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Switzerland legal history

Changes are dated by their legal effective date. Each category and resident group has a separate timeline.

← All changes

Only listed events are shown; completeness has not been established.

No dated legal events recorded yet for Switzerland.

Coverage by tax category

  • Personal income tax: Unknown
  • Social contributions / payroll: Unknown
  • Self-employment: Unknown
  • Capital gains: Unknown
  • Dividends and interest: Unknown
  • Crypto: Unknown
  • Rental income: Unknown
  • Wealth tax: Unknown
  • Property tax: Unknown
  • Inheritance, gift and estate: Unknown
  • Corporate and business tax: Unknown
  • Consumption / VAT: Unknown
  • Exit and transfer tax: Unknown
  • Other taxes: Unknown

Computed tax on fixed baskets

Loading computed figures…

Nominal rates and thresholds

No dated nominal trend is established yet.

Data updates we recorded

These dates show when Sovereign recorded a figure, not when a law took effect.

  • 2026-11-10: Cost-of-living index (New York = 100): 120 → 128.17. Legal effective date not verified
  • 2026-11-09: Residence route added: C Permit (Permanent Settlement). Legal effective date not verified
  • 2026-11-09: Residence route added: B Permit (Non-EU/EFTA Retirement). Legal effective date not verified
  • 2026-11-09: B Permit (Non-EU/EFTA Employment): processing time (up to): not stated → 2 months. Legal effective date not verified
  • 2026-11-09: Residence route no longer listed: Lump-Sum Taxation (Forfait Fiscal). Legal effective date not verified
  • 2026-11-09: Residence route no longer listed: Entrepreneur/Investor Permit. Legal effective date not verified
  • 2026-11-09: Residence route added: B Permit with Lump-Sum Taxation. Legal effective date not verified
  • 2026-11-09: Residence route added: B Permit (Non-EU/EFTA Self-Employment). Legal effective date not verified
  • 2026-11-09: Residence route added: B Permit (Non-EU/EFTA Employment). Legal effective date not verified
  • 2026-11-09: Residence route no longer listed: B Permit (Non-EU, quota-limited). Legal effective date not verified
  • 2026-11-09: Now covered: citizenship data for Switzerland. Legal effective date not verified
  • 2026-11-05: Valuation date: Requires the applicable cantonal rule → 31 December. Legal effective date not verified
  • 2026-11-05: Wealth tax top rate: Depends on canton and municipality → 0.12% (Nidwalden) to 0.86% (Geneva), canton and capital combined. Legal effective date not verified
  • 2026-11-05: Wealth tax threshold: Requires a cantonal assessment → CHF 0 (Fribourg) to CHF 204,000 (Zug) for a single person. Legal effective date not verified
  • 2026-11-05: Main home: Requires the applicable cantonal valuation and relief → No general relief in this model. Legal effective date not verified
  • 2026-11-05: Debts deducted: Subject to cantonal assessment → Deductible. Legal effective date not verified
  • 2026-11-05: Zurich: top tax rate on wages: not computed → 42.54%. Legal effective date not verified
  • 2026-11-05: Zurich: top rate on rental income: not computed → 39.32%. Legal effective date not verified
  • 2026-11-05: Zurich: top rate on interest: not computed → 39.32%. Legal effective date not verified
  • 2026-11-05: Zurich: top rate on dividends: not computed → 39.32%. Legal effective date not verified
  • 2026-11-05: Zug: top tax rate on wages: not computed → 26.04%. Legal effective date not verified
  • 2026-11-05: Zug: top rate on rental income: not computed → 21.9%. Legal effective date not verified
  • 2026-11-05: Zug: top rate on interest: not computed → 21.9%. Legal effective date not verified
  • 2026-11-05: Zug: top rate on dividends: not computed → 21.9%. Legal effective date not verified
  • 2026-11-05: Vaud: top tax rate on wages: not computed → 44.6%. Legal effective date not verified
  • 2026-11-05: Vaud: top rate on rental income: not computed → 41.5%. Legal effective date not verified
  • 2026-11-05: Vaud: top rate on interest: not computed → 41.5%. Legal effective date not verified
  • 2026-11-05: Vaud: top rate on dividends: not computed → 41.5%. Legal effective date not verified
  • 2026-11-05: Geneva: top tax rate on wages: not computed → 46.24%. Legal effective date not verified
  • 2026-11-05: Geneva: top rate on rental income: not computed → 43.23%. Legal effective date not verified
  • 2026-11-05: Geneva: top rate on interest: not computed → 43.23%. Legal effective date not verified
  • 2026-11-05: Geneva: top rate on dividends: not computed → 43.23%. Legal effective date not verified
  • 2026-11-05: Basel-Stadt: top tax rate on wages: not computed → 42.94%. Legal effective date not verified
  • 2026-11-05: Basel-Stadt: top rate on rental income: not computed → 39.75%. Legal effective date not verified
  • 2026-11-05: Basel-Stadt: top rate on interest: not computed → 39.75%. Legal effective date not verified
  • 2026-11-05: Basel-Stadt: top rate on dividends: not computed → 39.75%. Legal effective date not verified
  • 2026-11-05: Regional rates (21 regions) added: Aargau, Appenzell Ausserrhoden, Appenzell Innerrhoden, Basel-Landschaft, Bern, Fribourg and 15 more. Legal effective date not verified
  • 2026-11-05: Top tax rate on wages: not computed → 16.19%. Legal effective date not verified