ase is calculated annually in accordance with the costs incurred by the taxpayer in Switzerland and abroad. This takes into account not only the cost of the taxpayer, but also his wife (spouses) and their dependent children during their stay in Switzerland. Usually taken into account the cost of food, clothing, housing, education, entertainment, and other expenses associated with the provision of standards of living. The exact calculation is performed in conjunction with the relevant tax authorities of the canton in which the person wishes to become a resident. In any case, the minimum tax base should be equal to: a) the amount of no less than five times the rent for the rental unit, or five times the imputed income homeowners or b) twice the sum of the annual living expenses if the taxpayer lives in a hotel or a similar place. If the taxpayer is the owner or tenant of more than one property, considered a more expensive one.a rule, people who choose lump-sum taxation, are considered residents of Switzerland and are also eligible for tax relief on income from foreign sources in accordance with the agreements on the avoidance of double taxation. However, some agreements allow tax relief only if the entire income of the source country is taxed in Switzerland in accordance with the established order.2009, in the canton of Zurich held a referendum which resulted in the demand for the abolition lump-sum taxation at the cantonal / communal level. As the population of the canton of Zurich approved the project, this form of taxation will be abolished as of January 1, 2010. Meanwhile, in the canton of Schaffhausen is also a one-time tax was abolished. Other cantons may also take such a decision.
6. Inheritance tax and gift tax
swiss tax income capital
In the absence of harmonization of taxes on inheritance and gift taxes, the cantons have the right to levy such taxes, the different cantonal regulations are significantly different from each other in almost every aspect. With the exception of the canton of Schwyz all cantons levy inheritance taxes and / or donation to a specific transfer of assets, or if the deceased donor was a resident of the respective canton, or if the real estate located in canton, has been transferred to another person.of inheritance tax and gift tax in most cases are progressive and usually depend on the degree of relationship between the deceased or donor and the beneficiary and / or the amount received by the beneficiary. All cantons exempt spouses from inheritance taxes and gift taxes, and in most cantons also exempt direct descendants.waiting for the approval of the people's initiative, in which the inheritance tax and gift tax will be represented at the federal level, instead of cantonal taxes on inheritance and gift taxes. The transfer of assets between married spouses and registered partners are still not taxable. For any other transfer of assets means a tax rate of 20%, and therefore, it is planned to establish the size of non-taxable amount in the region of 2 million Swiss francs, and also introduce a number of other restrictions. It is expected that the law, if it can put into practice, will be implemented closer to 2015, but more likely that the law will be adopted in 2016. However, if this popular initiative is approved, the perfect gift / received after January 1 , 2012 will be equal to the taxable ...
