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Anyone who owns securities must declare them in their tax return. Anyone who issues or trades in securities must pay stamp duty.
Swiss and foreign securities are liable to wealth tax, while the income they produce is also taxable.
Gains in the value of shares and bonds are tax free as long as they are privately owned and as long as the investor is not classified as a professional investor. Interest paid on savings accounts and bonds, as well as dividend payments, subscription rights related to increases in corporate capital and bonus shares are liable to income tax.
Securities and the income made from them must be listed in the relevant section of your tax return. Income in the form of interest on securities is subject to withholding tax.
Stamp duty is charged when securities such as shares or bonds are issued or traded. It is also charged on insurance premiums. The duty is collected by the Confederation.
A distinction is made between the following forms of stamp duty: