DBG/LIFD​

What is DBG/LIFD?

The DBG (Bundesgesetz über die direkte Bundessteuer) in German or LIFD (Loi fédérale sur l'impôt fédéral direct) in French is the Swiss Federal Law on Direct Federal Tax.

Key Features:

• Regulates direct federal taxes on income and profits
• Applies to individuals and legal entities
• Progressive tax rates for individuals
• Flat tax rate for corporations

Tax Rates:

Individual income tax: Progressive rates up to 11.5%

Corporate income tax: Flat rate of 8.5% at the federal level

Importance for Businesses:

Understanding DBG/LIFD is crucial for tax planning and compliance in Switzerland.