Swiss Tax Services
for foreign nationals taxed at source
Taxation of Individuals
Tax Liability
Taxation of Individuals


For individuals, tax is levied on income and assets.


For residents of Switzerand, the following simplified taxation scheme applies:

Three levels of taxation

  • Federal tax - levied by the Confederation
  • Cantonal tax - levied by the canton
  • Municipality tax - levied by the municipality
Three types of tax
  • Income tax
  • Wealth tax
  • Church tax