The Documentation and Tax Information team, in collaboration with the Cantonal Supervision Department, has drawn up a new article on "Taxation on self-employment" for the tax information dossier.

The article explains the taxation of income from self-employment and provides information in particular on legal forms of self-employment, delimitation of private and business assets, income from self-employment, business or professional expenses, private deposits and private withdrawals and tax burden.

The article "Taxation of self-employment" is available here. The complete dossier on tax information can be viewed here.