DT18103 - Double Taxation Relief Manual: Guidance by country: Switzerland: Admissible taxes

Admissible taxes

  • Federal and cantonal taxes on income (impôts fédéraux et cantonaux sur le revenu/Bundeseinkommenssteuern und Kantonseinkommenssteuern/imposte federali e cantonali sul reddito), including the;
  • Anticipatory tax (impôt anticipé/Verrechnungssteuer/imposta preventive),
  • Direct federal tax (impôt fédéral direct/direkte Bundessteuer/imposta federale diretta),
  • Communal tax on income (impôt communal sur le revenu/Gemeindesteuer/imposta communale sul reddito).
  • Admissible for unilateral relief
  • Zurich church tax (Kirchensteuer) where charged on a company.

Inadmissible

  • Federal, cantonal and communal wealth tax (impôt sur la fortune/Vermögenssteuer/imposta sulla sostenza).
  • Geneva business tax (taxe professionelle).
  • Geneva complementary property tax (impôt immobilier complémentaire).
  • Geneva church tax (contribution ecclésiastique).