Does anyone know how dividend income is treated from a personal tax persective in Switzerland? If it makes a difference, the dividend is from a small business (real estate based) from Canada. Is it treated like regular income and taxed at marginal rate or is more favorable like capital gains?

Thanks

First question would be, do you have to declare it? In other words, is it paid into your account directly from the company or is it a listed company for which you have a stock and use a custody account?

Generally, dividends are treated as income and added to your work income. Total is then taxable at the appropriate Geneva rates.