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Stamp duties, regulated in federal law, are divided into issue, sales taxes and taxes on insurance premiums. In 2018, Switzerland expected revenue from these taxes of 2.36 billion francs, approximately 3.3% of the federal budget.

Taxes on severance payments depend on whether they are of a providential or replacement income nature, with different taxation methods. The employer must clearly break down the composition of the severance payment and have it confirmed.

Severance payments that serve as replacement income are taxed and often serve as compensation for lost wages or as damages for pain and suffering. They do not include a provision gap and remain unaffected by additional pension payments.

Severance payments with a pension character are discussed to close financial gaps in old age, disability, or death. These lump sum payments are tax-relevant if certain criteria such as age and cessation of employment are met.

Factual employer status can trigger a withholding tax liability in Switzerland. The tax liability applies from the first day of work and is based on the gross salary.

Transfers within corporate groups can lead to de facto employer status if the receiving company assumes significant employer responsibilities. Important criteria are authority to issue instructions, assumption of risk, and integration of the employee.

In Switzerland, the exemption method with progression proviso avoids intercantonal double taxation by having each canton tax only the tax base that belongs to it. The main tax domicile is determined by the place of residence or statutory seat, and secondary tax domiciles at locations of real estate, place of business, and operational site.

In Switzerland, intercantonal double taxation is prohibited to spare taxpayers from double tax burdens. The regulation is mainly guided by case law and supported by the Tax Harmonization Act.

Voluntary contributions to the pension fund strengthen retirement provision and offer tax benefits, but should be reviewed for risks such as premature death and fund stability.