The Swiss tax system. Individual Income Tax. Income from capital gains. Procedure for taxation of income from capital gains. Distribution of shares in the capital. Tax at the source. The persons crossing the border. Lump-sum taxation. The gift tax.
Taxation of natural persons in Switzerland 1. Individual Income Tax 1.1 Taxpayers Natural persons are taxed at the federal and cantonal / communal level, if they are permanent or temporary residents of Switzerland. Temporary resident status, despite the short breaks hereby granted, provided that the person is in the territory of Switzerland for a) not less than 30 days, carrying out professional activity, or b) 90 days or more without the exercise of any professional activity. In accordance with the Swiss system of taxation, partnerships are «transparent», hence each partner is taxed individually. Income married couple summed and taxed in accordance with the principle of family taxation. The same applies to any registered civil marriage. Income of a minor child is added to the income of the adults, except for income children received from paid employment, which is taxed separately. The federal and cantonal / communal income taxes levied by the tax authorities and the cantons are set for a period of one (calendar) year, based on the tax return, which is filled by the taxpayer.
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