Direct Taxes

Direct Taxes

These taxes are paid directly by individuals or companies under any of the following circumstances:

• Having made a profit: for example, in a business; or incomes coming from work (salary & wages); or from using some good owned by them (for example, the hiring of a dwelling).
• The possession of patrimony: for example, the ownership of a building (dwelling, office…).

Among these, the most important are:

• Private Income Tax (PFEZ)
• Company Tax (SZ)
• Real EstateTax (OHZ)
• Inheritance and Gift Tax (ODZ)
• Wealth Tax (OZ)