For the first time, the tax utilization index distinguishes between natural persons and legal entities.
So far, only one overall indicator has been published. On average in Switzerland, direct taxes levied by the cantons and municipalities account for almost one-fifth of the income of natural persons and one-tenth of the profits of legal entities. Tax utilization in the reference year 2024 (average of the 2018-2020 period) has increased slightly compared to 2023.
The press release is available here.
