Direct Taxes On Natural Persons
All persons resident in Switzerland are liable for the taxation of their worldwide income and assets, except on the income and wealth from foreign business or real estate, or where tax treaties limit double taxation. For tax purposes, residence may also arise if a person stays in Switzerland for 30 days, or for 90 days if he or she does not work. Moreover, non-residents are also taxed on certain Swiss assets or on the income from certain Swiss sources, such as from real estate, permanent business establishments or pensions. The income and assets of spouses are pooled and taxed jointly, but at a lower rate to offset the effects of tax progression.
Read more about this topic: Taxation In Switzerland
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