Tax liability

Tax liability determines who must pay a tax, for which period and on what tax base. In Switzerland it depends on the relevant tax type and the connection to the Confederation, canton or municipality, such as residence, domicile, seat, property ownership, income source or economic activity. Liability may be unlimited, covering worldwide income or assets, or limited to Swiss-source elements. The amount is then calculated under the applicable tax law, considering deductions, exemptions, rates and procedural duties such as filing, withholding or advance payments.