Carol Gregor Luethi: 1 book
Lump-Sum Taxation in Switzerland
A Systematic Classification into Swiss Tax Law with Current References
Language: English
Release Date: September 14, 2017
Both the Federal Act on Direct Federal Taxation (DBG) as well as the Federal Act on the Harmonisation of Income Taxes of the Cantons and Communities (StHG) allow non-working foreign citizens with Swiss residency to benefit from a special kind of income and wealth taxation. This historically anchored...
