In the Swiss tax system, close tax defined in the Constitution of the Russian Federation, each Canton sets its own taxes.

The Central direct taxes: income tax, profit tax, tax on financial (Verrechnungssteuer), stamp duty (Stempelabgaben), and indirect taxes: the value added tax, VAT, tax on tobacco, tax on beer, tax on spirits tax on mineral oil automobile tax, customs duties.

26 kantonach levied the following taxes:

income tax, property and other payments - income tax and wealth tax pogłówny, single and from households, inheritance tax and gift tax on profits from real estate, tax sales, property tax, tax on lottery winnings and taxes on possessions and expenditure - tax from cars, from dogs, from entertainment, stamp duty, advertisement tax, water structures, other.

Municipalities can only do that when they deign to Guangzhou in their tax jurisdiction.

If you do not have permission on permanent residence in Switzerland, but you are in Switzerland or have there place of residence for tax purposes must pay tax withheld at source (directly deducted from salary).

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