Transaction taxes: Transaction taxes are levied on legal and commercial transactions. In Switzerland, taxes on commercial transactions include the value-added tax (VAT) as well as customs duties or special consumption taxes on tobacco, alcohol etc. Legal transactions are subject to the stamp tax, the inheritance and gift taxes as well as taxes for the change of ownership.
Taxes on possession of certain objects: The possession of certain things is taxed separately. Anyone who owns a vehicle, such as a car or motorcycle, must pay the motor vehicle tax. Furthermore, dog owners are required to pay a dog tax for their companions.
Excise taxes: With these taxes the federal government finances its expenses and burdens harmful actions. The Swiss state collects the national road tax in the form of the motorway vignette as well as the output or consumption-dependent heavy vehicle tax.