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Tax law designates the whole of the fiscal legislation, iurisdiction and administration valid in Switzerland. The Swiss tax law is coined/shaped by a state structure and the absence of a uniform, legal regulation of the direct taxes valid for the whole national territory.
Since the year 2001 the tax harmonization law applies (short StHG). The purpose of the StHG can it be attained a formal tax harmonization under the 26 different kantonalen tax laws. Each canton has its own tax law and loads incomes and fortunes. Additionally there is derived jurisdiction in tax matters on level of the municipalities still another. So that however by the community door and gate are not opened for an arbitrary taxation, the Budesverfassung of Switzerland in article 3 determines:
The cantons are sovereign, as far as your sovereignty is not limited by the Federal Constitution, and exercise as such all rights, which will not transfer the federal force.
The Swiss Confederation raises both direct taxes and indirect taxes.
As direct taxes are raised:
As indirect taxes are raised:
The 26 cantons and half cantons of Switzerland raise likewise direct and indirect taxes:
As direct taxes are raised:
As indirect taxes are raised:
Those approximately 3000 municipalities in Switzerland have likewise a derived jurisdiction in tax matters. They raise likewise direct and indirect taxes:
As direct taxes are raised:
As indirect taxes are raised:
The above list should be not locking and cannot. It remains mentioning that some taxes specified above are not raised in all cantons. As example is here the inheritance and donation-expensively mentioned, which are levied in some cantons excessive (e.g. Geneva) and in some cantons not at all (e.g. Schwyz).
By the example of the following taxpayers person the collection of the income taxes in Switzerland is to be represented briefly. As basis a controllable income of CHF served 100 ' 000 and a controllable fortune of CHF 500 ' 000. The taxpayer is married and has 2 children. As tax assessment area once Bottighofen in the canton Thurgau was consulted as taxmost favorable municipality and the municipality Hauptwil in the canton Thurgau as the most expensive municipality. (Example simplifies!):
| Controllable income | CHF 100 ' 000 |
| Canton and local rates | CHF 12 ' 830 |
| Direct federal tax | CHF 2 ' 425 |
Control item entirely (inclusive fortunes): 15,25% on the controllable income
| Controllable income | CHF 100 ' 000 |
| Canton and local rates | CHF 19 ' 650 |
| Direct federal tax | CHF 2 ' 425 |
Control item entirely (inclusive fortunes): 22,07% on the controllable income
The example clarifies that in Switzerland not only the choice of the canton, but also the municipality has a substantial influence on the tax which can be paid.
The control system causes an enormous tax competition and from it resulting a very different tax burden in the different cantons, in addition, between the municipalities. The cantons and municipalities differ in the control items, in addition, in the computation controllable incomes. In addition different indirect taxes and fees come.
During in the cantons course, Tessin and Schwyz few taxes to be paid must, are because of the other end of the scale the cantons Uri, law and Wallis. The tax burden in the canton Obwalden changed in the last years totally. From the most expensive it became by the introduction of a degressive control system by 1 January 2006 the taxmost favorable canton of Switzerland. This scale does not apply naturally to all incomes in same extent.
Control system and tax burden play according to an important role in the public discussion, because the tax competition works as take-lateral regulation for the different spend-lateral competitions (around the cultural offer, the infrastructure, traffic, the education, etc.), as Steuersystematiker and proponents of the tax competition stress. Critics object that the pressure endangers the important tasks of the state sometime to lower taxes. In particular cities, which furnish so-called center loads, achievements with special costs, also for the surrounding countryside, see a dangerous development in the tax competition.
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