Das Schweizerische Steuersystem

This teaching material provides a comprehensive insight into the Swiss tax system. A key focus is on determining taxable income and taxable profit for direct federal tax, including the assessment and legal remedy procedures, as well as tax criminal law. Additionally, wealth and capital tax at the cantonal level are addressed. Furthermore, important federal taxes such as the key provisions of value-added tax, withholding tax, and stamp duties are covered, along with inheritance and gift tax, property gains tax, and property transfer tax at the cantonal level.

"The Swiss Tax System" combines solid theory with numerous practical examples. Selected review questions and commented answers help deepen the learning material. A comprehensive index facilitates the search for specific tax terms.

This teaching material is suitable for use in higher vocational education, university of applied sciences, or university studies, as well as serving as a handy reference work in everyday life.