Tax Return Lucerne 2020

The canton of Lucerne is well known for tourist hotspots such as the Chapel Bridge or the Museum of Transport. Moreover, the canton of Lucerne is one of Switzerland's tax havens.

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Ordinary profit tax of 12.3 percent

In the cantonal capital of Lucerne, companies are subject to an ordinary profit tax rate of 12.3 percent, putting the city in fourth place among the cantons with the lowest tax rates. Companies based in the municipality of Hasle im Entlebuch pay the most (13.2 percent). The most tax-efficient municipality in the canton is Meggen with 11.3 percent.

Average income tax burden

As far as the top income tax rates are concerned, the Lucerne tax rates are considered average in a Switzerland-wide comparison. Residents of the municipality of Wikon in Willisau have to pay the most (34.9 percent). Cheaper is life for taxpayers in the Lucerne municipality of Meggen with a top tax rate of 25.9 percent.

In the canton of Lucerne, single taxpayers must pay taxes on an income of CHF 9500 or more. You can use the canton of Lucerne tax calculation table to estimate the income tax owed.

Types of taxes in the Lucerne tax return

In addition to the income tax, individuals in Switzerland must pay the wealth tax and, under certain circumstances, a number of other types of taxes. Legal entities may also be subject to VAT or stamp duties in addition to the profit and capital tax.

Find out here which taxes you have to pay.

Did you know? In the canton of Lucerne, taxpayers can submit their tax returns electronically via eFiling.

Specialties

The wealth tax in the canton of Lucerne is calculated on a per unit basis. Since January 1, 2020, the tax on taxable assets has been 0.875 per mille per unit. Units in turn vary depending on the municipality of residence and denomination. Someone who has a taxable income of CHF 73,000, lives in the municipality of Ebikon and belongs to the Roman Catholic Church pays wealth tax in the amount of CHF 239.55. This amount is calculated by multiplying the tax per unit (0.875 per mille of 73,000, i.e. 63.88) by the number of units defined for Roman Catholic residents of the municipality of Ebikon (3.75 units).

Find out about the 2020 tax units.

The Lucerne tax return also includes the fire brigade substitute tax as a special levy. Anyone who does not perform firefighting duties must pay a levy of at least CHF 50 and a maximum of CHF 500. Within this limit, the substitute tax is calculated on the basis of the taxable income; it amounts to 1.5 to 6 per mille.

Would you like to estimate your tax liability? You can use the tax calculators of the canton of Lucerne to estimate the taxes owed.

Still questions about the Lucerne tax return? The specialists at taxea are happy to assist you with their comprehensive expertise.

Source: NZZ: «Wo 2020 die Steuern für Firmen und Privatpersonen am günstigsten sind» from February 6, 2020