Steuerrecht 2024

Tax Law 2024 is a compact and indispensable collection of all laws, treaties, extracts from other federal decrees, and the 100 most important circulars and information sheets relevant to Swiss tax law. On more than 100 service pages, you will find various up-to-date overviews of tax laws and regulations that have been reviewed by the cantons and the Federal Tax Administration. This includes information on various federal and cantonal tax rates and practices such as income tax, wealth tax, profit tax, capital tax, inheritance tax, gift tax, real estate gains tax, property transfer tax, STAF tax, and more. It also covers STAF measures, mitigation of economic double taxation, lump-sum taxation, capital benefits from private pension provision, withholding tax rates for directors, artists, and athletes, as well as overviews of double taxation agreements and automatic exchange of information. Useful addresses, official organization charts, links, and a comprehensive index complete the work. Tax Law 2024 stands out from other collections of laws by including numerous, annually updated cross-references to other relevant legal provisions, applicable ordinances, and circulars.