Who pays Income Taxes in Switzerland?

Individuals who are permanent or temporary residents in Switzerland Residence based on the below criteria:

• Spend at least 30 days in Switzerland and is gainfully employed
• Spend at least 90 days in Switzerland and is not gainfully employed
• Individuals without tax domicile or residence in Switzerland are subject to income tax if there is economic relationship: laded property, permanent establishment located in Switzerland

What type of taxes?

Income taxes are levied at three different levels:
Federal: same all over Switzerland
Cantonal: same within a certain canton and is based on the canton’s own tax law and tax rates. 26 Cantons
Municipal: municipalities follow the cantonal tax law, but are entitled to set their own communal tax rate. 2,220 communes