Types of taxes in Switzerland

Switzerland knows a variety of taxes. An overview can be provided by subdividing into types of taxes, with different distinguishing criteria.

Direct and Indirect Taxes

Direct taxes are levied directly by the community on the taxpayers, so they cannot be passed on to other tax subjects, for example, the income and profit tax, which every citizen must pay personally. Indirect taxes are typically consumption taxes such as the value-added, alcohol, and tobacco tax. The tax is shifted by the taxpayer as the tax subject onto a third party as the tax bearer. Also, possession and expenditure taxes, such as the cantonal accommodation, hospitality, and motor vehicle tax, are considered indirect taxes.

Subject and Object Taxes

The distinction between subject and object taxes is based on the criterion of the financial circumstances (economic capacity) of the taxpayer. Subject taxes take into account the individual economic capacity, for example, income and wealth tax as well as profit and capital tax.

The object tax, on the other hand, does not depend on the economic power of the tax subject but specifically targets individual tax objects, such as the value-added, withholding, and stamp tax.

Periodic and Non-Periodic Taxes

The point of reference is the time of the tax assessment. Periodic taxes are levied at constant intervals, for example, the annually due income and wealth tax.

Non-periodic taxes are levied on irregular events. The inheritance and gift tax are collected once, as well as the stamp tax on the issuance of securities.

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