Switzerland - Lump-Sum Taxation – Quo Vadis?
- R. Suter
- European Taxation, 2013 (Volume 53), No 11
- 9 October 2013
The author examines the basic features of lump-sum taxation, including the conditions for qualifying for expenditure-based taxation. Further, the latest developments in connection with lump-sum taxation in Switzerland are presented, including initiatives to either abolish such regimes or tighten the conditions for applying this form of taxation.