Ernst & Young Monthly News May 2008
Publications
(PDF, French, 231 kB)
The information in this brochure gives a general overview of taxation at federal level and in the canton of Vaud. It is aimed at
readers with a sound knowledge of Swiss tax law and of the relevant legislation in Vaud and is intended as a source of reference
material. This brochure does not claim to be exhaustive and cannot in any way substitute for the advice of a taxation expert. It
discusses general law rather than exceptions to it or optimal tax planning.
(PDF, French, 391 kB)
The information in this brochure gives a general overview of taxation at federal level and in the canton of Geneva. It is aimed
at readers with a sound knowledge of Swiss tax law and of the relevant legislation in Geneva and is intended as a source of
reference material. This brochure does not claim to be exhaustive and cannot in any way substitute for the advice of a taxation
expert. It discusses general law rather than exceptions to it or optimal tax planning.
(PDF, English, 327 kB)
Individual taxation in Switzerland / Social security system / Other issues / Swiss employment law (Summary) / Other useful information about Switzerland
(PDF, English, 330 kB)
In Switzerland, corporate income and capital taxes are levied at three levels: federal, cantonal and communal. Federal corporate income tax is
levied on net worldwide income generated by Swiss resident companies, with the exception of income attributable to foreign enterprises, permanent
establishments or real estate. Cantonal and communal corporate income taxes are levied, as a general rule, upon the same base as the federal
income tax. Tax rates will depend on the canton and the commune in which the company is located.
(PDF, French, 327 kB)
The information contained in this article gives a general overview of stamp duties on securities issues, on dealing in securities,
and on insurance premiums. It is aimed at readers with a sound knowledge of Swiss tax law and is intended as a source of reference
material. This article does not claim to be exhaustive and cannot in any way substitute for the advice of a taxation expert.
(PDF, English, 917 kB)
The report takes a detailed look at infrastructure in France, Germany, Greece, Italy, the Netherlands and Spain and gain insight into infractructure
opportunities for private investors.
(HTML, German)
How to spot trends in finance and accounting early on. Better to act rather than react; the 2008 Annual tells you all about the
important issues by means of first-hand reports, case studies and practicable solutions.