Bill or law · Switzerland

Loi sur l'imposition des personnes physiques (LIPP, D 3 08), art. 46 ss: impôt sur la fortune (Geneva)

In force

The Geneva wealth tax: "L'impôt sur la fortune a pour objet l'ensemble de la fortune nette après déductions sociales" (art. 46). Art. 59 sets a progressive tariff in brackets, with a second, supplementary scale on top.

Overview

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