Das schweizerische Steuersystem

This teaching material provides a comprehensive insight into the Swiss tax system. It combines solid theory with numerous practical examples and offers selected review questions along with commented answers. A key focus is on the determination of taxable income and taxable profit for direct federal tax, including assessment and legal remedy procedures, as well as tax criminal law. Additionally, at the cantonal level, it covers wealth and capital taxes. Other important federal taxes addressed include the key provisions of value-added tax, withholding tax, and stamp duties, along with inheritance and gift tax, property gains tax, and property transfer tax at the cantonal level.

In addition to the learning content and many practical examples, the teaching material contains numerous review questions with commented answers and a comprehensive index that facilitates the search for specific tax terms. This teaching material is suitable for use in higher vocational education, university or university of applied sciences studies, or as a handy reference work in everyday life.