Other Cantonal Taxes
In addition to the taxes mentioned above, the cantons are free to introduce others. Several cantons levy an inheritance tax (Erbschaftssteuer / Imposta di successione) and a gift tax (Schenkungssteuer / Imposta di donazione), although there is a trend towards abolishing those. Moreover, the cantons are required by federal law to levy a tax on the profit from the sale of real estate (Grundstückgewinnsteuer / impôt sur les gains immobiliers / Imposta sugli utili immobiliari). Most also levy a tax on the value of the property sold (Handänderungssteuer / impôt sur les mutations / Tassa di mutazione) so as to discourage speculation in real estate. Taxes are also frequently levied on the ownership of dogs and motor vehicles, on lotteries, on the sale of tickets to public entertainments, or on overnight stays in certain tourist destinations.
Read more about this topic: Taxation In Switzerland
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—Ralph Waldo Emerson (1803–1882)