Double taxation

Double taxation may be juridical, where the same taxpayer is taxed twice on the same object, or economic, where different taxpayers are taxed on the same income stream. In Switzerland it arises both internally, between cantons or communes, and internationally, between states. Relief may come from allocation rules, exemptions, credits, deductions or double-taxation treaties. For businesses and individuals, residence, permanent establishment, source of income and asset location are central connecting factors. Treaty relief often requires documentation and timely procedural steps.