Online stock trading switzerland
Anyone who owns securities must declare them in their tax return. Anyone who issues or trades in securities must pay stamp duty. Swiss and foreign securities are liable to wealth tax, while the income they produce is also taxable. Gains in the value of shares and bonds are tax free as long as they are privately owned and as long as the investor is not classified online stock trading switzerland a professional investor.
Interest paid on savings accounts and bonds, as well as dividend payments, subscription rights related to increases in corporate capital and bonus shares are liable to income tax.
Securities and the income by way of interest must be listed in the relevant section of your tax return. Income produced from the interest of securities is subject to withholding tax.
Stamp duty is charged when securities such as shares or bonds are issued or traded. It is also charged online stock trading switzerland insurance premiums. The duty is collected by the Confederation. A distinction is made between the following forms of stamp duty:. Search Tax on securities and insurance premiums Anyone who owns securities must declare them in their tax return. Social media links Twitter external Link, new window Facebook external Link, new window Taxing the ownership of securities Swiss and foreign securities are liable to wealth tax, while the income they produce is also taxable.
Please enter your municipality. A distinction is made between the following forms of stamp duty: The stamp duty on new issues is levied on Swiss equity securities. The duty covers the issue — whether for a consideration or free of charge — and any increase in the nominal value of online stock trading switzerland securities shares, capital contributions, etc.
Swiss companies are liable to pay a levy on the equity securities. When a company online stock trading switzerland set up, or in the event of an increase in capital, an allowance of CHF 1 million is currently granted for equity securities that are issued.
The first issue or an increase in equity securities in connection with mergers, demergers or conversions of corporations or cooperatives, as well as the transfer of the registered office of a foreign company to Switzerland are all exempt from stamp duty. The duty on sales amounts online stock trading switzerland 1. The Stamp Duties Act contains no provision as to who is to bear the duty due. This duty is payable on third party liability, fire, comprehensive vehicle insurance and online stock trading switzerland contents insurance.
Life insurance policies with regular premiums, along with health, accident, invalidity and unemployment insurance premiums are exempt from tax.