½Û×ÓÊÓÆµ

Commentary

SW1.3.2 Capital gains tax

Switzerland

Taxable capital gains are included in taxable income.

The taxation or non-taxation of capital gains depends on the nature of the asset (movable or immovable) and its qualification as a private or business asset.

Capital gains realised onTax

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 13:18