A Swiss tax advisory firm's published overview of the constitutional basis and cantonal variation of Switzerland's church tax.
Facts
Assessment
Reliability Tier2
Reliability tier 2: a tax advisory firm's published overview of church tax rules, an informed professional summary rather than a government or peer reviewed academic source. NotesAn international tax and audit firm's Switzerland office publishing an overview of church tax: Article 3 of the federal Constitution lets the 26 cantons levy it on members of churches they recognize under public law, ordinarily the Roman Catholic, Evangelical Reformed, Christian Catholic and Jewish communities, with rates and whether businesses owe it varying by canton, from CHF 332 in Valais to CHF 2,213 in St Gallen for comparable income and assets. A professional services overview rather than a government legal text, noted as such. Consulted directly.
Citation
PublisherRSM Switzerland
URLhttps://www.rsm.global/switzerland/en/news/church-tax-switzerland
Source TypeInstitutional
Claims Backed By This Source (8 claims)
This source backs 8 claims across the atlas. As facts: 7 well-attested. Plus 1 entities citing it as a general reference with no single fact or relationship attached.
Disposition By Topic
- Sources, 6 claims: 6 well-attested.
- Countries, 2 claims: 1 well-attested, 1 general references.
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