DT18103 - Double Taxation Relief Manual: Guidance by country: Switzerland: Admissible taxes
Admissible taxes
- Federal and cantonal taxes on income (imp么ts f茅d茅raux et cantonaux sur le revenu/Bundeseinkommenssteuern und Kantonseinkommenssteuern/imposte federali e cantonali sul reddito), including the;
- Anticipatory tax (imp么t anticip茅/Verrechnungssteuer/imposta preventive),
- Direct federal tax (imp么t f茅d茅ral direct/direkte Bundessteuer/imposta federale diretta),
- Communal tax on income (imp么t communal sur le revenu/Gemeindesteuer/imposta communale sul reddito).
- Admissible for unilateral relief
- Zurich church tax (Kirchensteuer) where charged on a company.
Inadmissible
- Federal, cantonal and communal wealth tax (imp么t sur la fortune/Verm枚genssteuer/imposta sulla sostenza).
- Geneva business tax (taxe professionelle).
- Geneva complementary property tax (imp么t immobilier compl茅mentaire).
- Geneva church tax (contribution eccl茅siastique).