All persons resident in Switzerland are liable for the taxation of their worldwide income and assets, except on the income and wealth from foreign business or real estate, or where tax treaties limit double taxation.

In Switzerland, taxes are levied on three different levels: the federal, cantonal and municipal. The Canton of Zurich’s very helpful web page in English will guide you the various taxes due.

The breakdown is as follows:

1. Confederation of Switzerland
    - Direct federal tax levied on the income of natural persons and on the net profit of legal entities;
    - Federal withholding tax (tax collected at source) levied on capital yields;
    - Stamp duties (in particular tax levied on issue of securities);
    - Value-added tax (standard rate 7.6 %).

2. Canton of Zurich
    - Cantonal tax on the income and net wealth of natural persons and on profits and capital of legal entities;
    - Tax on inheritance and gift tax.     
3. Municipalities (communes)
    - Municipal taxes as a surcharge on Zurich's basic cantonal tax;
    - Taxes on gains on real-estate.

Contact addresses in Zurich:

Kantonales Steueramt
Fachstab Einschätzungspraxis FSEP
Bändliweg 21, CH-8090 Zürich
Tel: +41 43 259 11 11

General information is supplied by:
Amt für Wirtschaft und Arbeit des Kantons Zürich
Walchestrasse 19, CH-8090 Zürich
Tel: +41 43 259 51 71

Federal Tax Administration:
Eidgenössische Steuerverwaltung
Eigerstrasse 65, CH-3003 Berne
Tel: +41 31 322 73 49