{"id":31094,"date":"2023-02-07T10:06:17","date_gmt":"2023-02-07T09:06:17","guid":{"rendered":"https:\/\/tax-services.ch\/?p=31094"},"modified":"2023-09-10T22:21:43","modified_gmt":"2023-09-10T20:21:43","slug":"droit-de-timbre-suisse","status":"publish","type":"post","link":"https:\/\/www.tax-services.ch\/en\/stamp-duty-switzerland\/","title":{"rendered":"Swiss stamp duty"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"31094\" class=\"elementor elementor-31094\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-13c42ad elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"13c42ad\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71e30b9\" data-id=\"71e30b9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d333bbd elementor-widget elementor-widget-text-editor\" data-id=\"d333bbd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Federal stamp duties are taxes levied by the Swiss Confederation on certain specific legal transactions, in particular the creation (issue) and trading of securities, as well as on insurance premiums.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b15b6b elementor-widget elementor-widget-table-of-contents\" data-id=\"1b15b6b\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.21.0 - 30-04-2024 *\/\n.elementor-widget-table-of-contents .elementor-toc__header-title{color:var(--header-color)}.elementor-widget-table-of-contents.elementor-toc--collapsed .elementor-toc__toggle-button--collapse,.elementor-widget-table-of-contents:not(.elementor-toc--collapsed) .elementor-toc__toggle-button--expand{display:none}.elementor-widget-table-of-contents .elementor-widget-container{min-height:var(--box-min-height);border:var(--box-border-width,1px) solid var(--box-border-color,#9da5ae);border-radius:var(--box-border-radius,3px);background-color:var(--box-background-color);transition:min-height .4s;overflow:hidden}.elementor-toc__header{display:flex;align-items:center;justify-content:space-between;padding:var(--box-padding,20px);background-color:var(--header-background-color);border-bottom:var(--separator-width,1px) solid var(--box-border-color,#9da5ae)}.elementor-toc__header-title{font-size:18px;margin:0;color:var(--header-color);flex-grow:1}.elementor-toc__toggle-button{cursor:pointer;display:inline-flex}.elementor-toc__toggle-button i{color:var(--toggle-button-color)}.elementor-toc__toggle-button svg{height:1em;width:1em;fill:var(--toggle-button-color)}.elementor-toc__spinner-container{text-align:center}.elementor-toc__spinner{font-size:2em}.elementor-toc__spinner.e-font-icon-svg{height:1em;width:1em}.elementor-toc__body{padding:var(--box-padding,20px);max-height:var(--toc-body-max-height);overflow-y:auto}.elementor-toc__body::-webkit-scrollbar{width:7px}.elementor-toc__body::-webkit-scrollbar-thumb{background-color:#babfc5;border-radius:10px}.elementor-toc__list-wrapper{list-style:none;padding:0}.elementor-toc__list-item{margin-bottom:.5em}.elementor-toc__list-item.elementor-item-active{font-weight:700}.elementor-toc__list-item .elementor-toc__list-wrapper{margin-top:.5em;margin-inline-start:var(--nested-list-indent,1em)}.elementor-toc__list-item-text{transition-duration:var(--item-text-transition-duration)}.elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}.elementor-toc__list-item-text-wrapper{display:flex;align-items:center}.elementor-toc__list-item-text-wrapper:before,.elementor-toc__list-item-text-wrapper i{margin-inline-end:8px;color:var(--marker-color)}.elementor-toc__list-item-text-wrapper svg{margin-inline-end:8px;fill:var(--marker-color);height:var(--marker-size,.5em);width:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper i{font-size:var(--marker-size,.5em)}.elementor-toc__list-item-text-wrapper:before{font-size:var(--marker-size,1em)}.elementor-toc--content-ellipsis .elementor-toc__list-item-text{white-space:nowrap;overflow:hidden;text-overflow:ellipsis}.elementor-toc__list-items--collapsible>.elementor-toc__list-wrapper>.elementor-toc__list-item>.elementor-toc__list-wrapper{display:none}.elementor-toc__heading-anchor{position:absolute}.elementor-toc__body .elementor-toc__list-item-text{color:var(--item-text-color);-webkit-text-decoration:var(--item-text-decoration);text-decoration:var(--item-text-decoration);transition-duration:var(--item-text-transition-duration)}.elementor-toc__body .elementor-toc__list-item-text:hover{color:var(--item-text-hover-color);-webkit-text-decoration:var(--item-text-hover-decoration);text-decoration:var(--item-text-hover-decoration)}.elementor-toc__body .elementor-toc__list-item-text.elementor-item-active{color:var(--item-text-active-color);-webkit-text-decoration:var(--item-text-active-decoration);text-decoration:var(--item-text-active-decoration)}ol.elementor-toc__list-wrapper{counter-reset:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item{counter-increment:item}ol.elementor-toc__list-wrapper .elementor-toc__list-item-text-wrapper:before{content:counters(item,\".\") \". \"}<\/style>\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of contents\t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__1b15b6b\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc8f14 elementor-widget elementor-widget-heading\" data-id=\"2dc8f14\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">What types of stamp duty are charged in Switzerland?\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5932185 elementor-widget elementor-widget-text-editor\" data-id=\"5932185\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\"><strong>The <\/strong><b>issue stamp duty<\/b> relates to the creation and increases in capital of Swiss companies and cooperatives, calculated on the basis of the nominal value of the shares issued or increased.<\/p><p class=\" translation-block\"><strong>The <\/strong><b>trading stamp duty<\/b> applied to purchases and sales of Swiss and foreign securities by Swiss securities dealers. It is generally calculated according to the value of the securities bought or sold.<\/p><p class=\" translation-block\"><strong>The <\/strong><b>stamp duty on insurance premiums<\/b> applies to different types of insurance (third-party liability, fire, comprehensive and household). It is generally calculated on the basis of the amount of premiums paid. This tax is generally paid by policyholders.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68d1707 elementor-widget elementor-widget-heading\" data-id=\"68d1707\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Issue stamp duty\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2df1f0e elementor-widget elementor-widget-text-editor\" data-id=\"2df1f0e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Swiss stamp duty is one of three stamp duties. It is levied on the creation or increase, whether for a consideration or free of charge, of participation rights in various forms, in particular :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b92b7b5 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b92b7b5\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/www.tax-services.ch\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Shares in Swiss public limited companies and limited partnerships with shares<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Shares in Swiss limited liability companies (LLC)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Shares in Swiss cooperatives<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Profit-sharing certificates issued by Swiss companies or cooperatives (rights to share in net profits or liquidation results)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Participation certificates issued by Swiss companies, cooperatives or commercial enterprises governed by public law<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-373b8d9 elementor-widget elementor-widget-text-editor\" data-id=\"373b8d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>By participation rights we mean :<\/p><ul><li>Additional payments made by shareholders, cooperative members or members to the company or cooperative without any corresponding consideration and without increasing the share capital entered in the commercial register or the amount paid on the cooperative's shares.<\/li><li>Share transfer: the transfer of the majority of the shares or corporate units of a Swiss company or cooperative that is economically liquidated or whose assets have been made liquid. Art.5 LT al.2 let. B LT<\/li><\/ul><div>\u00a0<\/div><p class=\" translation-block\"><strong>The issue duty amounts to: <\/strong><b>1.0% <\/b><strong>on Swiss participation rights.<\/strong><\/p><p class=\" translation-block\">The creation of companies or an increase in capital using participation rights issued for valuable consideration benefits from a <b>franchise of 1 million francs<\/b>.<\/p><p>The tax liability lies with the issuing company.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff96116 elementor-widget elementor-widget-heading\" data-id=\"ff96116\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exceptions to stamp duty on issues\n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f10b3 elementor-widget elementor-widget-heading\" data-id=\"16f10b3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Shareholdings in companies<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-602532f elementor-widget elementor-widget-text-editor\" data-id=\"602532f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">Participation rights in public limited companies, partnerships limited by shares, limited liability companies or cooperative societies which carry on their activity, <strong>without any purpose <\/strong><strong>for profit<\/strong>, for the benefit of the poor and the sick, religious worship, education or other works of public utility, or which aim to provide low-cost housing or to guarantee, insofar as, according to the Articles of Association:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b65a70a elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b65a70a\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">dividends are limited to a maximum of 6% of the paid-up share capital<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">the payment of directors' fees is excluded<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">the balance of the assets, after repayment of the paid-up share capital, is allocated to similar purposes in the event of the company being dissolved<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd2a679 elementor-widget elementor-widget-text-editor\" data-id=\"cd2a679\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>But also participation rights issued for valuable consideration when a public limited company, a partnership limited by shares or a limited liability company is founded or its capital is increased, provided that the total amount paid in by shareholders does not exceed one million francs<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-153d17e elementor-widget elementor-widget-heading\" data-id=\"153d17e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Merger participation rights<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad9b490 elementor-widget elementor-widget-text-editor\" data-id=\"ad9b490\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">Shareholding rights created or increased pursuant to decisions to <strong>merge<\/strong> or merge economically equivalent to mergers, <strong>transformations<\/strong> and demergers of public limited companies, partnerships limited by shares, limited liability companies or cooperative societies.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d2f90b elementor-widget elementor-widget-heading\" data-id=\"2d2f90b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cooperative shareholdings<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf03b75 elementor-widget elementor-widget-text-editor\" data-id=\"bf03b75\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The creation of participation rights in cooperative societies or an increase in their nominal value, as long as the members' contributions, as defined in art. 5, do not exceed a total of one million Swiss francs.<\/p><p>Participation rights that are created or increased by means of a cooperative bank's participation capital or social participation capital, provided that the company or cooperative proves that it has paid the issue duty on this participation capital or social participation capital.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d556c03 elementor-widget elementor-widget-heading\" data-id=\"d556c03\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Shareholdings in transport companies<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-626cba1 elementor-widget elementor-widget-text-editor\" data-id=\"626cba1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Participation rights in transport companies, created or increased in favour of public authorities as a result of their investment contributions.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1758407 elementor-widget elementor-widget-heading\" data-id=\"1758407\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Shareholding rights increased by premiums<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77505a8 elementor-widget elementor-widget-text-editor\" data-id=\"77505a8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Participation rights created or increased by means of previous premiums and payments from shareholders or members, provided that the company can prove that it has paid the issue duty on these premiums and payments.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80abb4d elementor-widget elementor-widget-heading\" data-id=\"80abb4d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rights to units in collective investment schemes<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-257e568 elementor-widget elementor-widget-text-editor\" data-id=\"257e568\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">Also excluded is the creation of units in collective investments within the meaning of the <a href=\"https:\/\/www.finma.ch\/fr\/documentation\/bases-legales\/lois-et-ordonnances\/placement-collectifs-de-capitaux\/\" target=\"_blank\" rel=\"noopener\">LPCC<\/a>.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-783142d elementor-widget elementor-widget-heading\" data-id=\"783142d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Rights to investment shares for the takeover of a farm<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c76d2d0 elementor-widget elementor-widget-text-editor\" data-id=\"c76d2d0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Shareholdings created or increased in order to take over a business or part of a business of a public limited company, a partnership limited by shares, a limited liability company or a cooperative provided that, according to the balance sheet for the last financial year, half of the capital and legal reserves of this company or cooperative are no longer covered.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e9a82a elementor-widget elementor-widget-heading\" data-id=\"7e9a82a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">In the case of sanitation<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac82684 elementor-widget elementor-widget-text-editor\" data-id=\"ac82684\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\">The creation of participation rights or the increase in their nominal value, <strong>in the event of an open reorganisation<\/strong>, up to their amount prior to the reorganisation as well as additional payments by shareholders or members in the event of a silent reorganisation, provided that:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578c39c elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"578c39c\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">existing losses are eliminated, and that<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">benefits from shareholders or associates do not exceed CHF 10 million in total<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7889e83 elementor-widget elementor-widget-text-editor\" data-id=\"7889e83\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\" translation-block\"><strong>Caution:<\/strong> If the conditions for exemption are no longer met, the duty must be paid on the participation rights still in existence.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b1aabe elementor-widget elementor-widget-heading\" data-id=\"2b1aabe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Trading stamp duty<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41cf3b9 elementor-widget elementor-widget-text-editor\" data-id=\"41cf3b9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Swiss trading duty is the 2nd stamp duty levied by the Swiss Confederation. Its purpose is to tax the transfer for consideration of ownership of different securities if one of the contracting parties or intermediaries is considered to be a securities trader.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0ad12 elementor-widget elementor-widget-heading\" data-id=\"bb0ad12\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taxable items\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da376e0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"da376e0\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Bonds<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Shares, SA or S\u00e0rl<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Shares and participation certificates in cooperative societies<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Participation certificates and dividend-right certificates<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.finma.ch\/fr\/documentation\/bases-legales\/lois-et-ordonnances\/placement-collectifs-de-capitaux\/\" target=\"_blank\" rel=\"noopener\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Units in collective investment schemes within the meaning of the LPCC<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-265d581 elementor-widget elementor-widget-heading\" data-id=\"265d581\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Securities dealer<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b618dab elementor-widget elementor-widget-text-editor\" data-id=\"b618dab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The question of who is a securities dealer needs to be addressed to determine whether the institution in question must withhold and pay stamp duty on the transactions it carries out.<\/p><p>The following are considered to be securities dealers :<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afe2cea elementor-widget elementor-widget-text-editor\" data-id=\"afe2cea\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul><li>Banks<\/li><li>Natural or legal persons as well as permanent establishments and branches in Switzerland of foreign companies whose activity consists exclusively or essentially of :<ul><li>Trading in taxable documents on behalf of third parties<\/li><li>To act as an investment adviser or asset manager in the purchase and sale of taxable documents<\/li><\/ul><\/li><li>Companies, occupational pension schemes and restricted pension schemes whose assets comprise taxable items of more than CHF 10 million according to the latest balance sheet.<\/li><li>The Confederation, the cantons and the political communes, including their establishments, provided that their accounts show taxable items of more than CHF 10 million.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab29c5 elementor-widget elementor-widget-heading\" data-id=\"2ab29c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exceptions to trading stamp duty<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44916e9 elementor-widget elementor-widget-text-editor\" data-id=\"44916e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>There are, however, exceptions to the levying of negotiation stamp duty.<\/p><ul><li>l\u2019\u00e9mission d\u2019actions, de parts sociales de soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e et de soci\u00e9t\u00e9s coop\u00e9ratives, de bons de participation sociale de banques coop\u00e9rative, de bons de participation, de bons de jouissance et de parts de placements collectifs au sens de la LPCC85, d\u2019obligations et de papiers mon\u00e9taires suisses, y compris la prise ferme par une banque ou une soci\u00e9t\u00e9 de participation et la r\u00e9partition des titres \u00e0 l\u2019occasion de leur \u00e9mission ult\u00e9rieure;<\/li><li>the contribution of securities used to pay up shares, units in limited liability companies and cooperative societies, cooperative bank participation certificates, participation certificates and units in collective investment schemes within the meaning of the LPCC, whether these shares, units or certificates are Swiss or foreign<\/li><li>trading in subscription rights<\/li><li>delivery of securities for redemption<\/li><li>l\u2019\u00e9mission d\u2019obligations de d\u00e9biteurs domicili\u00e9s \u00e0 l\u2019\u00e9tranger libell\u00e9es en monnaie \u00e9trang\u00e8re (euro-obligations), ainsi que celle de droits de participation \u00e0 des soci\u00e9t\u00e9s \u00e9trang\u00e8res; seuls sont des euro-obligations les titres pour lesquels le versement d\u2019int\u00e9r\u00eats aussi bien que le remboursement du capital interviennent en monnaie \u00e9trang\u00e8re;<\/li><li>trading in Swiss and foreign money market paper<\/li><li>the purchase and sale of foreign bonds and the mediation of purchases and sales on behalf of the buyer or seller when it is a foreign contracting party<\/li><li>the transfer of taxable securities which, as part of a restructuring, in particular a merger, demerger or conversion, is carried out by the company being acquired, demerged or converted for the benefit of the acquiring or converted company<\/li><li>the acquisition or disposal of taxable documents in the event of restructuring within the meaning of art. 61 para. 3 and art. 64 para. 1bis of the Federal Act of 14 December 1990 on Direct Federal Taxation, as well as in the event of the transfer of holdings of at least 20% of the share capital or registered capital of other companies to a Swiss or foreign group company. Professional securities dealers within the meaning of Article 13(3)(a) and (b) no. 1 are exempt from the relevant part of the duties if they sell securities from their trading inventory or acquire securities in order to increase their trading inventory. Commercial stocks are stocks of securities made up of taxable documents resulting from the commercial activity of the professional trader, with the exception of holdings and stocks with the characteristics of an investment.<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec7264e elementor-widget elementor-widget-heading\" data-id=\"ec7264e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Stamp duty on insurance premiums \n<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-975d51c elementor-widget elementor-widget-text-editor\" data-id=\"975d51c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The right relates to the payment of insurance premiums:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-238e4fc elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"238e4fc\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">which form part of the Swiss portfolio of an insurer subject to supervision by the Confederation or a Swiss insurer with public law status<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">that a Swiss policyholder has concluded with a foreign insurer that is not subject to supervision by the Confederation.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e606b28 elementor-widget elementor-widget-heading\" data-id=\"e606b28\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exceptions to trading stamp duty<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4197913 elementor-widget elementor-widget-text-editor\" data-id=\"4197913\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Premium payments are not subject to duty:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f917a24 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"f917a24\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">life insurance not subject to surrender and life insurance subject to surrender where premiums are paid periodically; the Federal Council shall lay down the necessary delimitations in an ordinance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">life insurance, provided that the insurance is used for occupational pension provision within the meaning of the LPP114<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">life insurance taken out by a policyholder domiciled abroad<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">health and disability insurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">accident insurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">insurance of goods en route<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">insurance against damage to agricultural land and crops caused by the forces of nature<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">unemployment insurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">hail insurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">livestock insurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">reinsurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">hull insurance for aircraft and boats described in the ordinance, which are used mainly for the professional transport of persons and goods abroad<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewbox=\"0 0 289 289\"><defs><style>.cls-1{fill:none;}.cls-2{fill:#c3e5f8;}.cls-3{clip-path:url(#clip-path);}.cls-4{fill:#38b6ff;}<\/style><clippath id=\"clip-path\"><rect class=\"cls-1\" x=\"50.21\" y=\"70.23\" width=\"204.61\" height=\"156.54\"><\/rect><\/clippath><\/defs><g id=\"Calque_2\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path class=\"cls-2\" d=\"M13.55,0h261.9A13.55,13.55,0,0,1,289,13.55v261.9A13.54,13.54,0,0,1,275.45,289H13.55A13.55,13.55,0,0,1,0,275.45V13.55A13.54,13.54,0,0,1,13.55,0\"><\/path><g class=\"cls-3\"><path class=\"cls-4\" d=\"M115.32,193.53,66.84,145,50.39,161.49l64.93,64.95L254.83,86.9,238.38,70.45Z\"><\/path><\/g><\/g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">insurance against fire, theft, glass breakage, water damage, credit insurance, machinery and jewellery, if the taxpayer establishes that the insured item is abroad<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f01c1a elementor-section-height-min-height elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"3f01c1a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-84456db\" data-id=\"84456db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c639ba elementor-widget elementor-widget-heading\" data-id=\"6c639ba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ - Stamp duty<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-be4874a elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"be4874a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-dd225a1\" data-id=\"dd225a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0591f2c elementor-widget elementor-widget-toggle\" data-id=\"0591f2c\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 30-04-2024 *\/\n.elementor-toggle{text-align:start}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-left{float:left;text-align:left}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-closed{display:block}.elementor-toggle .elementor-tab-title .elementor-toggle-icon .elementor-toggle-icon-opened{display:none}.elementor-toggle .elementor-tab-title.elementor-active{border-bottom:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-closed{display:none}.elementor-toggle .elementor-tab-title.elementor-active .elementor-toggle-icon-opened{display:block}.elementor-toggle .elementor-tab-content{padding:15px;border-bottom:1px solid #d5d8dc;display:none}@media (max-width:767px){.elementor-toggle .elementor-tab-title{padding:12px}.elementor-toggle .elementor-tab-content{padding:12px 10px}}.e-con-inner>.elementor-widget-toggle,.e-con>.elementor-widget-toggle{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5841\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-5841\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Who collects federal stamp duty in Switzerland?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5841\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-5841\"><p>In Switzerland, federal stamp duty is levied by the Federal Tax Administration.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5842\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-5842\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the three types of stamp duty?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5842\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-5842\"><p>There are three types of stamp duty in Switzerland:<\/p><ul><li>Negotiation stamp duty.<\/li><li>Stamp duty on insurance premiums.<\/li><li>Stamp duty on equity capital.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5843\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-5843\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">On which transactions is stamp duty levied?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5843\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-5843\"><p>Trading stamp duty is levied on the purchase and sale of shares, bonds, structured products, investment funds, ETFs and other securities.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5844\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-5844\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Who collects negotiation stamp duty?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5844\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-5844\"><p>Stamp duty is collected by the bank or broker.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5845\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-5845\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">On which insurance premiums is stamp duty levied in Switzerland?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5845\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-5845\"><p>In Switzerland, stamp duty is levied on insurance premiums such as third-party liability insurance, motor insurance, travel insurance and pet insurance.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5846\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-5846\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What types of insurance premiums are exempt from stamp duty?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5846\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-5846\"><p>Premiums for health insurance, accident insurance, disability insurance, unemployment insurance, livestock insurance and most life insurance are not subject to stamp duty.s<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-5847\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-5847\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"a1e64e0c-4c41-4fca-8542-7a49c6092caa\" data-name=\"Layer 1\" width=\"16.9661\" height=\"16.9661\" viewbox=\"0 0 16.9661 16.9661\"><defs><style>.aed1427e-e5ff-4359-b373-334313c48315{fill:#1c2448;}<\/style><\/defs><path class=\"aed1427e-e5ff-4359-b373-334313c48315\" d=\"M8.8969,16.966V8.9071h8.0692V8.1012H8.8969V0H8.0693V8.1012H0v.8059H8.0693V16.966Z\" transform=\"translate(0 0.0001)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"ef88faed-b140-41a0-9417-c1651f3bd4fc\" data-name=\"Layer 1\" width=\"13.785\" height=\"1.0074\" viewbox=\"0 0 13.785 1.0074\"><defs><style>.e3c7dd86-9752-467e-8574-885a4e9461bb{fill:#1c2448;}<\/style><\/defs><path class=\"e3c7dd86-9752-467e-8574-885a4e9461bb\" d=\"M13.785,1.0338V.0265H0V1.0338Z\" transform=\"translate(0 -0.0265)\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">When does a Swiss company have to pay share capital duty?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-5847\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-5847\"><p class=\" translation-block\">When a Swiss company issues new shares, partnership shares, cooperative society shares, dividend-right certificates or participation certificates, it must pay an issue duty to the Confederation. However, this fee is payable only if the value of the newly issued securities exceeds CHF 1 million.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quelle entit\\u00e9 pr\\u00e9l\\u00e8ve les droits de timbre f\\u00e9d\\u00e9raux en Suisse?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>En Suisse, c&rsquo;est l\\u2019Administration F\\u00e9d\\u00e9rale des Contributions qui pr\\u00e9l\\u00e8ve les droits de timbre f\\u00e9d\\u00e9raux.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels sont les trois types de droits de timbre?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les trois types de droits de timbre en Suisse sont:<\\\/p><ul><li>Le droit de timbre de n\\u00e9gociation.<\\\/li><li>Le droit de timbre sur les primes d\\u2019assurance.<\\\/li><li>Le droit de timbre d\\u2019\\u00e9mission sur le capital propre.<\\\/li><\\\/ul>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Sur quelles transactions le droit de timbre de n\\u00e9gociation est-il pr\\u00e9lev\\u00e9?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Le droit de timbre de n\\u00e9gociation est pr\\u00e9lev\\u00e9 lors de l\\u2019achat et de la vente d\\u2019actions, d\\u2019obligations, de produits structur\\u00e9s, de fonds de placement, d\\u2019ETF et d\\u2019autres titres.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Qui per\\u00e7oit les droits de timbre de n\\u00e9gociation?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les droits de timbre sont per\\u00e7us par la banque ou le courtier.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Sur quelles primes d'assurance les droits de timbre sont-ils pr\\u00e9lev\\u00e9s en Suisse?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>En Suisse, les droits de timbre sont pr\\u00e9lev\\u00e9s sur les primes d&rsquo;assurances telles que les assurances responsabilit\\u00e9 civile, les assurances automobile, les assurances voyage et les assurances pour animaux.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quels types de primes d'assurance ne sont pas soumises au droit de timbre?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Les primes d\\u2019assurance maladie, d\\u2019assurance accident, d\\u2019assurance invalidit\\u00e9, d\\u2019assurance ch\\u00f4mage, d\\u2019assurance b\\u00e9tail et la plupart des assurances vie ne sont pas soumises au droit de timbre.<\\\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Quand est-ce qu'une soci\\u00e9t\\u00e9 suisse doit verser un droit d'\\u00e9mission sur le capital propre?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Lorsqu&rsquo;une soci\\u00e9t\\u00e9 suisse \\u00e9met de nouvelles actions, des parts sociales, des parts de soci\\u00e9t\\u00e9s coop\\u00e9ratives, des bons de jouissance ou des bons de participation, elle doit verser \\u00e0 la Conf\\u00e9d\\u00e9ration un droit d\\u2019\\u00e9mission. Cependant, ce droit est exigible uniquement si la valeur des titres nouvellement \\u00e9mis est sup\\u00e9rieure \\u00e0 <strong>1 million de francs.<\\\/strong><\\\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Les droits de timbre f\u00e9d\u00e9raux sont des imp\u00f4ts pr\u00e9lev\u00e9s par la Conf\u00e9d\u00e9ration Suisse sur certaines op\u00e9rations juridiques sp\u00e9cifiques, notamment la cr\u00e9ation (\u00e9mission) et le commerce de titres\u00a0(n\u00e9gociation), ainsi que sur les primes d&rsquo;assurances. Table des mati\u00e8res Quels sont les types de droit de timbres en Suisse\u00a0? Le droit de timbre d&rsquo;\u00e9mission a pour objet les [&hellip;]<\/p>","protected":false},"author":1,"featured_media":31102,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[38,54],"tags":[],"_links":{"self":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31094"}],"collection":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/comments?post=31094"}],"version-history":[{"count":37,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31094\/revisions"}],"predecessor-version":[{"id":32054,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/posts\/31094\/revisions\/32054"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media\/31102"}],"wp:attachment":[{"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/media?parent=31094"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/categories?post=31094"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax-services.ch\/en\/wp-json\/wp\/v2\/tags?post=31094"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}