Switzerland
EuropeGermany
EuropeSwitzerland vs Germany Tax Comparison
Summary
7
🇨🇭 Switzerland
0
Ties
0
🇩🇪 Germany
🇨🇭 Switzerland has lower tax rates in more categories
Tax Rates Comparison
| Category | 🇨🇭Switzerland | 🇩🇪Germany |
|---|---|---|
| Top Income Tax Rate | 13.2%Lower | 45% |
| Corporate Tax Rate | 14.9%Lower | 30% |
| VAT / Sales Tax | 8.1%Lower | 19% |
| Capital Gains Tax | 0%Lower | 26.375% |
| Employee Social Security | 6.4%Lower | 20.3% |
| Employer Social Security | 6.4%Lower | 20.8% |
| Self-Employed Social Security | 10%Lower | 40% |
Living Indicators
| Category | 🇨🇭Switzerland | 🇩🇪Germany |
|---|---|---|
| Cost of Living Index | 131 | 65Lower |
| Quality of Life Index | 84 | 76Lower |
| Tax Treaties | 108 | 96Lower |
Income Tax Brackets
Switzerland
Federal rates only. Cantonal and municipal taxes add 10-35% depending on location. Total can be 20-45%.
Germany
Progressive formula between brackets. Plus solidarity surcharge of 5.5% on tax amount (only for high earners).
Special Tax Regimes
Switzerland
Lump-Sum Taxation (Forfait Fiscal)
Tax based on living expenses rather than actual income. Available in most cantons except Zurich and Basel.
Germany
No special tax regimes available.
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Disclaimer: This content is for informational purposes only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making decisions about your tax residency or obligations.
Data last updated: Switzerland (2024-01) · Germany (2024-01)