English, PDF, 596kb
This note describes the taxation of energy use in Switzerland. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
English, PDF, 395kb
The tax-to-GDP ratio in Switzerland increased by 0.1 percentage points, from 27.7% in 2015 to 27.8% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
Dans la continuité des efforts permanents réalisés pour améliorer le cadre fiscal international, l’OCDE a diffusé un premier bilan spécifique par pays portant sur les actions individuelles entreprises en vue d’améliorer les mécanismes de règlement des différends.
English, PDF, 418kb
Switzerland had the 32nd lowest tax wedge among the 35 OECD member countries in 2016. The country had the 31st lowest position in 2015. The average single worker in Switzerland faced a tax wedge of 21.8% in 2016 compared with the OECD average of 36.0%.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
This ratification marks the latest move in Switzerland’s significant efforts of recent years to implement the international standards on tax transparency.
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Switzerland. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.