Roadshow Readiness Zurich

Zurich has a progressive income tax system consisting of federal, cantonal, and

municipal taxes. Federal income tax tops out at 11.5%, while combined cantonal

and municipal taxes in the City of Zurich can reach up to 31.8% for high earners.

• True

• False

Social security contributions total ----- of gross salary, split equally between

employer and employee.

• 12.6%

• 18.6%

• 10.6%

• 15.6%

Sales tax (VAT) in Switzerland is 8.1% on most goods and services.

LTV for non-residents is more conservative often capped at 50-65% (Vs up to

80% for Swiss residents)

• True

• False

The average gross rental yield in the Canton of Zurich stands at approximately

--

• 2.59%.

• 3.59%.

• 4.59%.

• 5.59%.

Real estate in Zurich is governed by federal laws like Lex Koller, cantonal zoning

rules, and municipal building regulations.

• True

• False

An investor visa with an annual lump sum tax payment between CHF 150,000

and ---, depending on the canton.

• CHF 3 million

• CHF 1 million

• CHF 3.5 million

• CHF 1.5 million

Zurich levies annual wealth tax on property and taxes homeowners on imputed

rent typically --- of market rental value.

• 60–70%

• 80–90%

• 40–50%

• 60–80%

Profits from property sales in Zurich are taxed at progressive rates, decreasing

with longer ownership and lower rates apply if held for over --- years

• 20

• 30

• 44

• 35