On the Way of St. James in Switzerland
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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. -
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. -
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. -
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. -
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. -
KANTON APPENZELL AUSSERRHODEN Jahr 2020
KANTON APPENZELL AUSSERRHODEN Jahr 2020 Total CHF 2'515'618 Begünstigte Unterstütztes Projekt Kultur CHF1'644'470 Appenzellische Gemeinnützige Gesellschaft, AGG Druckkostenbeitrag Appenzeller Jahrbuch 2019 Appenzellische Gemeinnützige Gesellschaft, AGG Druckkostenbeitrag Appenzeller Jahrbuch 2020 Verein Waldstatt Tourismus Holzweg AG 2, Verein historische Appenzeller Bahnen Buffetwagen Cr 10 der AB / Aussenrenovation und Rückführung in den Originalzustand Lesegesellschaft Dorf Rehetobel Bildungsprojekt "Textildorf hörbar" Langjahr Film GmbH Filmpremieren "Männer im Ring" Figurentheater edthofer/engel Figurentheater "Fundbüro im Wald" Michèle Gut Animationsfilm "Grossstadtdschungel" Verein Café Fuerte Theater DIE WAND nach Marlen Haushofer Patrick Kessler Low Noon - 12 Mittags-Konzerte mit Aufnahmen beim Bahnhof Rietli in Gais Cirque de Loin, Michael Finger Jubiläumsproduktion SEELIG (Die Armen im Geiste) ig tanz ost TanzPlan Ost, Periode 2021-2024 Susanna Benenati TanzTheaterStück "BankTanz" am Internationalen Tag des Tanzes Vexer Verlag St. Gallen Publikation "Unter Blumen" von Regula Engeler Michael Neff Kompositionswettbewerb 2019/2020 WE ARE AVA Kompositionswettbewerb 2019/2020 anderscht Kompositionswettbewerb 2019/2020 Fabian Künzli Kompositionswettbewerb 2019/2020 Stefan Baumann Kompositionswettbewerb 2019/2020 Reto Suhner Kompositionswettbewerb 2019/2020 Jessica Jurassica Performance und Album/Video-Produktion Jessica Jurassica x DAIF DAIF DAIF Markus Bischof Projekt Clavichord Georg Gatsas Videoprojekt "Lockdown 2020" Geglückt -
Back-Roads| Europe
MOUNTAINS, VALLEYS AND LAKES OF SWITZERLAND Blue-Roads | Europe Explore remote Alpine valleys by mini-coach and scale mountain slopes by railway on this unforgettable tour of Switzerland. Along the way, you’ll gain an insight into local life and time- honoured traditions – while enjoying some of Europe’s most sublime scenery. TOUR CODE: BEHMVZZ-0 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 Uncover Switzerland's best-kept secrets, including Appenzell, St Gallen These tour notes contain everything you need to know and Weggis before your tour departs – including where to meet, Visit a master chocolatier and learn what to bring with you and what you can expect to do the secrets behind Swiss chocolate on each day of your itinerary. You can also print this making document out, use it as a checklist and bring it with you Be blown away by some of Europe's on tour. most breathtaking and majestic scenery Please Note: We recommend that you refresh this document one week before your tour TOUR CURRENCIES departs to ensure you have the most up-to-date accommodation list and itinerary information + Switzerland - CHF available. Your Itinerary DAY 1 | ZURICH-SCHAFFHAUSEN-APPENZELL This morning we’ll meet the group in one of the most impressive cities in the world: Zurich. Then, it’s all aboard the mini-coach as we make tracks to Schaffhausen – which we’ll explore on a walking tour – and Roemerstrasse Wines, where we have a wine tasting session to look forward to. -
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% -
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