DT18102 - Double Taxation Relief Manual: Guidance by country: Switzerland: Credit
Admissible for credit under the agreement
Federal and cantonal taxes on income (impôts fédéraux et cantonaux sur le revenu/Bundeseinkommenssteuern und Kantonseinkommenssteuern/imposte federali e cantonali sul reddito), including the;
Anticipatory tax (impôt anticipé/Verrechnungssteuer/imposta preventive),
Direct federal tax (impôt fédéral direct/direkte Bundessteuer/imposta federale diretta),
Communal tax on income (impôt communal sur le revenu/Gemeindesteuer/imposta communale sul reddito).
- Admissible for unilateral relief
Zurich church tax (Kirchensteuer) where charged on a company.
Inadmissible
Federal, cantonal and communal wealth tax (impôt sur la fortune/Vermögenssteuer/imposta sulla sostenza).
Geneva business tax (taxe professionelle).
Geneva complementary property tax (impôt immobilier complémentaire).
Geneva church tax (contribution ecclésiastique).
