The Federal Tax Administration (FTA) is the federal office responsible for federal revenue collection and the application of federal tax laws in the cantons.
It is subordinated to the
Federal Department of Finance
The Federal Department of Finance (FDF, , , , ) is one of the seven Ministry (government department), departments of the Swiss federal government. The department is headquartered in Bern and headed by a member of the Federal Council (Switzerlan ...
.
Tasks
The FTA collects various taxes and duties in Switzerland. These include:
* the
value added tax
A value-added tax (VAT or goods and services tax (GST), general consumption tax (GCT)) is a consumption tax that is levied on the value added at each stage of a product's production and distribution. VAT is similar to, and is often compared wi ...
(VAT)
* the
federal direct tax (FDT)
* the
withholding tax
Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the ...
* the
stamp duty
Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions). Historically, a ...
* the
military service substitute tax
Subdivisions of the FTA also take care of the application and enforcement of tax law, provide information on tax issues, further develop the tax system and help resolve international tax issues (e.g.,
double taxation agreements).
Notes
References
External links
*
Federal offices of Switzerland
{{Switzerland-gov-stub