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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. -
Scenes and Impressions Abroad
SCENES IMPRESSIONS ABROAD. E Y THE REV. J. E. ROCKWELL, D.D. NEW YORK: ROBERT CARTER & BROTHERS No. 580 BROADWAY. 1860. Entered according to Act of Congress, in the year 1860, by ROBERT CARTER AND BROTHERS, In the Clerk's Office of the District Court of the United States for the Southern District of New York, EDWARD O. JENKINS, Printer # &tcrfotgper, No. 26 Frankfort Strket. ^s Sng*T>y -^-K. Biis/iia - fast^J ^.^T^tc^U^ TO MY WIFE, WHOSE SOCIETY WAS THE CHAEM WHICH MADE THESE SCENES- DELIGHTFUL AND MEMORABLE; TO MY PARENTS, WHOSE IN8TKUCTIONS AND COUNSELS HAVE EVER BEEN WISE, FAITHFUL AND SAFE; TO THE CENTRAL PRESBYTERIAN CHURCH OF BROOKLYN, WHOSE SYMPATHY AND EARNEST CO-OPERATION HAVE MADE MY WORK AS A PASTOR PLEASANT; THIS VOLUME IS DEDICATED WITH EVERY FEELING OF RESPECT AND AFFECTION BY THE AUTHOR. SCENES AND IMPRESSIONS ABROAD, PREFACE, The substance of these Scenes and Impres- sions Abroad was presented in the form of a Series of Lectures, before the congregation to which it is my pleasure to minister, without a thought of giving to them any farther pub- licity. Unexpectedly they enlisted such atten- tion and apparent interest, as that it became necessary to adjourn from my Lecture Koom, where they were commenced, to the main Auditory of the Church, which place was filled every Wednesday evening for three months. Most of the Lectures were very fully reported in the columns of the Transcript, of this city, with kind and courteous notices of the course. At the request of many who heard them, or who had read the reports of them, and in Vlll PREFACE. -
KPMG Project Stella, Report for Switzerland
Hover here to view any SWITZERLAND country-specific adjustments Choose country from the dropdown list to customise view Country SWITZERLAND 9.9bn 0.2bn 2.0% cigarettes consumed -0.4bn on 2017 C&C cigarettes consumed 0.1bn on 2017 of total consumption was C&C 0.6%pts on 2017 C&C in Switzerland was estimated at 2.0% of total consumption in 2018, Duty Free and flows from neighbouring lower-priced markets accounted The canton of Ticino, bordering Italy, had the highest share of C&C at the second lowest in the study. for the majority of Swiss inflows. 5.4%. Overall consumption continued its declining trend since 2016. The high volume of Duty Free can be explained by Switzerland's position as a non-EU country and therefore consumers can purchase Duty Free when they travel to other EU countries. Total consumption, 2014-18 (bn cigarettes) Manufactured cigarette C&C volumes and share of overall C&C breakdown by type, 2014-2018 (bn cigarettes) cigarette consumption, 2014-2018 2.7% 2.8% 3.0% 10.6 10.8 10.9 ) 0.3 0.3 0.3 0.3 10.3 s 0.3 0.0 0.2 9.9 e 2.3% n 1.1 0.1 t 0.0 0.7 1.4 t 0.0 0.1 1.1 0.2 o 2.0% i e 1.0 t r 0.2 p a 2.0% 0.0 g m i 0.2 0.2 u c 0.0 1.4% 0.0 s n 0.3 n b 0.1 0.3 o ( c 0.0 9.6 9.5 0.2 0.0 9.3 e 0.3 9.0 8.7 1.0% f 0.3 0.2 o 0.2 m 0.1 0.2 u l 0.1 % o 0.1 V 0.0 0.0% 2014 2015 2016 2017 2018 2014 2015 2016 2017 2018 2014 2015 2016 2017 2018 Counterfeit & Contraband (C&C) C&C as a % of consumption Counterfeit Illicit Whites Other C&C Sources: KPMG EU flows model 2014-2018; travel data taken from World Travel Organisation statistics © 2019 KPMG LLP, a UK limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. -
Symbolism E-Newsletter
SM I L ISSUE 22 O B M NEWSLETTER SY E S (ADULT ANGELS) U O H R APRIL 1, 2008 E AT W ADULT ANGELS AND SYMBOLISM INSIDE THIS ISSUE: Adult angels and symbols have the movie It’s A Wonderful ANGEL STONE, 2 been connected to one another Life. If Clarence succeeds, he C. 1855, MO- BILE, ALABAMA for thousands of years probably gets his wings and becomes a beginning in Egypt. They have first class angel. BERTHEL THOR- 2 always been around to protect, VALDSEN There are three types of an- guide and take care of humans. gels: ANGEL AND 2 A Christian prayer says: “Keep CHILD GRAVE First Hierarchy, Seraphim, watch, dear Lord, with those MARKER (1855) surround the throne of the who work, or watch or weep this Virgin Mary and in red to the THURMAN AN- 3 night, and give your angels GEL right. charge over those who sleep. Tend the sick, Lord Christ; give Second Hierarchy, Cherubim, KINSLEY ME- 3 the ones who know and wor- MORIAL rest to the weary, bless the dying, soothe the suffering, pity ship seen in blue to the right. the afflicted, shield the joyous NOVELLI BIO 3 Third Hierarchy, Thrones, and all for your love’s sake.” wearing judges’ robes below Probably, the best known adult the Seraphim and support her IRISH IMMI- 4 angel in 20th Century American seat and represent divine GRANT ANGEL film history is Clarence Odd- justice. body (Henry Travers) who Some attributes of angels in- Assumption of the Virgin comes down from heaven to clude trumpets, harps, swords, Masolino (ca.1489-1429) keep George Bailey (Jimmy Capodimonte, Naples censers, scepters or swords. -
SCHAFFHAUSEN MORE RETURN on YOUR INVESTMENT Why Schaffhausen ? No
SCHAFFHAUSEN MORE RETURN ON YOUR INVESTMENT Why Schaffhausen ? No. 3 eGovernment Future Farming Der Kanton Schaffhausen Hier wird digitales Farm vernetzt seine Bürger und Management für die Unternehmen bereits heute, Landwirtschaft von morgen sicher und effizient. entwickelt. Recruit only the best The local talent pool of skilled staff combined with our proximity to Cyber Protection Hier wird industriege trie - Mobility bene Forschung und several universities ensures access Schaffhausen setzt heute Softwareentwicklung mit AI die Mobilitätslösungen und Datenschutz verbunden. von morgen um. to experienced hires as well as to highly-qualified young recruits. No. 5 No. 1 Shaping the future No time-wasters today You will be in Germany in 10 minutes, Schaffhausen proactively supports at Zurich international airport in businesses which are developing 30 minutes and in downtown Zurich ground-breaking ideas and techno- in just 40 minutes. logies of tomorrow. No. 6 There’s more to life In Schaffhausen people enjoy exceptional quality of life and No. 4 affordable costs of living. More to invest The attractive mix of moderate corporate tax rates, affordable pro perty prices and competitive No. 2 salary levels gives companies in Schaffhausen more to invest in Traditional roots the development of their business. and high-tech shoots No. 7 The region’s industrial heritage provides the foundations for today’s Easy access, capabilities in high-tech businesses in our digital age. quick decisions Together with our network of partners and supportive officials, we will get your business, projects and expansion plans off the ground faster than elswhere. Connected to the world Schaffhausen is a great business location located at the heart of a flourishing, forward-thinking Region between the Greater Zurich Area and Southern Germany. -
Download Trip Notes
MOUNTAINS, VALLEYS AND LAKES OF SWITZERLAND Blue-Roads | Europe Uncover Switzerland's hidden gems, explore remote Alpine valleys, scale mountain slopes along historic railways and stand in awe of breathtaking waterfalls - all the while savouring rich flavours and a fascinating culture laden in time-honoured traditions. Join us as we gain a unique insight into a Swiss way of life while journeying through one of Europe's most scenic countries. TOUR CODE: BEHMVZZ-2 Thank You for Choosing Blue-Roads Thank you for choosing to travel with Back-Roads Touring. We can’t wait for you to join us on the mini-coach! About Your Tour Notes THE BLUE-ROADS DIFFERENCE Be blown away by the majestic alpine views from Mt Jungfrau: the 'Top of These tour notes contain everything you need to know Europe' before your tour departs – including where to meet, Indulge in a delicious cheese fondue what to bring with you and what you can expect to do tasting at a local farm in Einsiedeln on each day of your itinerary. You can also print this Relish panoramic views over the document out, use it as a checklist and bring it with you Bernese Oberland from the on tour. enchanting Thun Castle Please Note: We recommend that you refresh TOUR CURRENCIES this document one week before your tour departs to ensure you have the most up-to-date + Switzerland - CHF accommodation list and itinerary information available. Your Itinerary DAY 1 | ZURICH This evening, we'll meet the group in one of the most impressive cities in the world: Zurich - and have the opportunity to get to know one another over a delicious welcome meal. -
Your Itinerary
Glimpse of Europe End London Your itinerary Start Location Visited Location Plane End Location Cruise Train Over night Ferry Day 1 from rock to commemorate the sacrifice made by the Swiss Guard who died Arrive Amsterdam (1 Night) defending Louis XVI during the French Revolution, then enjoy some time on your own. You'll then have the full day to discover why Lucerne earned its place on the Start your unforgettable Europe adventure in Amsterdam. If you can tear your eyes 'Grand Tour' of Europe. You could choose to ascend to the alpine heavens, joining an from its scenic canals, you'll be staring at the city's teetering gabled homes that optional scenic cruise across Lake Lucerne, then travel by railway and cable car into proclaim their birthyear with pride on their colourful façades. There's no better way to the mountains for exhilarating views. immerse yourself fully in Amsterdam's gezelligheid than taking an optional canal cruise in a glasstopped boat this evening. Included Meals - Breakfast, Dinner Hotel - Ibis Schiphol Day 5 Lucerne Region – Paris (2 Nights) Day 2 Amsterdam – Cologne – Rhine Cruise – Enjoy a brief second encounter with the Rhine River when you head north, passing Basel en route to France. Admire the scenic views of the Burgundy wine region that Rhineland (1 Night) follow your journey north to the French capital. Get a head start on your sightseeing From Amsterdam's leafy canals to the towering spires of Cologne, your morning will and delve into Paris's grand past, dynamic present and exciting future on your own be jampacked with sights you'll want to capture on camera as you head east into this evening. -
Switzerland and Paris Discovery
11 DAYS 8 NIGHTS SWITZERLAND AND (EU11D) PARIS DISCOVERY Brand New Highlights 15 Included Meals Zermatt + 8 breakfasts + Matterhorn Day 1 + 2 lunches Montreux + 5 dinners Singapore – Zurich + Lake Geneva + Chillon Castle (Meals On Board) Speciality Meals Geneva Troop down to Singapore Changi Airport where + Original Black Forest lunch + Harbour + Jet d’eau you will set off for Zurich . + Swiss combo fondue + Flower Clock + Reformation Wall Note If you are flying by Singapore Airlines, you will + GERMANY United Nations Building assemble at the airport on the night of day 1. However, + Black Forest International Committee of the the flight only departs after midnight. Red Cross + Titisee + Cuckoo clock centre + Rhine Falls FRANCE Day 2 SWITZERLAND Paris Zurich – Titisee – Lucerne + Arc de Triomphe + Chapel Bridge + Lion Monument + Champs Elysees Boulevard Rhine Falls – Lucerne + Place de la Concorde (Meals On Board/Original Black Forest Lunch/ Bern + Eiffel Tower + Notre Dame Cathedral Dinner) + + Clock Tower Bear pit + Fragonard Perfumery Upon arrival in Switzerland , cross the German border to Black Forest , the largest forest in Germany . Then, adjourn to the tourist resort Imagine chancing upon an impressive peak the likes of the township of Titisee , home to Germany’s largest Matterhorn while taking a stroll in a charming Swiss town cuckoo clock centre and one of Germany’s most idyllic lakes. You will be pleased to learn that you today, and strutting on the streets of Paris the next shopping can tuck in to an original Black Forest lunch for the finest threads, paying homage to temples of art comprising German pork knuckles, sausages and the iconic Black Forest cake. -
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% -
RASCAL Newsletter Summer 2019
Retirees Association of Sandia/CAL The RASCAL Register September 2019 Issue 50 2006 2011 Marianne & Barry Green Gail Bryan, Joe Treml, Marge Mederios, Connie & Ray Baldonado Upcoming Event Mark Your Calendar Holiday Luncheon Thursday, December 5, 2019 2009 2014 Sylvia & Don Clarin Carolyn Pura, Doris Guntrum & Jorene Page 2007 2013 Roger Baroody, Dick Feil, Jerry Huntting Bill Ormond, Diane Veca & Donna Davis RASCAL Register Page 2 of 8 Switzerland By Gail Bryan In May 2019, Gail Bryan and Marge & Elton Mederios toured Switzerland. We started the trip in Lucerne. Highlights were the Chapel Bridge and Lion Monument. Chapel Bridge is the oldest covered wooden bridge in Switzerland dating to the 14 th century and is unique in that it has painting under the roofs. The bridge and water tower is located where the water from Lake Lucerne flows into the River Reuss. Elton & Marge at Chapel Bridge Gail at Lion Monument Lion Monument was designed as a memorial for the mercenary soldiers from central Switzerland who lost their lives while serving the French King Louis XVI during Painting in the bridge eves. the French revolution. When the artist learned he was not going to be paid in full for his work he added the After leaving Lucerne we visited Chillon Castle on Lake Geneva occupied by the house of outline of the pig to get even. Savoy and then by the Bernese from 1536-1798. The most beautiful walk we encountered was the walk from the castle to the city of Montreux. It was 3 miles along the lake with wildflowers all the way. -
Sensational Europe | 14 Days Value Package Summer, 2018
Sensational Europe | 14 Days Value Package Summer, 2018 HIGHLIGHTS VATICAN Vatican City: Entrance to the Vatican Museum with Sistine Chapel | Visit to the Visit: magnificent St. Peter’s Basilica. Vatican, Italy, Austria, Switzerland, Germany, Liechtenstein, The Netherlands, Belgium & France ITALY Rome: Guided city tour | Visit Trevi fountain | Time elevator show included Pisa: Leaning Tower of Pisa. Florence: Guided city tour Venice: Visit St. Mark’s square on a private boat | Gondola ride included | Visit Murano Glass showroom along with glass making demonstration. NETHERLANDS Amsterdam GERMANY AUSTRIA Brussels Cologne Wattens: Visit the Swarovski Crystal Headquarters and Museum BELGIUM Innsbruck: Orientation tour of Innsbruck. Paris Black Forest AUSTRIA SWITZERLAND SWITZERLAND LIECHTENSTEIN Central Innsbruck St. Moritz: Visit to Mt. Diavolezza via train and cable car | Horse Carriage ride. FRANCE SwitzerlandSt. Moritz Venice Engelberg: Visit Mt. Titlis in world’s first rotating cable car. ITALY Lucerne: Orientation tour of Lucerne Zurich: Free time Florence Pisa Flawil: Visit a famous Swiss Chocolate factory. Rome Schaffhausen: Boat ride at the Rhine Falls LIECHTENSTEIN Vaduz: Mini Train ride in Vaduz GERMANY Cologne: Historic Cologne Cathedral. Rhineland: River Rhine cruise Black forest region: Cuckoo clock demonstration at Black Forest. NETHERLANDS Amsterdam: Free time at Dam Square. Zaanse Schans: Visit cheese farm & wooden shoe factory Lisse: Till 13th May visit Keukenhof - Largest Spring Garden in the world. | From 14th May visit world famous Heineken Beer Brewery BELGIUM Brussels: Orientation tour with Grand Place and Manneken Pis Statue | Visit Mini Europe FRANCE Paris: Guided city tour | Visit to 3rd level Eiffel Tower | Seine River Cruise | Chance to see the famous Lido Show (OPTIONAL) Trevi Fountain, Rome Day 05 HOTELS & ACCOMMODATION Swarovski Crystal headquarters and Museum – Innsbruck – St. -
Fahrplan (PDF)
Kursbuch der Deutschen Bahn 2021 www.bahn.de/kursbuch 730 Basel - Waldshut - Schaffhausen - Singen Hochrheinstrecke 730 Von Basel Bad Bf bis Schwörstadt Verbundtarif Regio Verkehrsverbund Lörrach (RVL) Von Wehr-Brennet bis Erzingen(Baden) Verbundtarif Waldshuter Tarifverbund (wtv) Von Grießen (Baden) bis Thayngen Verbundtarif Tarifverbund OSTWIND Von Bietingen bis Singen (Hohentwiel) Verbundtarif Verkehrsverbund Hegau-Bodensee (VHB) Zug RB 33 SBB S24 RB 33 SBB SBB S24 RB 33 SBB SBB RB 33 SBB RB 3 SBB S24 SBB RB 33 IRE 3 SBB 19775 23910 19701 87951 23914 19703 87733 87735 19705 87953 3055 23918 87737 19707 3077 87739 f f f f f f f f f f IRE3 f f f f f Mo-Fr 3055 Mo-Fr Mo-Fr Ẅ f Ẅ Ẇ ẅ km Mo-Fr von 10 5 ܥ Basel Bad Bf 703, 735 ݚ 0 5 Grenzach ܥ 5 14 7 Wyhlen ܥ 5 17 11 Herten (Baden) ܥ 5 21 15 Rheinfelden (Baden) ܥ 5 25 18 Beuggen ܥ 5 28 23 Schwörstadt ܥ 5 33 27 Wehr-Brennet ܥ 5 36 32 Bad Säckingen ܥ 5 41 37 Murg (Baden) ܥ 5 45 41 Laufenburg (Baden) ܥ 5 49 42 Laufenburg (Baden) Ost ܥ 5 51 47 Albbruck ܥ 5 56 51 Dogern ܥ 5 59 03 6 ܥ ܙ Waldshut ᵝ 730.4, 737, 743 ݚ 55 Waldshut 737, 743 ܥ 6 04 ܥ 6 21 60 Tiengen (Hochrhein) 737, 743 ܥ 6 09 ܥ 6 25 63 Lauchringen West 737, 743 ܥ 6 12 ܥ 6 29 Ꭺܥ 14 6 ܥ ܙ Lauchringen ݚ 64 Lauchringen ܥ 6 14 ܥᎪ 70 Grießen (Baden) ܥ 6 19 ܥᎪ 40 6 ܥ 23 6 ܥ ܙ Erzingen (Baden) ᵝẞẍݙ 75 Erzingen (Baden) 5 18 5 48 6 18 Ẍ 6 29 ܥ 6 59 6 48 76 Trasadingen 5 20 5 50 6 20 ܥᎪ Ꭱ 6 50 78 Wilchingen-Hallau 5 24 5 54 6 24 ܥᎪ 6 54 81 Neunkirch 5 26 5 56 6 26 ܥᎪ 6 56 87 Beringen Bad Bf 5 30 6 00 ܥ 6 15 6 30 ܥᎪ ܥ6 45 7 00 89 Beringerfeld