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The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.
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By Catherine Bosley
Switzerland’s wealth tax offers a rare real-world example of how a levy on assets can work, just as such ideas gain traction elsewhere in the wake of the coronavirus crisis. The measure forces residents in one of the world’s richest nations to tally the value of their investments, real estate, cars, fine art, Bitcoin, and even beehives and cows. A percentage is then skimmed off by cantonal governments, varying in size and method depending on the canton. Switzerland, among only a handful of countries with the levy, can make a claim that it has the most effective one.
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