4.1ÌýÌýÌýÌý Valuation rules for benefits generally
In Switzerland, fringe benefits are regulated by the Federal Direct Tax Act (LIFD) and the Act on the Harmonization of Cantonal and Municipal Direct Taxes (LHID). These laws govern the taxation of benefits provided
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:34