenges?
The Swiss Tax System
Main features of the Swiss tax system Federal taxes / Cantonal and communal taxes Edition 2021
Press releases on the topic
The Federal Council and Parliament recommend that voters accept proposal to implement minimum taxation
The Federal Council and Parliament want to implement the OECD/G20 reform on minimum taxation for large multinational enterprises, thereby creating stable framework conditions and securing both tax receipts and jobs in Switzerland. The electorate will vote on the requisite constitutional amendment on 18 June 2023. At the press conference on 24 April 2023, Federal Councillor Karin Keller-Sutter presented the arguments in favour of accepting the proposal. Representatives from the cantons and communes were also present.
Federal Tax Administration FTA
Schweiz - 3003 Bern