These taxes are paid directly by individuals or companies under any of the following circumstances:
- Having made a profit: for example, in a business; or incomes coming from work (salary & wages); or from using some good owned by them (for example, the hiring of a dwelling).
- The possession of patrimony: for example, the ownership of a building (dwelling, office…).
Among these, the most important are:
- Private Income Tax (PFEZ)
- Company Tax (SZ)
- Real EstateTax (OHZ)
- Inheritance and Gift Tax (ODZ)
- Tax on Wealth and Large Fortunes (AFHZ)