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Clarity on Swiss Taxes 2019
Clarity on Swiss Taxes Playing to natural strengths 4 16 Corporate taxation Individual taxation Clarity on Swiss Taxes EDITORIAL Welcome Switzerland remains competitive on the global tax stage according to KPMG’s “Swiss Tax Report 2019”. This annual study analyzes corporate and individual tax rates in Switzerland and internationally, analyzing data to draw comparisons between locations. After a long and drawn-out reform process, the Swiss Federal Act on Tax Reform and AHV Financing (TRAF) is reaching the final stages of maturity. Some cantons have already responded by adjusting their corporate tax rates, and others are sure to follow in 2019 and 2020. These steps towards lower tax rates confirm that the Swiss cantons are committed to competitive taxation. This will be welcomed by companies as they seek stability amid the turbulence of global protectionist trends, like tariffs, Brexit and digital service tax. It’s not just in Switzerland that tax laws are being revised. The national reforms of recent years are part of a global shift towards international harmonization but also increased legislation. For tax departments, these regulatory developments mean increased pressure. Their challenge is to safeguard compliance, while also managing the risk of double or over-taxation. In our fast-paced world, data-driven technology and digital enablers will play an increasingly important role in achieving these aims. Peter Uebelhart Head of Tax & Legal, KPMG Switzerland Going forward, it’s important that Switzerland continues to play to its natural strengths to remain an attractive business location and global trading partner. That means creating certainty by finalizing the corporate tax reform, building further on its network of FTAs, delivering its “open for business” message and pressing ahead with the Digital Switzerland strategy. -
631.230.1 Interkantonale Vereinbarung Über Die Hochschule Für Heilpädagogik Zürich 1
631.230.1 Interkantonale Vereinbarung über die Hochschule für Heilpädagogik Zürich 1 (Vom 21. September 1999) Die Kantone Zürich, Schwyz, Obwalden, Glarus, Zug, Solothurn, Schaffhausen, Appenzell Ausserrhoden, Appenzell Innerrhoden, St. Gallen, Graubünden, Aar- gau und Thurgau vereinbaren: I. Allgemeine Bestimmungen § 1 Träger 1 Die Kantone Zürich, Schwyz, Obwalden, Glarus, Zug, Solothurn, Schaffhausen, Appenzell Ausserrhoden, Appenzell Innerrhoden, St. Gallen, Graubünden, Aar- gau und Thurgau errichten und führen gemeinsam eine Hochschule für Heilpä- dagogik (Heilpädagogische Hochschule HfH, nachfolgend Hochschule). 2 Das Fürstentum Liechtenstein kann der Vereinbarung mit den gleichen Rech- ten und Pflichten wie die eines Trägerkantons beitreten. § 2 Rechtsnatur und Sitz 1 Die Hochschule ist eine öffentlich-rechtliche Anstalt mit eigener Rechtsper- sönlichkeit und mit dem Recht auf Selbstverwaltung. 2 Sitz der Hochschule ist Zürich. § 3 Aufgabe der Hochschule 1 Die Hochschule dient der Aus- und Weiterbildung von heilpädagogischen Lehr- kräften und von pädagogisch-therapeutischem Fachpersonal. 2 Die Hochschule betreibt in ihrem Tätigkeitsgebiet anwendungorientierte For- schungs- und Entwicklungsarbeit und erbringt für Dritte Dienstleistungen. 3 Die Tätigkeit der Hochschule richtet sich, soweit erforderlich, nach den Vor- schriften des Bundes, interkantonaler Vereinbarungen und gegebenenfalls der Trägerkantone über die Anerkennung der von der Hochschule erteilten Ausweise und Diplome. 4 Die Hochschule nimmt auf die Bedürfnisse behinderter Studierender Rück- sicht. § 4 Freiheit von Lehre und Forschung Die Freiheit von Lehre und Forschung ist im Rahmen der Ausbildungsziele der Hochschule gewährleistet. SRSZ 1.1.2015 1 631.230.1 § 5 Studienrichtungen 1. Ausbildungsstufe und –bereiche 1 Die Hochschule bildet im Rahmen von Aus- und Weiterbildung und unter Berücksichtigung der berufs-, fach- und funktionsspezifischen Bedürfnisse in folgenden Bereichen aus: 1. -
Uri in Zahlen
Uri in Zahlen Ausgabe 2015/2016 A63945_Umschlag_A63945_Umschlag 11.07.13 14:26 Seite 2 Ingenbohl Wirtschaftskontaktstellen im Kanton Morschach Seelisberg Muotathal Riemenstalden Volkswirtschaftsdirektion Uri Emmetten Beckenried Abteilung Wirtschaft Uri Altdorf Andermatt Attinghausen Sisikon Bauen Klausenstrasse 4 Flüelen CH-6460 Altdorf Bürglen Tel. +41 (0)41 875 24 01 ÄUSSERE Altdorf Fax +41 (0)41 875 24 12 Isenthal Seedorf Spiringen Spiringen Wolfenschiessen SEEGEMEINDEN [email protected] HINTERES www.ur.ch/wirtschaft Attinghausen Schattdorf Bauen Bürglen Erstfeld Flüelen SCHÄCHENTAL Linthal Unterschächen Die Wirtschaftsförderung Uri ist die Informations- und Anlaufstelle der Verwaltung für die Urner Wirtschaft. Sie liefert Dienstleistungen, Informationen und Kontakte. Auch für Engelberg Erstfeld neuzuziehende Unternehmerinnen und Unternehmer, Jungunternehmerinnen und Jung- NTERES REUSSTAL unternehmer ist die Wirtschaftsförderung Uri die erste Adresse. Der Kontakt erfolgt di- U rekt, persönlich, unkompliziert und rasch. Silenen Göschenen Gurtnellen Hospental Isenthal SILENEN Kontaktpersonen Gurtnellen Disentis/Muster Bestandesentwicklung Wassen Gadmen Christoph Müller Klausenstrasse 4 Volkswirtschaftsdirektion Uri CH-6460 Altdorf Abteilung Wirtschaft Tel. +41 (0)41 875 24 01 Fax +41 (0)41 875 24 12 Realp Schattdorf Seedorf OBERESGöschenen REUSSTAL [email protected] Tujetsch Promotion, Neuansiedlungen, Jungunternehmerförderung Andermatt Anita Canonica Klausenstrasse 4 Volkswirtschaftsdirektion Uri CH-6460 Altdorf URSERNHospental -
Precision Industry Cluster
Precision industry cluster Facts and figures Leading companies Technology transfer Research and development Education Official bodies and associations Networking and trade fairs Our services Facts and fi gures: precision industry in Switzerland Facts and fi gures: precision industry in the Canton of Bern Swiss precision industry includes machine-building, electrical Precision industry in Switzerland The long tradition in the watchmaking industry has driven forward The Federal Institute of Metrology and the offi cialSwiss Chrono- industry and metal industry (MEM) and the watchmaking industry. know-how used in precision industry work. It is a major advantage meter Testing Institute have their head offi ces in the Canton of Bern. Share in Swiss Number of Number of It is characterised by a large number of SMEs that perform at the value added employees companies for the successful development of precision industry in the Canton of The Federation of the Swiss Watch Industry has its head offi ce in top level in the world market. As part of this, nanotechnology is Bern. Many well-known watch manufacturers are benefi ting from the Biel. The Swissmechanic federation, uniting SME employers, profes- opening up new opportunities for traditional microengineering and MEM industry 9 % 358,400 14,500 close proximity of suppliers in the Jura region. The supplier industry has sionals and specialists, has representative sections in Biel and Bern. electrical engineering, and in surface treatments. In Switzerland, Watchmaking 8.5 % 59,100 650 developed strongly and diversifi ed. Its businesses are not only working around 358,000 people work in precision industry and around industry in the watchmaking industry, but also in automotive engineering, med- Precision industry in the Canton of Bern 14,500 companies operate in this area of industry. -
Jahresbericht 2020 SPENDERINNEN UND SPENDER PERSONELLES ––– –––
Jahresbericht 2020 SPENDERINNEN UND SPENDER PERSONELLES ––– ––– Die nachfolgenden Personen und Institutionen haben uns Vereinsmitglieder zwischen 01.09.2020 und 31.01.2021 mit einer Spende geholfen: 154 Einzelmitglieder 70 Paarmitglieder Arnold Trudi & Josef, Schattdorf | Arnold Gertrud, Flüelen | Arnold Hans, Flüelen | Arnold Martha & Gustav, Altdorf | Arnold Thomas & Mirjam, 50 Kollektivmitglieder Bürglen | Arnold Antoinette & Max, Altdorf | Aschwanden Margrit, St. Gal- len | Arnold Richard, Flüelen | Arnold Julia & Raphael, Attinghausen | Alb- Vorstand recht Huber Zita & Toni, Altdorf | Arnold Rosi & Josef, Attinghausen | -Ar Hans Gnos-Baumgartner, Bristen, Präsident nold Eva & Josef, Bürglen | Arnold Rosmarie, Altdorf | Arnold Karl & Heiri Arnold, Altdorf Neue MitarbeiterinSimon Gnos, Bürglen Elsbeth, Schattdorf | Arnold Lisbeth & Bruno, Erstfeld | Arnold & Co. AG, Erika Florin, Schattdorf beim Hilfswerk der Kirchen Uri Flüelen | Aschwanden Felix, Altdorf | Arnold Hans & Anna, Schattdorf | Simon Gnos, Bürglen Aschwanden Beat & Cécile, Altdorf | etschart Elisabeth, Seedorf | Bucher B Ursula Muheim-Tresch, Altdorf Per 1. März 2021 hat Marina Regli die Nachfolge von Freddy Amend Josef, Zug | Betschart Ingrid, Altdorf | Brunner Peter, Altdorf | Burch Vreny, Bruno Tresch, Seedorf angetreten. Die gebürtige Urnerin verfügt über ein Studium in sozialer Bürglen | Burkart Franz, Erstfeld | Bissig Gabriela & Bruno, Altdorf | Bo- matter Alois & Margrit, Schattdorf | Balli Roman & Marian, Altdorf | Büsser Esther Zgraggen Bossert, Altdorf Arbeit -
RURBANCE Project Territorial System Factsheet
RURBANCE Project Territorial System Factsheet Territorial System Identification data Name: Zurich Main urban center: Zurich Country: Switzerland State / Region: Canton of Zurich Map 1: A Zurich – Metropolitan Area Zurich (Zurich and greater surroundings) RURBANCE Project Territorial System Factsheet Pilot Area for Rurbance-Project Line Zurich (A) - Gottardo – Milano (B) (planned «Gottardo»-study) Rural and urban regions on the «Gottardo»-route: City of Zurich, Cantons of Zurich, Zug (City of Zug), Schwyz (only inner part of the Canton, City of Schwyz), Uri (capital Altdorf), Ticino (Cities of Bellinzona, Lugano, Mendrisio/Chiasso) and City of Milano RURBANCE Project Territorial System Factsheet Territorial System Reference data City of Zurich (end 2011) Population City of Zurich 390’000 Area (km2): 92 Density: 4’240 p / km2 Cantons of Zurich, Uri, Schwyz, Zug and Ticino (pilot study-area «Gottardo»; end 2011) Population Area Density Number of km2 p / km2 Municipalities Canton Schwyz SZ 148’000 908 151 30 Canton Ticino TI 337’000 2’812 119 147 Canton Uri UR 35’000 1’077 32 20 Canton Zug ZG 115’000 239 481 11 Canton Zurich ZH 1’392’000 1’729 805 171 Pilot study-area «Gottardo» Population pilot area 2’027’000 6’764 296 379 % of Switzerland 25.5% 16.38 % Switzerland 7’953’000 41’285 193 *2‘408 * 1.1.2013 Spoken languages ZH, UR, SZ, ZG German TI Italian RURBANCE Project Territorial System Factsheet Land use (% in the TS, as for the CORINE Land Cover level 2 data 2006, in km2) SZ TI UR ZG ZH pilot area CH Urban fabric (1.1) 41.55 137.70 11.89 -
Bericht Über Die Exkursion Zum Scheidnössli Bei Erstfeld, in Die Urserenmulde Vom Rhonegletscher Bis Andermatt Und Ins Westliche Tavetscher Zwischenmassiv
Bericht über die Exkursion zum Scheidnössli bei Erstfeld, in die Urserenmulde vom Rhonegletscher bis Andermatt und ins westliche Tavetscher Zwischenmassiv Autor(en): Brückner, Werner / Niggli, Ernst Objekttyp: Article Zeitschrift: Eclogae Geologicae Helvetiae Band (Jahr): 47 (1954) Heft 2 PDF erstellt am: 04.10.2021 Persistenter Link: http://doi.org/10.5169/seals-161839 Nutzungsbedingungen Die ETH-Bibliothek ist Anbieterin der digitalisierten Zeitschriften. Sie besitzt keine Urheberrechte an den Inhalten der Zeitschriften. Die Rechte liegen in der Regel bei den Herausgebern. Die auf der Plattform e-periodica veröffentlichten Dokumente stehen für nicht-kommerzielle Zwecke in Lehre und Forschung sowie für die private Nutzung frei zur Verfügung. Einzelne Dateien oder Ausdrucke aus diesem Angebot können zusammen mit diesen Nutzungsbedingungen und den korrekten Herkunftsbezeichnungen weitergegeben werden. Das Veröffentlichen von Bildern in Print- und Online-Publikationen ist nur mit vorheriger Genehmigung der Rechteinhaber erlaubt. Die systematische Speicherung von Teilen des elektronischen Angebots auf anderen Servern bedarf ebenfalls des schriftlichen Einverständnisses der Rechteinhaber. Haftungsausschluss Alle Angaben erfolgen ohne Gewähr für Vollständigkeit oder Richtigkeit. Es wird keine Haftung übernommen für Schäden durch die Verwendung von Informationen aus diesem Online-Angebot oder durch das Fehlen von Informationen. Dies gilt auch für Inhalte Dritter, die über dieses Angebot zugänglich sind. Ein Dienst der ETH-Bibliothek ETH Zürich, Rämistrasse 101, 8092 Zürich, Schweiz, www.library.ethz.ch http://www.e-periodica.ch Bericht über die Exkursion zum Scheidnössli bei Erstfeld, in die Urserenmulde vom Rhonegletscher bis Andermatt und ins westliche Tavetscher Zwischenmassiv gemeinsam durchgeführt von der Schweizerischen Mineralogischen und Petrographischen Gesellschaft, dem Verband Schweizerischer Geographischer Gesellschaften und der Schweizerischen Geologischen Gesellschaft vom 27. -
Switzerland's Innovation Hub INNOVATION HUB
Greater Zurich Area: Switzerland's Innovation Hub www.greaterzuricharea.com INNOVATION HUB Innovation & Technology: Since 2011 Switzerland has ranked Made in Switzerland 1st in the Global Innovation Index Switzerland, and especially the Greater Zurich Area are rec- 1 2 3 4 5 6 7 8 9 10 ognized worldwide as leaders in the areas of research and knowledge. The long-established exchange between aca- demic institutions and industry make this location very attractive for research-intensive companies. CH GB SE FI NL US SG DK LU HK 2014 Greater Zurich Area’s capacity for innovation is secured in the long term by the presence of renowned globally- connected universities such as the Swiss Federal Institute of Technology ETH Zurich, the Swiss Federal Institute of Aquatic Science Eawag, the Swiss Federal Laboratories for Materials Science and Technology Empa, and the CH GB SE NL US FI SG IE LU DK University of Zurich, as well as internationally leading R&D 2015 labs in the private sector, e.g. Disney Research, Google, and IBM. Switzerland is Global 1 CH SE GB US FI SG IE DK NL DE Innovation Leader 2016 #1 Global Innovation Index 2018 (Cornell, INSEAD, WIPO) #1 European Innovation Scoreboard 2018 (EU-Kommission) CH SE NL US GB DK SG FI DE IE #1 Global Talent Competitiveness Index 2018 2017 (INSEAD, Adecco Group, Tata Communications) #1 IMD World Talent Ranking 2017 #1 ETH Zurich named Best University in Continental Europe (The World University Ranking) CH NL SE GB SG US FI DK DE IE 2018 DK Denmark HK Hong Kong (China) NL Netherlands CH Switzerland -
Folder Tax Rate 2020.Indd
2020 Tax Rates Switzerland Transforma Tool Transforma AG Olgastrasse 10 8001 Zürich Switzerland www.transforma.ch Phone: +41 43 222 58 48 transformaconsulting solutions for people, companies & entities Individual Income Tax Rates 2020 Schaffhausen Basel-Stadt Basel- Appenzell Ausserrhoden Land Aargau Zürich Jura Solothurn Appenzell Innerrhoden Zug St. Gallen Lucerne Neuchâtel Glarus Nidwalden Bern Obwalden Uri Fribourg Vaud Graubünden Ticino Geneva Valais Individual income tax rates of Taxable 100'000 300'000 1‘000‘000 Lowest Where income CHF communal the capital cities of the can- (capital city) max rate tons for the tax year 2020 for a married tax payer including Schwyz 12.25% 21.42% 26.85% 21.92% Freienbach Zug 7.49% 19.40% 22.38% 22.13% Baar federal, cantonal and commu- Nidwalden 12.31% 22.59% 25.56% 22.92% Hergiswil nal income taxes, excluding Obwalden 14.59% 21.14% 24.12% 24.12% Sarnen church tax. Tax rates may vary Appenzell IR 11.37% 21.13% 24.38% 24.38% Appenzell Uri 15.88% 22.39% 25.35% 25.00% Seedorf in different communities within Grisons 13.12% 25.90% 31.73% 25.49% Rongellen a canton and are subject to Lucerne 13.72% 25.45% 30.58% 25.83% Meggen changes in future tax years. Appenzell AR 15.14% 27.02% 30.74% 27.36% Teufen Aargau 12.38% 25.35% 32.23% 27.57% Geltwil St. Gallen 15.38% 28.74% 33.26% 27.65% Mörschwil Thurgau 13.64% 25.20% 31.12% 28.11% Bottighofen Schaffhausen 13.29% 26.76% 31.11% 28.34% Stetten Solothurn 16.07% 28.96% 33.67% 29.26% Kammersrohr Fribourg 16.73% 30.86% 35.80% 29.32% Greng Zurich 12.72% 26.69% 36.76% -
CURRICULUM VITAE Prof. Dr. Med. Martin Hatzinger
CURRICULUM VITAE Prof. Dr. med. Martin Hatzinger Name: Hatzinger, Martin Academic degree: Prof. Dr. med. Nationality: Switzerland Professional address: Prof. Dr. med. M. Hatzinger Psychiatric Services Solothurn Weissensteinstr. 102 CH-4503 Solothurn Switzerland Phone: ++41 32 627 14 50 FAX: ++41 32 627 14 66 E-Mail: [email protected] Current position: Chairman of Adult Psychiatry, Psychiatric Services Solothurn and Professor of Psychiatry at the Medical Faculty of the University of Basel Studies: 1980 - 1986 Study of medicine in Basel 1986 Medical degree in Basel Academic and Postgraduate Degrees: 1988 MD Thesis at the Medical Faculty of the University of Basel (Dr. med.): Thesis: “Die Beeinflussung des Vasopressin-stimulierten Natriumtransportes durch den Atrialen Natriuretischen Faktor an der Froschhaut” 1993 Degree of specialist for General Medicine (FMH) 1997 Degree of specialist for Psychiatry and Psychotherapy (FMH) 2000 Certificate in Electroencephalography, Swiss Society of Clinical Neurophysiology 2003 Certificate in Sleep Medicine, Swiss Society of Sleep Research, Sleep Medicine and Chronobiology 2005 Venia legendi for Psychiatry (Habilitation) at the Medical Faculty of the University of Basel CURRICULUM VITAE Prof. Dr. med. M. Hatzinger 2 Thesis: “Neuroendokrinologie in der Therapie-, Prädiktions- und Kausalforschung affektiver Störungen” 2008 Certificate in Gerontopsychiatry and – psychotherapy 2010 Certificate in Consultation- and Liaison- Psychiatry 2010 Professorship of Psychiatry, Faculty of Medicine, University of Basel/Switzerland Clinical and administrative 1987 - 1988 Residency at the Surgical Hospital Liestal, Responsibilities: Baselland (Prof. M. Rossetti) 1988 - 1990 Residency at the Psychiatric University Hospital Basel (Prof. W. Pöldinger) 1990-1992 Residency at the Medical Hospital Lucerne (Prof. F. Nager, Prof. B. Truniger) 1992 - 1994 Residency at the Psychiatric University Hospital Basel, (Prof. -
Barbara Janom Steiner, President of the Bank Council Initial Election 2015, Current Election 2020
Relevant affiliations of the Bank Council members Barbara Janom Steiner, President of the Bank Council Initial election 2015, current election 2020 Barbara Janom Steiner, Chur, born 1963, Swiss citizen - President of the Bank Council - Degree in Law (lic. iur.), University of Zurich Political career President of the Graubünden cantonal division of the Swiss People’s Party (SVP); Member of the Cantonal Parliament; Member of the Cantonal Government; Vice President of the Swiss Conservative Democratic Party (BDP), Member of the Cantonal Government and Head of the Department of Finance and Communal Affairs of the Canton of Graubünden Relevant affiliations (as at 1 January 2021) 1. Member of the Board of Trustees at Stiftung Familie Georg Aliesch-Davaz, Chur 2. Vice President of the Board of Trustees at Fotostiftung Graubünden, Chur 3. Member of the foundation FMR, Fundazium Medias Rumantschas, Chur 4. Vice Chair of the Board of Directors at Gesundheit Arosa AG, Arosa 5. Member of the Board of Directors at AG Grand Hotels Engadinerkulm, St. Moritz 6. Member of the Board of Directors at AG Grand Hotels Engadinerkulm Holding, St. Moritz 7. Member of the Advisory Board, Competence Centre for Crisis Management, GU Sicherheit & Partner AG, Wil SG Page 1/3 Relevant affiliations of the Bank Council members 8. Member of the Board of Trustees at Stiftung Manufactura Tessanda Val Müstair, Sta. Maria Val Müstair 9. Member of the Board of Directors at Corvatsch AG, Silvaplana Relevant affiliations over the last five years (as at 1 January) 2021 2020 2019 2018 2017 Member of the Board of Directors, Corvatsch AG, Silvaplana Member of the Board of Trustees, Stiftung Manufactura Tessanda Val Müstair, Sta. -
Switzerland 2017 Human Rights Report
SWITZERLAND 2017 HUMAN RIGHTS REPORT EXECUTIVE SUMMARY The Swiss Confederation is a constitutional republic with a federal structure. Legislative authority resides in a bicameral parliament (Federal Assembly) consisting of the 46-member Council of States and the 200-member National Council. Federal elections in 2015 were generally considered free and fair. Parliament elects the executive leadership (the seven-member Federal Council) every four years, and did so in 2015. A four-party coalition made up the Federal Council. Civilian authorities maintained effective control over the security forces. There were no reports of egregious human rights abuses. The government took steps to prosecute and punish officials who committed violations, whether in the security services or elsewhere in the government. Section 1. Respect for the Integrity of the Person, Including Freedom from: a. Arbitrary Deprivation of Life and Other Unlawful or Politically Motivated Killings There were no reports that the government or its agents committed arbitrary or unlawful killings. b. Disappearance There were no reports of disappearances by or on behalf of government authorities. c. Torture and Other Cruel, Inhuman, or Degrading Treatment or Punishment The constitution prohibits such practices. There were isolated reports that individual police officers used excessive force and engaged in degrading treatment while making arrests. In March the district court of Buelach in the canton of Zurich sentenced two police officers to suspended fines for abuse of authority after they used excessive force SWITZERLAND 2 against a motorist during a road patrol check. The officers reportedly handcuffed the driver and forced him to the ground, injuring his head, spine, ribcage, and larynx, after the driver insisted on retrieving his license from the officers.