Stamp duty specialist information
Are you looking for technical information on stamp duty? Here you will find all the specialist information at a glance.
As English is not one of Switzerland's official languages, only the most important information is translated into English. Please refer to the German, French or Italian original version.
Circular on stamp duties
The circulars published on this page are intended for cantonal tax authorities, trustees and interested natural and legal persons who are taxpayers. They provide explanatory clarifications on specific topics relating to direct federal tax.
Circular letter on stamp duties
The circulars listed here are intended for cantonal tax authorities, trustees and interested taxpayers. The explanations are of a formal nature.
Leaflets and notices concerning stamp duty
The information sheets and notices are intended for securities dealers and trustees as well as banks.
Issue duty on share capital
The emissions levy is levied on domestic shareholdings.
Sales tax
The turnover tax is levied on the purchases and sales of domestic and foreign securities carried out by domestic securities dealers.
Tax on insurance premiums
This levy applies primarily to premium payments for liability, fire, comprehensive and household insurance.
Cryptocurrencies – Taxation
This working paper provides information on the various cryptocurrencies and their taxation at federal level. Cryptocurrencies are subject to direct federal tax, withholding tax and stamp duty at federal level.
International organisations (IO), permanent missions (PM), and their staff members
This page tells international organisations (IO), permanent missions (PM), and their staff members how and under what conditions they can apply for a refund of withholding tax and reimbursement of stamp duty.
Contact
If you have any questions, please contact us using the contact form.
Specific enquiries (German)
Federal Tax Administration FTA
Main Division DAS
Eigerstrasse 65
3003 Berne