Handbook for Investors. Business location in Switzerland.

10.3.4 Cross-border commuters ...................................95
10.3.5 Lump-sum taxation ............................................95
10.3.6 Inheritance and gift tax .......................................96
10.4 Withholding tax ..................................................96
10.4.1 Domestic rates ...................................................96
10.4.2 Treaty rates .........................................................97
10.4.3 Bilateral agreements with the EU .......................97
10.5 Value added tax ..................................................97
10.5.1 Taxable persons .................................................97
10.5.2 Taxable supplies .................................................98
10.5.3 Taxable amount ..................................................98
10.5.4 Tax rates .............................................................98
10.5.5 Exemptions.........................................................98
10.5.6 Deduction of input taxes ....................................98
10.5.7 Exports ...............................................................99
10.5.8 International business activity ............................99
10.5.9. Non-resident enterprises ....................................99
10.6 Other taxes .........................................................99
10.6.1 Stamp taxes .......................................................99
10.6.2 Real estate taxes ..............................................100
10.7 Double taxation treaty network ........................100
10.8 Transfer pricing rules ........................................101
11 Infrastructure.
11.1 Transport ..........................................................102
11.1.1 Road network ...................................................102
11.1.2 Rail ...................................................................103
11.1.3 Air .....................................................................104
11.2 Energy ..............................................................106
11.3 Water ................................................................106
11.3.1 Drinking water ..................................................106
11.3.2 Waste water disposal and water pollution
control ..............................................................107
11.4 Communication ................................................107
11.5 Postal services .................................................108
11.6 Healthcare ........................................................108
11.6.1 Medical care .....................................................108
11.6.2 Health insurance...............................................109
12 Education and research.
12.1 Schooling and vocational training ....................110
12.1.1 Basic and further education .............................112
12.1.2 Vocational training ............................................113
12.2 Further education .............................................113
12.3 Universities and colleges ..................................114
12.3.1 Universities and technical colleges ..................114
12.3.2 Universities of applied sciences .......................115
12.3.3 Executive MBA program (EMBA) ......................116
12.4 International private schools and boarding
schools .............................................................116
12.5 Research and development..............................117
12.5.1 Swiss research industry ...................................117
12.5.2 International research and development
cooperation ......................................................119
13 Living in Switzerland.
13.1 Safety and quality of life ...................................120
13.2 Relocation and integration ...............................121
13.2.1 Relocation ........................................................122
13.2.2 Language courses ............................................122
13.3 Renting a property ............................................123
13.3.1 Security deposit and lease agreement .............123
13.3.2 House rules and maintenance ..........................123
13.4 Telephone, Internet and TV ..............................124
13.5 Insurance ..........................................................124
13.6 Public transport ................................................125
13.7 Leisure activities ...............................................125
13.7.1 Leisure and cultural activities ...........................125
13.7.2 Clubs and volunteer work ................................126
13.8 Income and cost of living .................................126
14 Promoting Switzerland.
14.1 Responsibilities ................................................129
14.2 Promotional policy and tools ............................129
14.3 Switzerland. Trade & Investment Promotion
services ............................................................129
14.4 Cantonal promotion ..........................................130
14.5 Tax relief as part of regional policy ...................131
14.6 Other organizations providing assistance ........132
14.6.1 CTI Innovation Promotion Agency ....................132
14.6.2 Technology parks and business incubation
centers..............................................................133
15 Appendix.
15.1 Addresses ........................................................136
15.2 Table of figures .................................................139
15.3 Possible service partners .................................140
Countries of Europe ..................................... 141
Swiss map ................................................... 142
Language regions ........................................ 143
Handbook for Investors 2010
7