Header Image

Lump-sum or forfait taxation: a reform driven by pragmatism

October 2011

The lump-sum taxation regime has recently been the subject of controversial debate. For some the regime appears to contradict the requirement of equal treatment whereas for others it is of great economic importance. In an effort to preserve this regime, the Federal Council presented a draft bill in July 2011 aimed at amending the federal legislation so as to facilitate understanding by the public and harmonize the legal requirements among the various Cantons.

PDF German
PDF French
PDF English

Back to overview

Subscribe to our newsletter

To subscribe to our newsletter, please send an e-mail to newsletter@swlegal.ch with an indication which language (English, German or French) you prefer.