Everyone who lives, works or shops in Switzerland can be liable to pay tax. Tax is a public duty. It is the state’s main source of revenue and allows it fulfil its obligations.

There is a range of different taxes in Switzerland. Direct taxes are some of the most important for the state. They include income tax, property tax, corporate income tax and capital gains tax.

Then there are indirect taxes, which include value added tax, taxes on tobacco, the dog licence fee, cantonal vehicle tax, lottery tax and many others. The taxes are deducted by the municipalities, cantons or the Federal government, depending on the type of tax.