Federal Constitution of the Swiss Confederation of 18 April 1999 (Status As of 1 January 2020)
Total Page:16
File Type:pdf, Size:1020Kb
Load more
Recommended publications
-
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. -
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. -
Joint Taiwan-Canada Workshop on Construction Technologies
TUNNELLING IN SWITZERLAND: FROM LONG TRADITION TO THE LONGEST TUNNEL IN THE WORLD Andreas HENKE1 ABSTRACT Switzerland, where the main north-south European traffic streams cross the Alps, is called up to provide adequate transportation routes. The necessity to cross the mountains originated a great tradition in tunnel construction. Since the second half of the 19th century, through several eras, very long and deep traffic tunnels have been built. They were, for a long time, the longest tunnels in the world, like the Simplon rail tunnel, 20 km, opened to traffic in 1906, the Gotthard road tunnel, 17 km, opened to traffic in 1980, as well as the longest traffic tunnel in the world so far, the Gotthard Base Tunnel, 57 km, presently under construction and scheduled for operation in 2015. Viewing back on the long rail tunnels of the late 19th and early 20th century, the Gotthard, 15 km, the Simplon, 20 km and the Lötschberg, 14,6 km, we recall some interesting aspects of the related excavation techniques and the use of equipment and manpower. During the early 60ties the first generation of the important alpine road tunnels has been realized (Grand St. Bernard, 5,8 km, San Bernardino, 6,6 km), during the same time as the Mont Blanc Tunnel (11,6 km) in the West, between France and Italy. They were followed, 15 years later, by the classical highway tunnels along the main north-south highway route, the Seelisberg Tunnel (double tube of 9,3 km each) and the Gotthard Tunnel (17 km), both opened to traffic in 1980. -
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% -
Gotthard Basetunnel: Aspects of Long Tunnels
TBM Tunnelling in the Himalayan Region, Kathmandu, Nepal, January 27, 2011 FUTURE CIRCULAR COLLIDER WORKSHOP 13. / 14. FEBRUAR 2014, GENEVA Gotthard Basetunnel Aspects of Long Tunnels presented by: M.Sc. F Amberg Amberg Engineering Ltd., Regensdorf, Switzerland FCC Workshop, 13. / 14. February 2014, Geneva Content 1. Introduction 2. NEAT and Gotthard Basetunnel: From Concept to Completion 3. Gotthard Basetunnel: Some Constructional Aspects 4. Risk and Risk Mitigation 5. FCC and Gotthard Basetunnel FCC Workshop, 13. / 14. February 2014, Geneva Introduction Main Challenges of Long (and Deep) Tunnels . Tunnel length leeds to long construction time . Mechanization / automation of procedures, trend to the use of TBM in order to increase performance . Intermediate points of attack (if feasible) to cut construction time . Geological variety, (high overburden) . Investigations . Not possible / reasonable over the entire length . Higher remaining risks compared to other projects . Logistics . Long transport distances . Access shafts and galleries . Muck treatment, material deposits FCC Workshop, 13. / 14. February 2014, Geneva Content 1. Introduction 2. NEAT and Gotthard Basetunnel: From Concept to Completion 2.1 Background 2.2 Contractual and Organisational Aspects, Communication 2.3 Costs 3. Some Constructional Aspects Gotthard Basetunnel 3.1 Investigation, Logistics, Excavation, TBM 3.2 Environment, Muck Treatment 3.3 Safety, Fire Prevention and Control, Ventilation 4. Risk and Risk Mitigation 5. FCC and Gotthard Basetunnel FCC Workshop, 13. / 14. February 2014, Geneva More and More People and Goods Cross the Alps (Source: GBT, der längste Tunnel der Welt, Die Zukunft beginnt, Hrsg. R.E. Jeker Werd Verlag Zürich, 2002) FCC Workshop, 13. / 14. February 2014, Geneva Traffic Crossing the Alps, Estimated Increase between 1991 and 2020 (Source: www.alptransit .ch) FCC Workshop, 13. -
Unterwalden Und Die Halbkantone Ob- Und Nidwalden Ein Kurzer Überblick
KANTON STAATSARCHIV NIDWALDEN Unterwalden und die Halbkantone Ob- und Nidwalden Ein kurzer Überblick Ob- und Nidwalden als Halbkantone Bis zur Annahme der neuen Bundesverfassung 1999 galten Ob- und Nidwalden als Halb- kantone, die offizielle Bezeichnung lautete "Unterwalden ob und nid dem Wald". In der neu- en Bundesverfassung taucht der Begriff der Halbkantone nicht mehr auf. Ob- und Nid- walden gelten heute offiziell zwar als Kantone, sie können jedoch nach wie vor nur je einen Ständerat wählen. Neben Unterwalden waren auch Basel und Appenzell in Halbkantone geteilt. Während sich diese jedoch erst im 16. (Appenzell) bzw. im 19. Jahrhundert (Basel) trennten, erscheinen Ob- und Nidwalden bereits seit dem Mittelalter als selbständige Orte – und gleichzeitig ge- meinsam als Unterwalden. Wie kam es dazu? Ältere Vorstellungen zum Ursprung Unterwaldens Die ältere Forschung bot zwei Theorien zum Ursprung Unterwaldens. Entweder wurde an- genommen, Unterwalden wäre eine uralte Einheit, die aus einem frühmittelalterlichen karo- lingischen Gerichtsbezirk stammte und um 1330 auseinanderbrach. Oder man vermutete, Ob- und Nidwalden wären ursprünglich unabhängige Talgemeinden gewesen, die sich 1291 auf Druck der Eidgenossen zu Unterwalden zusammenschlossen, jedoch bald wieder auseinanderbrachen. Beide Theorien führten die sogenannten gemeinsamen Landsge- meinden von Ob- und Nidwalden, die im 14. und 15. Jahrhundert in Wisserlen (bei Kerns) stattfanden, als Beleg an. Diese Vorstellungen, die auf entkräfteten Gemeinfreien- bzw. Markgenossenschaftstheorien des 19. Jh. beruhen, sind heute widerlegt: Weder ein karolingischer Gerichtsbezirk noch unabhängige Talgemeinden lassen sich nachweisen. Auch die sogenannten gemeinsamen Landsgemeinden taugen nicht als Beweis. In Wisserlen fanden insgesamt nur vier Ge- meinden statt. Diese waren jedoch keine Landsgemeinden, sondern Schiedsgerichte, die auf eidgenössische Vermittlung zur Lösung von Streitigkeiten stattfanden. -
Sustainable Transportation a Challenge for the 21St Century
On Track to the Future Sustainable Transportation A Challenge for the 21st Century www.thinkswiss.org Swiss – U.S. Dialogue “We think it is an excellent time to have a dialogue on public transportation as awareness is growing in the U.S. and in Switzerland. Based on the Swiss experi- ence, I strongly believe that public transportation only works with a strong public commitment.” Urs Ziswiler Swiss Ambassador to the United States of America “The project of the Embassy of Switzerland initiated a promising exchange and a dialogue on sustainable transportation. On behalf of the American Public Trans- portation Association and our colleagues in the United States, we look forward to building upon this relationship to further the goals of mobility and sustainability in both of our countries as we head into the 21st century.” Michael Schneider Co-Chair APTA Task Force on Public-Private Partnerships “With an excellent public transportation network, Switzerland makes a contribu- tion toward reducing CO2 emissions. The investments in railroad modernization constitute an important pillar of the economy. As a transit country in the heart of the old continent, we help Europe to grow closer together through good transpor- tation infrastructure.” Max Friedli Director of the Swiss Federal Office of Transport ThinkSwiss: Brainstorm the future. The ThinkSwiss program is under the auspices of Presence Switzerland, the Swiss State Secretariat for Education and Research (SER) and the Swiss Federal Department of Foreign Affairs. For more information, please visit www.thinkswiss.org. Concept and Author Partners Edition Embassy of Switzerland This brochure was created in collab- Printed in an edition of Office of Science, Technology oration with the Swiss Federal Office 10,000 copies. -
Folder Tax Rate 2018.Indd
2018 Tax Rates Switzerland Transforma Tool Please contact: Aline Dénéréaz Direct: +41 43 222 58 42 Mobile: +41 78 641 13 39 [email protected] 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 2018 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 capitals of the cantons for (capital city) max rate tax year 2018 for a married tax payer including federal, Zug 7.65% 19.72% 22.70% 22.30% Baar Schwyz 12.96% 22.31% 28.03% 22.74% Wollerau cantonal and communal inco- Nidwalden 12.31% 22.59% 25.56% 22.86% Hergiswil me taxes excluding church tax. Obwalden 14.77% 21.32% 24.30% 24.30% Sarnen Tax rates may vary in different Appenzell IR 11.72% 21.60% 24.86% 24.86% Appenzell Uri 15.88% 22.39% 25.35% 25.00% Seedorf communities within a canton Grisons 13.55% 26.08% 31.79% 25.53% Rongellen and are subject to changes in Lucerne 13.72% 25.45% 30.58% 26.44% Meggen future tax years. Appenzell AR 15.14% 27.02% 30.74% 27.62% Teufen St. Gallen 15.54% 28.98% 33.52% 27.99% Mörschwil Thurgau 13.73% 25.33% 31.27% 28.19% Bottighofen Aargau 12.41% 25.36% 32.24% 28.27% Oberwil-Lieli Schaffhausen 13.64% 27.31% 31.70% 28.63% Stetten Solothurn 16.27% 28.96% -
Finding Your Way in Switzerland As a Refugee
FINDING YOUR WAY IN SWITZERLAND AS A REFUGEE Just follow the red line! BFF ODR UFR UFF Imprint Published by: Federal Office for Refugees (FOR) Quellenweg 6, CH-3003 Bern-Wabern, 031 325 11 11 [email protected] Concept and editor: Ferdinanda Cunico, FOR Design: Hannes Wirth, Zürich, www.hanneswirth.ch Translation: Jenny Haller, Balm Available: SFBL, Distribution of Publications, CH-3003 Bern www.bbl.admin.ch/bundespublikationen Art. No. 415.015.eng Internet: www.for.admin.ch/englisch/publ1e.htm Languages: German, French, Italian, English 2nd edition 2004 Foreword This information brochure is primarily aimed at refugees, that is to say at persons whose lives and freedom are threatened in their native country and who have found protection in Switzerland. But the organi- zations involved in refugee aid will also find some useful information in this brochure. Everyday life and politics, health and education, asylum and integra- tion: these are the spheres of life through which our practical guide will lead you. Besides a wealth of information on the country and popula- tion, the brochure contains the addresses of specialized institutions which will help you in various situations. It is highly probable that you and your descendants will stay in our country and become Swiss citizens. A successful process of integration requires open minds and commitment on both sides, from you as new- comers on the one hand and from the "original” inhabitants on the other. Let’s all seize the chance of getting to know, respect and value one an- other. Urs Hadorn -
The Swiss Tax System –– Main Features of the Swiss Tax System
The Swiss Tax System – Main features of the Swiss tax system The Swiss Tax System The Swiss Tax – Federal taxes – Cantonal and communal taxes 2019 edition Schweizerische Eidgenossenschaft Confédération suisse Confederazione Svizzera Confederaziun svizra 2019 Swiss Confederation Swiss Tax Conference Information Committee Federal Tax Administration FTA Issuer Swiss Tax Conference Information Committee Author Federal Tax Administration 3003 Bern Illustrations Barrigue Lausanne Print JP OPTIMUM SA 1110 Morges Unit price 1 – 10 units: CHF 9 11 – 100 units: CHF 7 101 units or more: CHF 5 Flat-rate price for schools: CHF 5 / unit ISSN 1664-8447 2nd edition 2019 Preface This brochure is suited primarily for foreign nationals interested in learning about the Swiss tax system. It gives an easy-to-under- stand overview of the taxes levied by the Confederation, cantons and communes. This brochure is issued by the Information Committee of the Swiss Tax Conference, which all cantonal tax administrations and the Fed- eral Tax Administration are part of. One of the Committee’s aims is to foster relations between tax administrations and taxpayers by providing all interested parties with tax-related information in an objective manner. This should help the general public to have a better understanding of tax issues. Swiss Tax Conference Information Committee The Chairman: Lino Ramelli Bellinzona, June 2019 1 Contents Main features of the Swiss tax system 1 General ................................................................................5 1.1 Development of the tax system ........................................5 1.2 Overview of the introduction and duration of the individual federal taxes, customs duties and contributions ......................................................................... 7 2 Who levies taxes in Switzerland? .....................................9 3 Basic principles of fiscal sovereignty ..............................12 3.1 Principle of equality before the law (art. -
Finished Vehicle Logistics by Rail in Europe
Finished Vehicle Logistics by Rail in Europe Version 3 December 2017 This publication was prepared by Oleh Shchuryk, Research & Projects Manager, ECG – the Association of European Vehicle Logistics. Foreword The project to produce this book on ‘Finished Vehicle Logistics by Rail in Europe’ was initiated during the ECG Land Transport Working Group meeting in January 2014, Frankfurt am Main. Initially, it was suggested by the members of the group that Oleh Shchuryk prepares a short briefing paper about the current status quo of rail transport and FVLs by rail in Europe. It was to be a concise document explaining the complex nature of rail, its difficulties and challenges, main players, and their roles and responsibilities to be used by ECG’s members. However, it rapidly grew way beyond these simple objectives as you will see. The first draft of the project was presented at the following Land Transport WG meeting which took place in May 2014, Frankfurt am Main. It received further support from the group and in order to gain more knowledge on specific rail technical issues it was decided that ECG should organise site visits with rail technical experts of ECG member companies at their railway operations sites. These were held with DB Schenker Rail Automotive in Frankfurt am Main, BLG Automotive in Bremerhaven, ARS Altmann in Wolnzach, and STVA in Valenton and Paris. As a result of these collaborations, and continuous research on various rail issues, the document was extensively enlarged. The document consists of several parts, namely a historical section that covers railway development in Europe and specific EU countries; a technical section that discusses the different technical issues of the railway (gauges, electrification, controlling and signalling systems, etc.); a section on the liberalisation process in Europe; a section on the key rail players, and a section on logistics services provided by rail.