World Stamp Catalogue/Switzerland

right|thumb|650px|Map showing the cantons of Switzerland (1994) Revenue stamps of Switzerland, issued by federal, cantonal and municipal authorities. The Swiss tax system Taxation in Switzerland has different levels. Taxes are levied by the Swiss confederation, the 26 cantons and the municipalities. The federal and cantonal constitutions govern the delimitation of Swiss taxation powers. However, the cantons exercise all the rights of a sovereign state. They can levy any type of tax as long as the Federal Constitution does not reserve a right for the national government to do so. There are only a few types of Swiss taxes for which the confederation claims exclusive taxation authority. These include: Swiss VAT, stamp duties, withholding tax, custom duties and special consumption taxes. Consequently, the cantons have wide latitude in the creation of their own tax legislation. Municipalities may only levy taxes with authorization by the constitution of their respective canton. In addition, the parishes of the three national churches (Christian Catholic, Protestant, and Roman Catholic) levy a church tax on their members in almost all cantons. This also applies to the legal entities liable for tax in the canton. The levels of Swiss tax authorities are: Federal level: governed by the Federal Constitution Cantonal level: governed by the canton Municipal level: governed by the commune. Church: members of the three national churches are taxed in almost all cantons. Federal revenue stamps of Switzerland Switzerland, officially the Swiss Confederation, is a federal republic in Europe. It consists of cantons, and the city of Bern is the seat of the federal authorities. Federal revenue stamps were issued for 14 different taxes between 1915 and 1980. thumb|right|100px Bonds and notes 1915 thumb|right|125px|Hans Frei signature on lower corner right. Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor. Consular service 1915 1915 federal bonds and notes stamps overprinted in black 'Service Consulaire Taxes'. 1920-1963 Bill of exchange 1918 Arms of Switzerland. 5c-50c grey-brown, 1fr-100fr lilac on yellow. Red value inscription. perforated 11.75, unwatermarked. Granite paper with red colored silk fibers (A). Different types can be distinguished for 1fr, 2fr and 5fr. A: Granite paper with red colored silk fibers. Unwatermarked. 1fr, 2fr and 5 fr. (1918) B: Granite paper with red and blue colored silk fibers. Unwatermarked. 1fr, 2fr and 5 fr. (1918) C: Ribbed granite paper with red and blue colored silk fibers. Watermarked large cross. 1fr and 2fr. (1933) 1920-1933 Arms of Switzerland, 5c-50c. Orange-brown, perforated 11.75. Three types can be distinguished. A: Granite paper with red colored silk fibers. Unwatermarked. (1920) B: Granite paper with red and blue colored silk fibers. Unwatermarked. (1920) C: Ribbed granite paper with red and blue colored silk fibers. Watermarked large cross. (1933) 1920 1933 Imprinted revenues Confederation Relief imprint. Design by Hans Frei (1868 - 1947), Swiss medallist, goldsmith and sculptor. 5 different fees were applied for different purposes. Little is known about this group except some different dates per tax. Bonds were taxed 3% (№ 5). Cantonal revenue stamps The 26 cantons of Switzerland are the member states of the Swiss Confederation. Aargau Aargau is one of the 26 cantons of Switzerland. 48 different revenue stamps were issued from 1886 to 1936. 50 different special issues are known, all imperforate. thumb|right|100px General revenue 1886 Coat of arms of Aarau. Three types can be distinguished: A: Imperforate B: Perforated 11.5, light colors C: Perforated 11.5, dark colors 1908 Fixed fees 1913 1936 Poster tax 1916. 5 different values with perforations 10 (A), 10.75-11 (B), 11-11.25 (C) or 11.5 (D). Markings Two different categories of revenue markings can be distinguished: Hand stamps (A), Relief (dry) marking (C), from ca. 1825. Basel See separate book: Basel Bern See separate book: Bern Fribourg See separate book: Fribourg Geneva See separate book: Geneva Grisons Grisons or Graubünden, is the largest and easternmost canton of Switzerland. 15 different revenue stamps were issued from 1930 to 1947 and for tourism 39 from 1936 to 1957. thumb|right|100px General revenue, 1943 Perforated 11 (A) or 11.5 (B) Tourism The tourism tax stamps of Switzerland deal with the stamps related to the short-term, visitor-accommodation tourism taxes (taxe de séjour).Clayton Wallace 2016 Tourism Tax Stamps of Switzerland 2nd Alamo, USA The tourism tax is a public contribution that the guest of a resort or region must pay to help finance the expenses for improving the conditions of their stay.Pierre-Olivier Zing 1971 La taxe de sejour et la taxe de tourisme Lausanne University 4 different sets were issued by the canton of Grisons between 1936 and 1957. 1936-1938 thumb|right|125px|Type 1 Arms of Grisons. Two perforations: 11 (A) or 11.5 (B). One line surrounds shield Oval whorls Upper right field of shield is correct Condensed numeral field Lower right whorl has no dot in the oval. The 5c exists in three types: wide (x), 7 narrow 5 (y), cutoff 5 (z). 1944 thumb|right|125px|Type 2 Arms of Grisons. Perforated 11.5. Two lines surround shield Round whorls Shading in shield is incorrect Condensed numeral field Lower right whorl has a dot in the oval. 1944- thumb|right|125px|Type 3 Arms of Grisons. Perforated 10.75 thick paper (A), 10.75 thin paper (B) or 11.5 (C) Two lines surround shield Round whorls Upper right field of shield corrected Spread numeral field Lower left whorl resembles snake head. Lucerne See separate book:Lucerne. Neuchâtel See separate book: Neuchâtel Uri Uri is one of the 26 cantons of Switzerland and a founding member of the Swiss Confederation, located in Central Switzerland. 25 different revenue stamps were issued from 1895 to 1947. 2 special stamps were issued in 1894 and 2 in 1895. thumb|right|100px General revenue, 1895 Perforated 12.75. Zug The canton of Zug, also Zoug is one of the 26 cantons of Switzerland. It is located in central Switzerland and its capital is Zug. Zug is one of the smallest of the Swiss cantons in terms of area and is subdivided into eleven municipalities. 7 different revenue stamps were issued from 1888 to 1943. 2 tourist tax stamps were issued in 1959 and 3 essays are known. thumb|right|100px General revenue, 1888-1909 Arms of Zug. The first issue can be divided in 4 groups: Perforated 10.75 (A), 11.5 (B), 12.75 thick paper (C), 12.75 thin paper (D). Numerous shades. Municipal revenue stamps The municipalities of Switzerland are the lowest level of administrative division in Switzerland. Each municipality is part of one of the Swiss cantons, which form the Swiss Confederation. In most cantons municipalities are also part of districts or other sub-cantonal administrative divisions. There are 2,294 municipalities in 2017, and according GainonDenis Gainon 1995 Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes 5th SGSSV / SSCEP, Zürich, Switzerland about 800 have issued revenue stamps. Aarau (AG) Aarau is the capital of the canton of Aargau. 28 different stamps were issued between 1906 and 1908. 9 special printings (S) exist. thumb|right|100px 1906 1908 Aarberg (BE) Aarberg is a municipality in the Canton of Berne. 4 different stamps were issued in 1904, perforated 11.5 (A) or 14 (B). Next to these issues 28 special printings (S) exist imperforate (A), perforated 11.5 (B,C) or 14 (D). thumb|right|100px 1904 Special printings. L'Abbaye (VD) L'Abbaye is a municipality in the canton of Vaud. 4 different stamps were issued. thumb|right|100px Adlisweil (ZH) Adlisweil or Adliswil is is a town and a municipality in the district of Horgen in the canton of Zürich. 24 different stamps were issued between 1906 and 1948. thumb|right|100px Albligen (BE) Albligen (former French name: Albenon) is a former municipality in the Bern-Mittelland administrative district in the canton of Bern in Switzerland. 4 different stamps were issued between 1910 and 1913. thumb|right|100px Amriswil (TG) Amriswil is a town and a municipality in Arbon District in the canton of Thurgau. 44 different stamps were issued between 1907 and 1970. thumb|right|100px Arbon (TG) Arbon is a municipality and district capital of the district of Arbon in the canton of Thurgau. 33 different stamps were issued between 1908 and 1970. thumb|right|100px Bellinzona (TI) Bellinzona is the capital of the canton Ticino. 12 different stamps were issued between 1910 and 1962. thumb|right|100px Biasca (TI) Biasca is a town of the district of Riviera in the canton of Ticino. 7 different stamps were issued up to 1963. thumb|right|100px Biel / Bienne (BE) Biel/Bienne is a town and a municipality in the Biel/Bienne administrative district in the canton of Berne. 88 different stamps were issued between 1892 and 1935. thumb|right|100px Municipal tax Documents 1902-1910 Schriften-Controlle, perforated 11.5. or 13.25 (1910 - B). 5 types can be distinguished of the 1902 issue, based on small line deformations in the lower half of the stamp. 1919 Schriften-Kontrolle, perforated 11.5. Police 1918-1931. Polizei-Commissariat, perforated 11.5. City of Biel 1919-1921. 1926-1933. Bremgarten (AG) Bremgarten is a municipality in the Canton of Aargau. 29 different stamps were issued between 1905 and 1940. thumb|right|100px Brig-Glis (VS) Brig-Glis is a historic town and a municipality in the district of Brig in the canton of Valais. 6 different stamps were issued in the 1930's, perforated 11.25 (A) or 13 (B) or 13x11.25 (C). thumb|right|100px Brügg (BE) Brügg is a municipality in the Biel/Bienne administrative district in the canton of Bern. 12 different stamps were issued between 1907 and 1935. thumb|right|100px Burgdorf (BE) Burgdorf is the largest city in Emmental in the canton of Bern. 12 different stamps were issued in 1917. Four different perforations exist: 11.25x11.5 (A), 13 (B), 11.25x13 (C) and imperforate (D). thumb|right|100px Cadenazzo (TI) Cadenazzo is a municipality in the district of Bellinzona, in the canton of Ticino. 5 different stamps were issued. thumb|right|100px Castagnola (TI) Castagnola is a village on the northern shore of Lake Lugano, below the mountain of Monte Brè, in the Swiss canton of Ticino. Now a quarter of the city of Lugano. Until 1972 an independent municipality. 15 different stamps were issued from 1905. Chaux-de-Fonds, La (NE) La Chaux-de-Fonds is a municipality in the canton of Neuchâtel. 60 different revenue stamps were issued from 1889. thumb|right|100px Chenit, Le (VD) Le Chenit is a municipality in the canton of Vaud. 2 different entertainment tax stamps were issued in 1938. thumb|right|100px Corgémont (BE) Corgémont is a municipality in the Jura bernois administrative district in the canton of Bern . 17 different stamps were issued. right|100px Courrendlin (JU) Courrendlin is a municipality in the district of Delémont in the canton of Jura. 10 different stamps were issued between 1901 and 1925. right|100px Court (BE) Court is a municipality in the Jura bernois administrative district in the canton of Bern. 6 different stamps were issued in the 1900's. right|100px Crissier (VD) Crissier is a municipality in the district of Ouest Lausannois in the canton of Vaud. 11 different stamps were issued between 1905 and 1968. 3 special issues are known. right|100px Cully (VD) Cully is a former municipality in the Swiss canton of Vaud. 40 different stamps were issued from 1892. 7 special issues are known. right|100px Delémont (JU) Delémont is the capital of the Swiss canton of Jura. 44 different stamps were issued between 1904 and 1956. right|100px Dornach (SO) Dornach is a municipality in the district of Dorneck in the canton of Solothurn. 9 different stamps were issued. right|100px Échallens (VD) Échallens is a municipality in the district of Gros-de-Vaud in the canton of Vaud. 4 different entertainment tax stamps were issued. right|100px Evilard (BE) Evilard is a municipality in the Biel/Bienne administrative district in the canton of Bern. 14 different stamps were issued, perforated either 10 (A) or 11.5 (B). right|100px Giubasco (TI) Giubiasco is a municipality in the district of Bellinzona in the canton of Ticino. 14 different stamps were issued between 1945 and 1992. right|100px Grenchen (SO) Grenchen is a municipality in the district of Lebern in the canton of Solothurn. 47 different stamps were issued between 1919 and 1971. right|100px 1923 Arms of Gretchen. Four perforations exist: 11.25 (A), 11.5 (B), 13 (C) and 11.25x13 (D). Grüningen (ZH) Grüningen is a village in the district of Hinwil in the canton of Zürich. 18 different stamps were issued between 1932 and 1953. right|100px Guggisberg (BE) Guggisberg is a municipality in the Bern-Mittelland administrative district in the Swiss canton of Bern. 7 different stamps were issued in 1908 and 2 tourism tax stamps. right|100px Herisau (AR) Herisau is a municipality in the canton of Appenzell Ausserrhoden. 33 different stamps were issued between 1889 and 1960. right|100px Horgen (ZH) Horgen is a municipality in the district of Horgen in the canton of Zürich. 34 different stamps were issued between 1909 and 1936. right|100px Huttwil (BE) Huttwil is a municipality in the Oberaargau administrative district in the Swiss canton of Bern. 29 different stamps were issued from 1903. right|100px 1903 Interlaken (BE) Interlaken is a statistic town and municipality in the Interlaken-Oberhasli administrative district in the Canton of Bern. 31 different stamps were issued between 1926 and 1933. Variations exist, some can be distinguished by measuring the distance between value numeral and 'Cts' or 'Fr'. right|100px Kilchberg (ZH) Kilchberg is a municipality in the district of Horgen in the canton of Zürich. 32 different stamps were issued between c. 1916 and 1952. right|100px c. 1916 1941 Köniz (BE) Köniz is a statistical town, however considers itself still as a village, and a municipality in the Bern-Mittelland administrative district right on the southern border to Bern in the canton of Bern. 43 different stamps were issued from 1901. right|100px Kreuzlingen (TG) Kreuzlingen is a municipality in the district of Kreuzlingen in the canton of Thurgau. 33 different stamps were issued between 1908 and 1980. One tourism revenue stamp was also issued. right|100px Küsnacht (ZH) Küsnacht is a municipality in the district of Meilen in the canton of Zurich. 8 different stamps were issued in 1901. right|100px Langenthal (BE) Langenthal is a town and a municipality in the district of Oberaargau in the canton of Bern. 36 different stamps were issued between 1907 and 1950. right|100px Laufen / Laufon (BE, 1994: BL) Laufen is a municipality and the capital of the district of Laufen in the canton of Basel-Country. 7 different stamps were issued in 1908, perforated either 11 (A) or 11.5 (B). right|100px Lausanne (VD) Lausanne is the capital and largest city of the canton of Vaud. 103 different stamps were issued between 1878 and 1950. right|100px Lieu, Le (VD) Le Lieu is a municipality in the canton of Vaud. 4 different stamps were issued in c. 1930. right|100px Locle, Le (NE) Le Locle is a municipality in the Le Locle District in the Canton of Neuchâtel. 22 different stamps were issued between 1892 and 1950. right|100px Lugano (TI) Lugano is a city in southern Switzerland in the Italian-speaking canton of Ticino. 21 different stamps were issued between 1893 and 1931. right|100px Lützelflüh (BE) Lützelflüh is a municipality in the administrative district of Emmental in the Swiss canton of Bern. 15 different stamps were issued between 1904 and 1957. right|100px Madretsch (BE) Madretsch is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1903. right|100px Mett (BE) Mett is a former commune in the Swiss canton of Bern. Now a suburb of Biel/Bienne, which it joined in 1920. 5 different stamps were issued in 1916. Monthey (VS) Monthey is the capital of the district of Monthey in the canton of Valais. 17 different stamps were issued. thumb|right|100px Montreux (VD) Montreux is a municipality in the district of Riviera-Pays-d'Enhaut in the canton of Vaud. 18 different tourism tax stamps were issued. thumb|right|100px Moutier (BE) Moutier is a municipality in the Jura bernois administrative district in the canton of Bern. 22 different tax stamps were issued between 1915 and 1945. thumb|right|100px Muri (AG) Muri, formerly known as Muri (Freiamt), is a municipality in southeastern Swiss Canton Aargau and is the capital of same district . 26 different tax stamps were issued. thumb|right|100px Muttenz (BL) Muttenz is a municipality in the canton of Basel-Country. 30 different tax stamps were issued from 1930. thumb|right|100px Neuhausen am Rheinfall (SH) Neuhausen am Rheinfall (which was called Neuhausen until 1938) is a municipality in the canton of Schaffhausen. 18 different tax stamps were issued from 1919 to 1947. thumb|right|100px Neuveville, La (BE) La Neuveville is a municipality in the Jura bernois administrative district in the canton of Bern. 8 different tax stamps were issued, dates are unknown. thumb|right|100px Nidau (BE) Nidau is a municipality in the Biel/Bienne administrative district in the canton of Bern. 19 different tax stamps were issued from 1910. thumb|right|100px Niederbipp (BE) Niederbipp is a municipality in the Oberaargau administrative district in the canton of Bern. 19 different tax stamps were issued to c. 1976. thumb|right|100px Ollon (VD) Ollon is a municipality in the district of Aigle in the canton of Vaud. 9 different tax stamps were issued from c. 1903. thumb|right|100px Ponts-de-Martel, Les (NE) Les Ponts-de-Martel is a municipality in the district of Le Locle in the canton of Neuchâtel. 14 different tax stamps were issued from 1892. thumb|right|100px Rapperswil (SG) Rapperswil is a former municipality and since January 2007 part of the municipality of Rapperswil-Jona in the Wahlkreis (constituency) of See-Gaster in the canton of St. Gallen. 47 different tax stamps were issued between 1917 and 1920. 1917 issue exists in white (A) and buff (B) paper. thumb|right|100px Reconvilier (BE) Reconvilier is a municipality in the Jura bernois administrative district in the canton of Bern. 9 different tax stamps were issued between 1904 and 1919. thumb|right|100px Reinach (AG) Reinach, Aargau is a municipality in the district of Kulm in the canton of Aargau. 8 different tax stamps were issued ca. 1925. thumb|right|100px Renens (VD) Renens is a municipality in the canton of Vaud. It is located in the district of Ouest Lausannois, and is a suburb of the city of Lausanne. It is the fourth largest city in the canton. 63 different tax stamps were issued between 1904 and the 1940's. thumb|right|100px Civil tax Non-firebrigade tax 'Taxe non-pompier', tax levied only at cantonal and municipal level. The non-fire brigade tax is not considered as being one of the 'taxes for particular services rendered' which, without exception, are to be paid by the beneficiaries of privileges and immunities. It is calculated on the taxpayer's income. Riehen (BS) Riehen is a municipality, in the canton of Basel-Stadt. 3 different tax stamps were issued around 1907. thumb|right|100px Riggisberg (BE) Riggisberg is a municipality in the Bern-Mittelland administrative district in the canton of Bern. 4 different tax stamps were issued in 1921. thumb|right|100px Roggwil (BE) Roggwil, Bern is a municipality in the Oberaargau administrative district in the canton of Bern. 34 different tax stamps were issued from 1916. thumb|right|100px Rorschach (SG) Rorschach, Switzerland is a municipality, in the canton of St. Gallen. 60 different tax stamps were issued from 1909 to 1956. thumb|right|100px Rüti (ZH) Rüti, Zürich is a municipality in the district of Hinwil in the canton of Zürich. 10 different tax stamps were issued in 1936. thumb|right|100px Saanen (BE) Saanen is a municipality in the canton of Berne. It is the capital of the Obersimmental-Saanen administrative district. 25 different tax stamps were issued, dates are unknown. thumb|right|100px Sainte-Croix (VD) Sainte-Croix is a municipality in the district of Jura-Nord Vaudois in the canton of Vaud. 5 different tax stamps were issued from 1894. thumb|right|100px Saint-Imier (BE) Saint-Imier is a municipality in the Jura bernois administrative district in the canton of Bern. It is located in the French-speaking Bernese Jura (Jura Bernois). Saint-Imier issued school revenues, unlisted in catalogues. thumb|right|100px Saint-Maurice (VS) Saint-Maurice, or 'Saint-Maurice d'Agaune', is a small city located in the canton of Valais. It is also the capital of the district and of the municipality of Saint-Maurice. 5 different tax stamps were issued. thumb|right|100px La Sarraz (VD) La Sarraz is a municipality of the canton of Vaud, located in the district of Morges. 3 different tax stamps were issued from 1904. thumb|right|100px Schaffhausen City (SH) Schaffhausen is a town with historic roots, a municipality in northern Switzerland, and the capital of the canton of the same name. 23 different tax stamps were issued from 1904. thumb|right|100px Spiez (BE) Spiez is a town and municipality on the shore of Lake Thun in the Bernese Oberland region of the Swiss canton of Bern. It is part of the Frutigen-Niedersimmental administrative district. 20 different tax stamps were issued. thumb|right|100px Steffisburg (BE) Steffisburg is a municipality in the administrative district of Thun in the canton of Bern. 18 different tax stamps were issued. thumb|right|100px Sumiswald (BE) Sumiswald is a municipality in the district of the Emmental administrative district in the canton of Bern. 49 different tax stamps were issued from 1902 to 1975. thumb|right|100px 1902 1905 Ca. 1917 Ca. 1916 Design in blue. Tavannes (BE) Tavannes is a municipality in the Jura bernois administrative district in the canton of Bern. 31 different tax stamps were issued. thumb|right|100px Wädenswil (ZH) Wädenswil is a municipality in the district of Horgen in the canton of Zürich. 53 different tax stamps were issued between 1887 and 1948. thumb|right|100px References