Taxation of natural persons in Switzerland

With respect to the taxation of real estate.Persons who are residents are taxed on their worldwide income.The persons crossing the border.The same applies to any registered civil marriage.The amount of allowable tax deductions can vary depending on the canton.Furthermore, interest payments on loans, mortgages, etc.1 January 2011 the distribution of the relevant equity interest in not taxed.They do not cover any withholding tax or personal income tax for the person receiving this share.In other cases, the withholding tax is final.As a rule, they cannot submit a tax return.