SW1ÌýÌýÌýÌý Overview of the tax regime in Switzerland
SW1.1ÌýÌýÌýÌý The tax regime in Switzerland
The tax year in Switzerland corresponds to the calendar year.
Switzerland is not part of the EU or EEA but it is part of the single market. It has many agreements with the several countries for trade, avoidance of double taxation and exchange of information (see International tax cooperation below).
Switzerland has 26 cantons that make up the Confederation. 23 of them are sovereign cantons, three are sovereign semi-cantons, and their sovereignty is not limited by the federal Constitution.
Taxes are governed by federal law and 26 different cantonal tax laws. The cantons are divided into 2,136 municipalities whose powers are determined
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