Residence Determination: The kantonale Steuerausscheidung is based on an individual's residence. If you have your residence in a specific canton, you are subject to taxation in that canton on your worldwide income and assets. Non-resident individuals are generally taxed only on their Swiss-source income and assets.
Tax Rates: Each canton has its own tax rates, which can vary significantly. The tax rates are set by the cantonal and communal (municipal) authorities and may be progressive, meaning that higher income levels are subject to higher tax rates.
Taxable Income: The determination of taxable income follows the guidelines set by federal tax laws but may include cantonal variations. Generally, taxable income includes employment income, self-employment income, investment income, and other sources of income. Deductions, allowances, and exemptions can vary between cantons, affecting the final taxable income.
