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Old 24.07.2008, 09:39
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Re: Trading and taxation in switzerland...

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Thanks Goldtop, so from the rules you can realise capital gains upto 50% of your other earned income? If you get classed as a "professional trader" then will all your capital gains then be taxed?
There is no capital-gains tax in Switzerland, i.e. no special rates, partial taxation, etc.

If you are classified as professional, then subsequently all gains from trading are added to income and taxed. Essential, the taxman decides that trading is a professional activity. Hence, the net yield (gains minus losses minus costs) is income.

So you pay tax at your top incremental rate. And the social-security will demand contributions on that "income".
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