Taxation of natural persons in Switzerland - реферат по финансам

 

Тезисы:

  • With respect to the taxation of real estate.
  • Persons who are residents are taxed on their worldwide income.
  • The persons crossing the border.
  • The same applies to any registered civil marriage.
  • The amount of allowable tax deductions can vary depending on the canton.
  • Furthermore, interest payments on loans, mortgages, etc.
  • 1 January 2011 the distribution of the relevant equity interest in not taxed.
  • They do not cover any withholding tax or personal income tax for the person receiving this share.
  • In other cases, the withholding tax is final.
  • As a rule, they cannot submit a tax return.
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