Swiss Tax Law and Legal Definition
Swiss tax means “the federal, cantonal, and communal taxes on income-that is, on total income, earned income, income from property, industrial and commercial profits, etc.-and any other income or profits tax of a substantially similar character imposed by Switzerland after May 24, 1951.” [26 CFR 509.104; Title 26-Internal Revenue; Chapter I-Internal Revenue Service, Department Of The Treasury; Subchapter G-Regulations Under Tax Conventions; Part 509-Switzerland; Subpart-General Income Tax]
