Direct Taxes

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)