DOCSLIB.ORG

Pwc's International Tax Comparison 2020

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Pwc's International Tax Comparison 2020 PwC’s international tax comparison 2020 Get an overview of the tax landscape in Switzerland and across the world with PwC www.pwc.ch/international-tax-comparison PwC’s international tax comparison 2020 2 Contents Comparison of taxes for corporations and individuals 4 Comparing taxes: legal entities 5 2020 corporate tax rates in Switzerland 6 2020 corporate tax rates in the EU and Switzerland 7 2020 corporate tax rates in OECD and G20 countries 8 Comparing taxes: natural persons 9 2020 tax burden for natural persons (100’000 CHF net income) 10 2020 tax burden for natural persons (250’000 CHF net income) 12 2020 tax burden for natural persons (marginal tax rate) 14 Your contacts 16 3 PwC’s international tax comparison 2020 Comparison of taxes for corporations and individuals PwC’s tax comparison tool is a quick and easy way to get or see how Hong Kong compares with Germany, the an idea of tax rates for corporations and individuals. international tax comparison tool allows you to examine all the permutations. Tax rates for natural persons vary depending on net income. You can conduct comparisons on three levels: The map of Switzerland featured in this document shows with a taxable net income of 100 000 CHF, a net income tax rates for the capital of each canton. You’ll also find of 250 000 CHF, and the marginal tax rate. And you can this information and a lot more on our interactive map of do all that for the different cantons. Switzerland. Put together your own comparisons at: www.pwc.ch/international-tax-comparison When it comes to corporate entities, we also offer a worldwide comparison. Whether you want to compare Feel free to contact us if you have any questions. tax rates in the canton of Thurgau with those in Chile Armin Marti Stefan Schmid Kornel Wick Partner Partner Director Leader Tax Policy Tax & Legal Services Tax & Legal Services PwC’s international tax comparison 2020 4 Comparing taxes: legal entities Compared to 2019, there have been some significant As a result of the Swiss tax reform, due to the introduction reductions in ordinary cantonal tax rates in many cantons. of new relief measures, from 2020 the effective corporate This is a result on Swiss corporate tax reform, which income tax rate can further be reduced for companies became effective as of 1 January 2020. qualifying for one or more of the newly introduced relief measures, such as the deduction for R&D costs, the The graphic below shows very clearly that the cantons patent box deduction, the deduction on net equity (the of Bern, Zurich and Valais have some of the highest tax latter in the canton of Zurich only) or if they qualify for rates in the country, while tax rates in central Switzerland temporary transition relief due to the abolishment of are significantly lower. former tax regimes. 14.03% Schaffhausen 13.04% Basel-Stadt 13.40% 17.97% Thurgau Basel-Landschaft 13.04% 21.15% Appenzell Ausserrhoden 17.02% 18.61% Zurich Jura 16.21% Aargau Solothurn 12.66% Appenzell Innerrhoden 14.50% 11.91% St Gall 12.32% Zug Lucerne 14.13% 13.57% Schwyz 12.43% Neuchatel 12.66% Glarus Nidwalden 21.63% 12.74% Berne Obwalden 12.64% 14.12% Uri Freiburg 14.77% Grisons 14.00% Vaud 19.16% 14.00% 20.13% Ticino Geneva Valais Low income tax rates High income tax rates 5 PwC’s international tax comparison 2020 2020 corporate tax rates in Switzerland Within the cantons themselves, corporate tax rates vary and Basel-Stadt. For the other cantons, the tax rate may considerably depending on where the entity is located or vary due to municipality-dependent multipliers. The table moving to. There are various cantons with a uniform tax shows the rate for the cantonal capital. rate for all municipalities, including Neuchâtel, St. Gallen 2020 corporate tax rates in Switzerland 1. Zug Uniform tax rate 11.91% 2. Lucerne Uniform tax rate 12.32% 3. Glarus Uniform tax rate 12.43% 4. Uri Uniform tax rate 12.64% 5. Appenzell Innerrhoden Uniform tax rate 12.66% 6. Nidwalden Uniform tax rate 12.66% 7. Obwalden Uniform tax rate 12.74% 8. Appenzell Ausserrhoden Uniform tax rate 13.04% 9. Basel-Stadt Uniform tax rate 13.04% 10. Thurgau Uniform tax rate 13.40% 11. Neuchatel Uniform tax rate 13.57% 12. Vaud Uniform tax rate 14.00% 13. Geneva Uniform tax rate 14.00% 14. Schaffhausen Uniform tax rate 14.03% 15. Fribourg Uniform tax rate 14.12% 16. Schwyz Uniform tax rate 14.13% 17. St Gall Uniform tax rate 14.50% 18. Grisons Uniform tax rate 14.77% 19. Solothurn Uniform tax rate 16.21% 20. Jura Uniform tax rate 17.02% 21. Basel-Landschaft Uniform tax rate 17.97% 22. Aargau Uniform tax rate 18.61% 23. Ticino Uniform tax rate 19.16% 24. Valais Uniform tax rate 20.13% 25. Zurich Uniform tax rate 21.15% 26. Berne Uniform tax rate 21.63% 0% 5% 10% 15% 20% 25% 2020 tax burden in cantonal capital PwC’s international tax comparison 2020 6 2020 corporate tax rates in the EU and Switzerland The Swiss cantons with the lowest rates in Switzerland The most favourable cantons are near the top of the compare well with the lowest tax rates in EU countries. rankings. The chart compares the corporate tax rates With a tax burden twice as high, the most expensive in Zug and Bern with the tax rates of all EU countries. cantons rank in the lower mid-range internationally. 2020 corporate tax rates in the EU and Switzerland 1. Hungary 9.00% 2. Bulgaria 10.00% 3. Switzerland (Zug) 11.91% 4. Cyprus 12.50% 5. Lithuania 15.00% 6. Romania 16.00% 7. Croatia 18.00% 8. Poland 19.00% 9. Slovenia 19.00% 10. Czech Republic 19.00% 11. Estonia 20.00% 12. Finland 20.00% 13. Latvia 20.00% 14. Portugal 21.00% 15. Slowak Republic 21.00% 16. Sweden 21.40% 17. Switzerland (Berne) 21.63% 18. Denmark 22.00% 19. Italy 24.00% 20. Greece 24.00% 21. Luxembourg 24.94% 22. Ireland 25.00% 23. Netherlands 25.00% 24. Austria 25.00% 25. Spain 25.00% 26. Belgium 29.58% 27. France 33.33% 28. Malta* 35.00% 29. Germany 36.00% 0% 5% 10% 15% 20% 25% 30% 35% 40% *Note: special tax refund rules apply 2020 corporate tax rate 7 PwC’s international tax comparison 2020 2020 corporate tax rates in OECD and G20 countries The Swiss cantons with the lowest rates in Switzerland G20 nations. With a tax burden twice as high, the most compare well with the lowest tax rates in the OECD/ expensive cantons rank in the mid-range internationally. 2020 corporate tax rates: OECD and G20 countries 1. Hungary 9.00% 2. Switzerland (Zug) 11.91% 3. Slovenia 19.00% 4. United Kingdom 19.00% 5. Czech Republic 19.00% 6. Poland 19.00% 7. Finland 20.00% 8. Russia 20.00% 9. Saudi Arabia 20.00% 10. Latvia 20.00% 11. Estonia 20.00% 12. Slovak Republic 21.00% 13. Portugal 21.00% 14. Sweden 21.40% 15. Switzerland (Berne) 21.63% 16. Turkey 22.00% 17. Denmark 22.00% 18. Indonesia 22.00% 19. Israel 23.00% 20. Italy 24.00% 21. Greece 24.00% 22. Luxembourg 24.94% 23. Ireland 25.00% 24. Norway 25.00% 25. South Korea 25.00% 26. Netherlands 25.00% 27. China 25.00% 28. Spain 25.00% 29. Austria 25.00% 30. Chile 27.00% 31. South Africa 28.00% 32. New Zealand 28.00% 33. Belgium 29.58% 34. Argentina 30.00% 35. Australia 30.00% 36. Mexico 30.00% 37. Japan 30.62% 38. Canada 31.00% 39. United States of America 33.00% 40. France 33.33% 41. Brazil 34.00% 42. Germany 36.00% 43. India 44.00% 0% 5% 10% 15% 20% 25% 30% 35% 40% 45% PwC’s international tax comparison 2020 8 Comparing taxes: natural persons Income tax rates in Switzerland vary considerably from Find out how your canton of residence compares with canton to canton and from municipality to municipality. others. At www.pwc.ch/international-tax-comparison For example, Zug has the lowest rate of any cantonal you can use our interactive map of Switzerland to put capital for a taxable income of 100’000 CHF (10.30%), together detailed comparisons. and Neuchatel, the highest (24.10%). Maximum marginal tax rates for high incomes range from 22.40% in Zug, all On the next few pages we present an overview of the the way up to 45.00% for Geneva. cantons. 9 PwC’s international tax comparison 2020 2020 tax burden for natural persons (100’000 CHF net income) This overview shows tax rates for each cantonal capital. cantonal capital for a net income of 100’000 CHF is the The figures are for a net income of 100’000 CHF. In this municipality of Neuchatel, with a tax rate of almost double scenario Canton Zug (represented by its capital, Zug) that 24.10%. has the lowest tax rate, 10.30%. The most expensive 19.10% Schaffhausen 20.10% Basel-Stadt 17.40% 21.90% Thurgau Basel-Landschaft 18.60% 16.00% Appenzell Ausserrhoden 21.10% 17.20% Zurich Jura 20.00% Aargau Solothurn 13.80% Appenzell Innerrhoden 20.70% 10.30% St Gall 17.10% Zug Lucerne 14.10% 24.10% Schwyz Neuchatel 16.50% 15.00% Glarus Nidwalden 21.10% 13.10% Berne Obwalden 14.50% 21.20% Uri Fribourg 17.30% Grisons 22.80% Vaud 19.30% 22.40% 20.00% Ticino Geneva Valais Low income tax rates High income tax rates PwC’s international tax comparison 2020 10 The chart below shows the rates for the different scenario, for example, the highest tax rate is 25.70% in cantonal capitals.
Load more

Recommended publications
  • 8079K See Change Briefing Paper
    CatholicCatholicTheThe ChurchChurch atat thetheUnitedUnited NationsNations Church or ?State? The Catholic It is the world’s smallest “city-state” at 108.7 acres. It houses the infrastructure of the Roman church at the UN: Catholic church: the pope’s palace, St. Peter’s A religion or a state? Basilica, offices and administrative services and libraries and archives.2 Vatican City was created Many questions have been raised about the role in 1929 under a treaty signed between Benito of the Catholic church at the United Nations Mussolini and Pietro Cardinale Gasparri, as a result of its high-profile and controversial secretary of state to Pope Pius XI.The Lateran role at international conferences. Participating Treaty was designed to compensate the pope as a full-fledged state actor in these for the 1870 annexation of the Papal States, conferences, the Holy See often goes against which consisted of 17,218 square miles in the overwhelming consensus of member states central Italy, and to guarantee the “indisputable “The Holy See is and seeks provisions in international documents sovereignty” of the Holy See by granting it a TheThe “See“See Change”Change” that would limit the health and rights of all not a state, but is physical territory.3 According to Archbishop Campaign people, but especially of women. How did the accepted as being Campaign Hyginus Eugene Cardinale, a former Vatican Holy See, the government of the Roman on the same footing Hundreds of organizations and thousands of people diplomat who wrote the authoritative work on Catholic
    [Show full text]
  • Alarmierung Der Feuerwehren in Den Kantonen St.Gallen, Ap- Penzell Ausser- Rhoden Und Ap- Penzell Inner- Rhoden
    Verteilt an Kommandos Alarmierung der Feuerwehren in den Kantonen St.Gallen, Ap- penzell Ausser- rhoden und Ap- penzell Inner- rhoden Analyse und Entscheid Bischof Daniel / AFS Pierre River / AAR Amt für Feuerschutz des Kantons St.Gallen Inhaltsverzeichnis Inhaltsverzeichnis ....................................................................................................................... 1 1 Management Summary ........................................................................................................ 3 1.1 Empfehlung zur Umsetzung / Ziellösung ............................................................................... 3 1.2 Abgrenzung ............................................................................................................................ 3 1.3 Betroffene Organisationen ..................................................................................................... 3 1.4 Ausgangslage Kanton St.Gallen ............................................................................................ 3 1.5 Ausgangslage der Kantone Appenzell Innerrhoden und Ausserrhoden ............................... 4 1.6 Gesetzliche Vorgaben ............................................................................................................ 4 1.6.1 Kanton St. Gallen ............................................................................................................... 4 1.6.2 Kanton Appenzell Ausserrhoden ........................................................................................ 4 1.6.3
    [Show full text]
  • Add a Tuber to the Pod: on Edible Tuberous Legumes
    LEGUME PERSPECTIVES Add a tuber to the pod: on edible tuberous legumes The journal of the International Legume Society Issue 19 • November 2020 IMPRESSUM ISSN Publishing Director 2340-1559 (electronic issue) Diego Rubiales CSIC, Institute for Sustainable Agriculture Quarterly publication Córdoba, Spain January, April, July and October [email protected] (additional issues possible) Editor-in-Chief Published by M. Carlota Vaz Patto International Legume Society (ILS) Instituto de Tecnologia Química e Biológica António Xavier Co-published by (Universidade Nova de Lisboa) CSIC, Institute for Sustainable Agriculture, Córdoba, Spain Oeiras, Portugal Instituto de Tecnologia Química e Biológica António Xavier [email protected] (Universidade Nova de Lisboa), Oeiras, Portugal Technical Editor Office and subscriptions José Ricardo Parreira Salvado CSIC, Institute for Sustainable Agriculture Instituto de Tecnologia Química e Biológica António Xavier International Legume Society (Universidade Nova de Lisboa) Apdo. 4084, 14080 Córdoba, Spain Oeiras, Portugal Phone: +34957499215 • Fax: +34957499252 [email protected] [email protected] Legume Perspectives Design Front cover: Aleksandar Mikić Ahipa (Pachyrhizus ahipa) plant at harvest, [email protected] showing pods and tubers. Photo courtesy E.O. Leidi. Assistant Editors Svetlana Vujic Ramakrishnan Nair University of Novi Sad, Faculty of Agriculture, Novi Sad, Serbia AVRDC - The World Vegetable Center, Shanhua, Taiwan Vuk Đorđević Ana María Planchuelo-Ravelo Institute of Field and Vegetable Crops, Novi Sad, Serbia National University of Córdoba, CREAN, Córdoba, Argentina Bernadette Julier Diego Rubiales Institut national de la recherche agronomique, Lusignan, France CSIC, Institute for Sustainable Agriculture, Córdoba, Spain Kevin McPhee Petr Smýkal North Dakota State University, Fargo, USA Palacký University in Olomouc, Faculty of Science, Department of Botany, Fred Muehlbauer Olomouc, Czech Republic USDA, ARS, Washington State University, Pullman, USA Frederick L.
    [Show full text]
  • Canton of Basel-Stadt
    Canton of Basel-Stadt Welcome. VARIED CITY OF THE ARTS Basel’s innumerable historical buildings form a picturesque setting for its vibrant cultural scene, which is surprisingly rich for THRIVING BUSINESS LOCATION CENTRE OF EUROPE, TRINATIONAL such a small canton: around 40 museums, AND COSMOPOLITAN some of them world-renowned, such as the Basel is Switzerland’s most dynamic busi- Fondation Beyeler and the Kunstmuseum ness centre. The city built its success on There is a point in Basel, in the Swiss Rhine Basel, the Theater Basel, where opera, the global achievements of its pharmaceut- Ports, where the borders of Switzerland, drama and ballet are performed, as well as ical and chemical companies. Roche, No- France and Germany meet. Basel works 25 smaller theatres, a musical stage, and vartis, Syngenta, Lonza Group, Clariant and closely together with its neighbours Ger- countless galleries and cinemas. The city others have raised Basel’s profile around many and France in the fields of educa- ranks with the European elite in the field of the world. Thanks to the extensive logis- tion, culture, transport and the environment. fine arts, and hosts the world’s leading con- tics know-how that has been established Residents of Basel enjoy the superb recre- temporary art fair, Art Basel. In addition to over the centuries, a number of leading in- ational opportunities in French Alsace as its prominent classical orchestras and over ternational logistics service providers are well as in Germany’s Black Forest. And the 1000 concerts per year, numerous high- also based here. Basel is a successful ex- trinational EuroAirport Basel-Mulhouse- profile events make Basel a veritable city hibition and congress city, profiting from an Freiburg is a key transport hub, linking the of the arts.
    [Show full text]
  • Swiss Economy Cantonal Competitiveness Indicator 2019: Update Following the Swiss Tax Reform (STAF)
    Swiss economy Cantonal Competitiveness Indicator 2019: Update following the Swiss tax reform (STAF) Chief Investment Office GWM | 23 May 2019 3:12 pm BST | Translation: 23 May 2019 Katharina Hofer, Economist, [email protected]; Matthias Holzhey, Economist, [email protected]; Maciej Skoczek, CFA, CAIA, Economist, [email protected] Cantonal Competitiveness Indicator 2019 Following the adoption of the tax reform (STAF) on 19 • 1 ZG 0 = rank change versus previous year 100.0 May 2019, the canton of Zug remains the most competitive 2 BS +1 90.6 canton, as in 2018. Basel-Stadt has overtaken the canton of 3 ZH - 1 90.1 Zurich. 4 VD +3 75.2 5 AG - 1 74.3 • The cantons of Appenzell Innerrhoden and Glarus boast the 6 NW +2 72.4 most attractive cost environments. The canton of Bern has 7 SZ - 2 71.3 lost some of its tax appeal. 8 LU - 2 71.2 9 BL 0 71.1 • The tax reform burdens cantons' finances to different 10 GE +1 69.8 extents. In the near term, the cantons of Geneva and Basel- 11 TG - 1 66.7 Stadt are likely to lose revenue from profit tax. 12 SH 0 66.1 13 FR +1 62.9 14 SG - 1 62.8 Following the approval of tax reforms (STAF) in a recent referendum, 15 OW +3 58.6 cantons now need to make changes to their profits taxes. Although 16 AR +1 57.3 some cantons announced considerable cuts to profit taxes prior to 17 SO - 1 55.8 18 GL +4 55.5 the voting, others were more reluctant.
    [Show full text]
  • 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.
    [Show full text]
  • Reuse of Egyptian Coffins in the 21St Dynasty
    PROCEEDINGS FIRST VATICAN COFFIN CONFERENCE 19-22 JUNE 2013 VOLUME 1 VATICAN COFFIN PROJECT Reparto Antichità Egizie e del Vicino Oriente Laboratorio di Diagnostica per la Conservazione ed il Restauro Massachusetts Chapter THANKS to Patrons of the Arts in the Vatican Museums Edited by Alessia Amenta and Hélène Guichard Scientific Text Editing Mario Cappozzo, Agnese Iob Editorial Direction Barbara Jatta Editorial Board Barbara Jatta, Arnold Nesselrath, Paolo Nicolini, Alessia Amenta, Carla Cecilia, Guido Cornini, Federico Di Cesare, Micol Forti, Cristina Pantanella, Stefano Pierangelini, Maurizio Sannibale, Giandomenico Spinola Editorial Office Federico Di Cesare, Valerio Brienza, Simona Tarantino Photo Credits Photos © Governatorato SCV, Direzione dei Musei Images and Rights Office: Rosanna Di Pinto, Filippo Petrignani Secretary for Departments: Daniela Valci, Gianfranco Mastrangeli Photographers: Pietro Zigrossi, Alessandro Bracchetti, Giampaolo Capone, Luigi Giordano, Danilo Pivato, Alessandro Prinzivalle All the other references are indicated in the photo credits list at the end of the book. Graphic Design and Pagination Giulia Angelini Printing Tipografia Vaticana ISBN 978-88-8271-404-8 (2 volumes not to be sold separately) © Edizioni Musei Vaticani 2017 Città del Vaticano www.museivaticani.va All rights reserved. Translation, electronic memorisation, reproduction, full or partial adaptation by any means (including microfilm and photocopying) is strictly prohibited in all countries. Front and rear cover images: Coffin lid of Djedmut and details, inv. MV25008 (photo by Danilo Pivato, © Governatorato SCV, Direzione dei Musei) PROCEEDINGS FIRST VATICAN COFFIN CONFERENCE 19-22 JUNE 2013 VOLUME 1 edited by ALESSIA AMENTA and HÉLÈNE GUICHARD EDIZIONI MUSEI VATICANI CONTENTS Volume 1 Foreword ALESSIA AMENTA 15 MOHAMED I. ABOUELATA, MANAL A.
    [Show full text]
  • Kantonale Waffenbüros
    Eidgenössisches Justiz- und Polizeidepartement EJPD Bundesamt für Polizei fedpol Kantonale Waffenbüros Die kantonalen Waffenbüros vollziehen das schweizerische Waffenrecht. Die Kantone sind verpflichtet, Waffen, wesentliche und besonders konstruierte Waffenbestandteile, Waffenzubehör, Munition und Munitionsbestandteile gebührenfrei entgegenzunehmen. Sie dürfen Inhabern und Inhaberinnen einer Waffenhandelsbewilligung für die Entgegennahme eine Gebühr auferlegen. AG Polizeikommando Fachstelle SIWAS T 062 835 82 43 Aargau Fax 062 835 82 21 Postfach Mail [email protected] 5001 Aarau AI Polizeikommando Sicherheitspolizei T 071 788 95 00 Appenzell Fax 071 788 95 08 Innerrhoden Mail [email protected] Unteres Ziel 20 9050 Appenzell AR Polizeikommando Sicherheitspolizei, T 071 343 66 66 Appenzell Waffenbüro Mail [email protected] Ausserrhoden Schützenstrasse 1 9100 Herisau BE Kantonspolizei Bern Fachbereich T 031 638 60 60 Postfach Waffen, Mail [email protected] 3001 Bern Sprengstoff und Gewerbe BL Polizei HAKrim / Kripo T 061 553 31 55 Basel-Landschaft Stab Fax 061 552 97 32 Rheinstrasse 25 Fachstelle Waffen / Mail [email protected] 4410 Liestal Sprengstoff BS Kantonspolizei Fachstelle Waffen T 061 201 74 30 Basel-Stadt Mail [email protected] Unterer Rheinweg 24 4058 Basel FR Kantonspolizei Büro für Waffen & T 026 304 17 17 Freiburg Sprengstoff Mail [email protected] Postfach 1701 Freiburg GE Police cantonale Brigade des T 022 427 79 60 de Genève armes, de la Fax 022 427 77 41 Rue des Gares 16 sécurité privée Mail [email protected]
    [Show full text]
  • Direct Train from Zurich Airport to Lucerne
    Direct Train From Zurich Airport To Lucerne Nolan remains subternatural after Willem overpraised festinately or defects any contraltos. Reg is almostcommunicably peradventure, rococo thoughafter cloistered Horacio nameAndre hiscudgel pax hisdisorder. belt blamably. Redder and slier Emile collate You directions than in lucern train direct train? Zurich Airport Radisson Hotel Zurich Airport and Holiday Inn Express Zurich. ZRH airport to interlaken. Finally, we will return to Geneva and stay there for two nights with day trips to Gruyere and Annecy in mind. Thanks in lucerne train station in each airport to do not worry about what to! Take place to to train zurich airport from lucerne direct trains etc and culture. This traveller from airport on above train ride trains offer. If you from lucerne train ticket for trains a friends outside of great if you on your thoughts regarding our team members will need. Is there own direct claim from Zurich Airport to Lucerne Yes this is hinder to travel from Zurich Airport to Lucerne without having customer change trains There are 32 direct. Read so if we plan? Ursern Valley, at the overturn of the St. Lauterbrunnen Valley for at about two nights if not let three. Iron out Data & Records Management Shredding. Appreciate your efforts and patience in replying the queries of the travelers. Actually, the best way to travel between St. Again thank you for your wonderful site and your advice re my questions. Would it be more worth to get the Swiss travel pass than the Half Fare Card in this case? Half fare card and on the payment methods and am, there to do so the.
    [Show full text]
  • A Geological Boat Trip on Lake Lucerne
    A geological boat trip on Lake Lucerne Walter Wildi & Jörg Uttinger 2019 h=ps://www.erlebnis-geologie.ch/geoevent/geologische-schiffFahrt-auF-dem-vierwaldstae=ersee-d-e-f/ 1 A geological boat trip on Lake Lucerne Walter Wildi & Jörg Uttinger 2019 https://www.erlebnis-geologie.ch/geoevent/geologische-schifffahrt-auf-dem-vierwaldstaettersee-d-e-f/ Abstract This excursion guide takes you on a steamBoat trip througH a the Oligocene and the Miocene, to the folding of the Jura geological secYon from Lucerne to Flüelen, that means from the mountain range during the Pliocene. edge of the Alps to the base of the so-called "HelveYc Nappes". Molasse sediments composed of erosion products of the rising The introducYon presents the geological history of the Alpine alpine mountains have been deposited in the Alpine foreland from region from the Upper Palaeozoic (aBout 315 million years ago) the Oligocene to Upper Miocene (aBout 34 to 7 Milion years). througH the Mesozoic era and the opening up of the Alpine Sea, Today's topograpHy of the Alps witH sharp mountain peaks and then to the formaYon of the Alps and their glacial erosion during deep valleys is mainly due to the action of glaciers during the last the Pleistocene ice ages. 800,000 years of the ice-ages in the Pleistocene. The Mesozoic (from 252 to 65 million years) was the period of the The cruise starts in Lucerne, on the geological limit between the HelveYc carBonate plaaorm, associated witH a higH gloBal sea Swiss Plateau and the SuBalpine Molasse. Then it leads along the level.
    [Show full text]
  • Struggling to Regulate Uber and Airbnb in Switzerland
    Smart cities and the power of data: struggling to regulate Uber and Airbnb in Switzerland Presentation at the 12th Aarauer Demokratietage, Democracy at the digital age 20th August 2020 Prof. Daniel Kübler, Marine Trichet, Lyne Schuppisser Department of Political Science & Centre for Democracy Studies What is a smart city? . Harness new technologies to make everything better. ₋ More collaborative and participative ₋ More efficient ₋ More economically viable ₋ Safer ₋ More fair ₋ More sustainable . Antoine Picon (2013): “Smart cities develop information and communication technologies (ICT) to improve the quality of urban services and/or even reduce its costs. It designates a type of urban development capable of responding to the changing or emerging needs of institutions, businesses and citizens, in economic, social and environmental terms.” Regulatory challenges in smart cities .Data protection .Regulating issues posed by the digital economy The digital economy : . Direct contact between an owner and a seeker . Established via an online platform Research questions . How have urban political actors debated the regulatory challenges of digital platforms in the urban realm? . How have urban governments responded to these challenges? . What are the main difficulties in regulatory actions today? Source: Deloitte Sharing Economy Report (2015) Regulating Uber and Airbnb in Switzerland: exploratory study in six cities Aarau Zurich Neuchâtel Davos Montreux Geneva Local governments’ perception of Airbnb and Uber . Problem definition by political actors in cities: 1.“No problem”: platforms are welcome → Aarau 2. “Unfair competition”: mobilization of sectorial interests (hotels, taxis) calling for a level- playing field →Neuchâtel, Davos 3. “A matter of wider urban policy”: politicization beyond sectorial interests →Geneva, Montreux, Zurich .
    [Show full text]
  • Central Switzerland
    File16-central-swiss-loc-swi7.dwg Book Initial Mapping Date Road Switzerland 7 Peter 21/11/11 Scale All key roads labelled?Hierarchy Hydro ChapterCentral Switzerland Editor Cxns Date Title Spot colours removed?Hierarchy Symbols Author MC Cxns Date Nthpt Masking in Illustrator done? Sally O'Brien Book Off map Inset/enlargement correct?dest'ns BorderCountry LocatorKey A1None Author Cxns Date Notes Basefile08-geneva-loc-swi6.dwgFinal Ed Cxns Date KEY FORMAT SETTINGS New References09-geneva-loc-swi7.dwg Number of Rows (Lines) Editor Check Date MC Check Date Column Widths and Margins MC/CC Signoff Date ©Lonely Planet Publications Pty Ltd CentralPOP 718,400 / AREA 4484 SQ KM / LANGUAGESwitzerland GERMAN Includes ¨ Why Go? Lucerne . 192 To the Swiss, Central Switzerland – green, mountainous Lake Lucerne . 198 and soothingly beautiful – is the very essence of ‘Swissness’. Lake Uri . 202 It was here that the pact that kick-started a nation was signed in 1291; here that hero William Tell gave a rebel yell Brunnen . 203 against Habsburg rule. Geographically, politically, spiritual- Schwyz . 204 ly, this is the heartland. Nowhere does the flag fly higher. Einsiedeln . 205 You can see why locals swell with pride at Lake Lucerne: Engelberg . 206 enigmatic in the cold mist of morning, molten gold in the Zug . 209 dusky half-light. The dreamy city of Lucerne is small enough for old- Andermatt . 211 world charm yet big enough to harbour designer hotels and a world-class gallery full of Picassos. From here, cruise to resorts like Weggis and Brunnen, or hike Mt Pilatus and Mt Rigi. Northeast of Lucerne, Zug has Kirschtorte Best Places to Eat (cherry cake) as rich as its residents and medieval herit- age.
    [Show full text]