A Wide Range of Appenzell Beers Alps Spring Brewing Swiss Quality Guarantee
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The Three-Franc Binge Beer Taxation Law
knowledge transfer Topic: Federal Office of Public Health CH-3003 Berne, www.bag.admin.ch April 2006/No. 55 The three-franc binge Beer taxation law. Beer is very popular with adolescents and a common binge drink – not least because the beer sold through retail outlets in Switzerland is very cheap. Three francs is all it takes to drink yourself into near oblivion. Against this background, health and prevention experts are calling for a massive increase in the tax on beer, because higher prices have been shown to affect consumption, particu- larly among young people. Michel Graf, Director of the SFA, also hopes that the National Council as the second chamber of parliament will be more receptive to the con- cerns of the prevention experts. He feels that at «the absolute minimum» the Federal Council should be em- powered to raise the tax on beer for health reasons. The fact that preven- tion has deliberately been excluded from the beer taxation law is just as «unacceptable» as the tax itself, which is far too low and «can in no way have a regulating effect on adolescent alcohol consumption, which would enable it to exert a preventive effect.» Simonetta Sommaruga, State Coun- cillor for Berne, feels that «a beer tax- ation law with no element of health protection is not a pure tax law but simply a bad tax law». Sommaruga believes that beer consumption is undergoing a «frightening develop- ment», and sees a clear need to rein- force prevention. Binge drinking by young people is unfortunately on the rise in Switzerland – not least owing to very low beer prices. -
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. -
The Alpstein in Three Dimensions: Fold-And-Thrust Belt Visualization in the Helvetic Zone, Eastern Switzerland
Swiss J Geosci (2014) 107:177–195 DOI 10.1007/s00015-014-0168-6 The Alpstein in three dimensions: fold-and-thrust belt visualization in the Helvetic zone, eastern Switzerland Paola Sala • O. Adrian Pfiffner • Marcel Frehner Received: 14 August 2013 / Accepted: 9 September 2014 / Published online: 11 December 2014 Ó Swiss Geological Society 2014 Abstract To investigate the geometrical relationships determined from line-length balancing. The model also between folding and thrust faulting, we built a 3D geo- clearly shows the lateral extension, the trend, and the logical model of the Helvetic fold-and-thrust belt in eastern variation in displacement along the principal faults. The Switzerland from several existing and two newly drawn reconstruction of horizons in 3D allows the investigation of cross-sections in the Sa¨ntis area. We partly redrew existing cross-sections in any given direction. The 3D model is cross-sections and validated them by checking for line useful for developing and understanding how the internal length balance; to fill areas with no data we drew additional nappe structures, namely folds and thrust faults, change cross-sections. The model was built based on surface along strike due to palaeogeographic and stratigraphic interpolation of the formation interfaces and thrusts variations. Lateral stratigraphy variations correlate with between the cross-sections, which allowed generating eight different deformation responses of the nappe. Changes can main surfaces. In addition, we used cave data to validate occur either abruptly across transverse faults or in a more the final model in depth. The main structural elements in gradual manner. the Sa¨ntis area, the Sa¨ntis Thrust and the Sax-Schwende Fault, are also implemented in the model. -
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. -
Swiss City Experiences. Inspiration Guide for Professionals
Swiss city experiences. Inspiration guide for professionals. MySwitzerland.com/cities From north to south. Schaffhausen Basel Baden Zurich St. Gallen Explore tradition and modernity, enriched Olten Zug with culinary and cultural delights: the Neuchâtel Lucerne Bern Chur following experiences promise to deliver Thun Fribourg Interlaken variety, in both the north and south of Lausanne Geneva Switzerland. Bellinzona Lugano Zurich, Zurich Region Tales of Zurich’s old town. Discover the historic heart of Zurich on a guided tour. Learn more about the city’s past and present through a perfect combination of buildings, stories and anecdotes. A worthwhile journey of discovery. Tour information Company Period Duration Features Languages Price Tourist Information All year 2 hours Max. German CHF 25 per Zurich Central Station 20 people English person 8001 Zurich +41 (0)44 215 40 00 [email protected] Zurich, Zurich Region Discover Swiss cities Zurich food tour. This guided tour through the hip Zurich-West district is a chance for foodies to discover the culinary side of the city. from a new perspective. On foot, keen and curious gourmets will visit various restaurants and bars that are popular with the locals. City breaks are a brief escape from everyday life – and our Swiss cities are perfect for the occasion. Whether sightseeing, world-class culture or proximity to the mountains: Swiss towns offer a wide variety in a very Tour information compact space. It becomes an unforgettable experience for visitors Company Period Duration Features Languages Price Tourist Information All year 3 hours Max. German CHF 85 per if they are able to experience the town “through the eyes of a local”. -
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 -
Belgian Beer Experiences in Flanders & Brussels
Belgian Beer Experiences IN FLANDERS & BRUSSELS 1 2 INTRODUCTION The combination of a beer tradition stretching back over Interest for Belgian beer and that ‘beer experience’ is high- centuries and the passion displayed by today’s brewers in ly topical, with Tourism VISITFLANDERS regularly receiving their search for the perfect beer have made Belgium the questions and inquiries regarding beer and how it can be home of exceptional beers, unique in character and pro- best experienced. Not wanting to leave these unanswered, duced on the basis of an innovative knowledge of brew- we have compiled a regularly updated ‘trade’ brochure full ing. It therefore comes as no surprise that Belgian brew- of information for tour organisers. We plan to provide fur- ers regularly sweep the board at major international beer ther information in the form of more in-depth texts on competitions. certain subjects. 3 4 In this brochure you will find information on the following subjects: 6 A brief history of Belgian beer ............................. 6 Presentations of Belgian Beers............................. 8 What makes Belgian beers so unique? ................12 Beer and Flanders as a destination ....................14 List of breweries in Flanders and Brussels offering guided tours for groups .......................18 8 12 List of beer museums in Flanders and Brussels offering guided tours .......................................... 36 Pubs ..................................................................... 43 Restaurants .........................................................47 Guided tours ........................................................51 List of the main beer events in Flanders and Brussels ......................................... 58 Facts & Figures .................................................... 62 18 We hope that this brochure helps you in putting together your tours. Anything missing? Any comments? 36 43 Contact your Trade Manager, contact details on back cover. -
Portrait of the Swiss Beer Market ERDINGER Dunkel: Our Answer to Newnew Craft Beers CONTENT EDITORIAL
EXPORT NEWS www.erdinger.com Available from May 2017 – The World’s Most Popular Wheat Beer. 2016 Anniversary: 130 years of ERDINGER Weissbräu Focus: Portrait of the Swiss beer market ERDINGER Dunkel: Our answer to NewNew craft beers CONTENT EDITORIAL Editorial Page 3 Cover feature 130 years of ERDINGER Weissbräu Page 4 Our brewery Beer market in Switzerland Page 6 Interview with H. Blickenstorfer Page 8 News Page 10 New promotional material for the on-trade ERDINGER available on ferry Celebration in the German Embassy in Madrid European Hospitality Awards London ERDINGER Training Center for Beer Serving Page 11 Our answer to craft beers: ERDINGER Dunkel Page 12 ERDINGER partners RDINGER celebrates Thanks to our long-serving sales partners Page 14 E Further Partner Highlights Page 15 130 years of wheat beer culture Sport Ironman Hawaii 2016 Page 16 Quality, continuity and reliability, as well as the responsibility these are the unshakeable cornerstones on which the Events with ERDINGER Alkoholfrei Page 18 of a private brewery for a region and its people, are the ERDINGER Weissbier brand stands. ERDINGER at the Ultra Triathlon in Brazil Page 20 factors which have characterized ERDINGER Weissbräu since its foundation in 1886. From its origins as a small Dear friends and customers, let us all raise a glass of Patty Peoples joins the Team Page 21 local brewery – with an output of around 6,500 hectoliters delicious and fantastically refreshing ERDINGER Weissbier Biathlon around the world Page 22 in 1950 – it has become a strong mid-size brewery whose and drink to a unique anniversary year. -
Beer - by the Handle LAGER, URBAN ROOTS SIDEWORK, SACRAMENTO (12 OZ
HANDCRAFTED COCKTAILS BAR ella classics THE REAL GIN AND TONIC REGULAR 12 5 SHORT 8 5 ELLA’S FLAGSHIP COCKTAIL - CREATED FROM SCRATCH WITH HOUSEMADE RAINFOREST QUININE TONIC, GIN, ORGANIC SUCANAT, SPARKLING WATER, AND FRESH CITRUS JUICES THE MARTINI VODKA, DRY VERMOUTH, CASTELVETRANO OLIVE 15 5 ELDERFLOWER GIMLET VODKA, ELDERFLOWER, LIME 12 5 RANDALL’S HARVEST MARGARITA BLUE AGAVE BLANCO TEQUILA, LIME, AGAVE, ORANGE BITTERS 11 5 USUAL SUSPECT IRISH WHISKEY, SCOTCH, AMARO, LEMON, BITTERS 12 5 THE ELLA OLD FASHIONED BOURBON, DEMERARA, BITTERS, CITRUS 19 5 FEATURING ELLA’S OWN SINGLE BARREL SELECTION OF STRAIGHT KENTUCKY BOURBON THE ELLA MANHATTAN BOURBON, SWEET VERMOUTH, BITTERS, CHERRY 19 5 FEATURING ELLA’S OWN SINGLE BARREL SELECTION OF STRAIGHT KENTUCKY BOURBON seasonal libations ZUZU’S PETALS VODKA, CRANBERRY, WINTER SPICES 9 5 SILK ROAD AGED EGGNOG GIN, COGNAC, CARDAMOM, POMEGRANATE, CREAM 14 5 RYED OR DIE DOUBLE RYE, COLD BREW LIQUEUR, FERNET, SUCANAT, PEYCHAUDS BITTERS 13 5 THE BLUSHING GINGER SCOTCH, LEMON, GINGER, HUCKLEBERRY COMPOTE, ORANGE BITTERS 12 5 ELLA JACK ROSE BOURBON, APPLE LIQUEUR, LIME, POMEGRANATE SYRUP, BITTERS 11 5 BLOOD ORANGE MULE VODKA, BLOOD ORANGE, LEMON GINGER, ALLSPICE 12 5 BARREL AGED BIJOU GIN, ROUGE VERMOUTH, GREEN CHARTREUSE, CAMPARI 15 5 SMOKE AND MIRRORS BLUE AGAVE BLANCO TEQUILA, MEZCAL, GRAPEFRUIT, YELLOW CHARTREUSE, LEMON 14 5 DIRTY LINEN BOURBON, ELDERFLOWER, LEMON, SPARKLING WATER, CUCUMBER 13 5 BLOOD AND SAND SCOTCH, ORANGE, VERMOUTH, CHERRY HEERING 12 5 JAMAICAN HOLIDAY RUM, BANANA LIQUEUR, GUANABANA, -
Food and Drinks
Food – and – Drinks SERVED TO YOU WITH LOVE BY Welcome ! We are delighted to indulge you with our regional and genuine cuisine. Going back to the roots, we appreciate local specialties and traditions which we transform into new culinary delights. Here at Aescher, we combine excellent products by local producers with the culinary heritage from the Alps. The Aescher and Wildkirchli with its caves are a rich source of fascinating stories that we love to share with you. aescher.ch – Breakfast – Appenzeller cheese 16 with homemade mustard until 11 am Cold Platter p.P. 18 Aescher Breakfast 25 for 1 person or to share - Appenzeller cheese and airdried Appenzeller cheese, air-dried meat meat produced in Appenzell, from Appenzell, cold-smoked cold-smoked sausage tartar, great sausage tartar and goat’s cheese dark bread, butter, jam, cave start into from Appenzell, dark bread and yoghurt, homemade fruit bread the day! homemade fruit bread and cheese tart, 1 hot drink and 1 soft drink (3 dl) Cave yoghurt 8 – Mains – with granola and fruit compote 11 am – 21 pm Homemade cheese tart 12 Chicken leg quarter 24 with Appenzeller cheese, with potato salad and leek and onions mixed lettuce Aescher sausage 21 with potato salad and homemade – Small Bites – mustard 11 am – 21 pm soul Aescher-Becki Aescher 26 classic! small creamy barley soup warmer 9 Beef ragout with root add stripes of air-dried meat +3 vegetables and potatoes add parboiled sausage +6 Swiss sausage & cheese salad 16 / 21 Salad 12 small / big Mixed lettuce tossed with pears and roasted seeds -
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% -
Switzerland Tax Alert
International Tax Switzerland Tax Alert 15 April 2014 Cantons announce lower headline tax rates in anticipation of Corporate Tax Reform III Contacts Switzerland is considering a comprehensive corporate tax reform, referred to Jacqueline Hess as the “Corporate Tax Reform III,” that could result in the phasing out of [email protected] certain tax regimes, such as the holding, mixed and domiciliary company regimes between 2018 and 2020. The regimes would be replaced with a Jacques Kistler variety of other measures. [email protected] Ferdinando Mercuri The overriding objective of the contemplated reform is to secure and [email protected] strengthen the tax competitiveness and attractiveness of Switzerland as an international location for corporations. To achieve this objective, the steering Rene Zulauf committee in charge of the reform considers it an imperative that the tax [email protected] system offer competitive tax rates that are accepted internationally. Daniel Stutzmann-Hausmann [email protected] The changes recommended by the steering committee are, in part, a response to concerns raised by the European Commission that some of Switzerland’s tax rules constitute unfair tax competition and are in violation of the 1972 Switzerland-EU Free Trade Agreement. The steering committee has recommended several measures to replace the holding, mixed and domiciliary company regimes that would accomplish the dual goals of tax competitiveness and international acceptance. These measures include: • A “license box” for income arising from the exploitation and use of intellectual property; • A notional interest deduction on equity; and • A general reduction of the headline corporate tax rate (effective combined federal/cantonal/communal rate).