Education / Schoolsystem
The Swiss education system is based on excellent public schools. School is compulsory for a period of nine years. After the sixth year, or even as late as the eighth or ninth year onwards, some pupils attend high school ("Gymnasium") in order to obtain their school leaving certificate ("Maturität"). The majority of young people opt, however, for vocational training, involving full-time work within a company and attendance (at least once a week) at vocational school. This subsequently paves the way to entrance at numerous technical colleges.
Education / Schoolsystem in Switzerland: schoolsystem.pdf [41 KB]


Work and residence permits
Residing as a tourist in Switzerland is no problem: with a valid passport, one may stay in the country up to three months without a residence permit.
23% of the work force in Switzerland consists of foreigners, however, and anyone who wishes to work and live here needs to secure a residence permit before taking up his or her employment here. As a rule, it is the employer who applies for this permit from the immigration authorities "Fremdenpolizei".permits.pdf [30 KB]


Forms of Businesses
The article on freedom of trade stipulated in the Swiss Federal Constitution does, as a rule, allow all persons, including foreigners, to practice a trade or profession, to establish a company or to be a partner in such an entity. On principle, no permission is required from the public authorities for the establishment of a business. The only permission needed by foreigners to personally conduct a business on an ongoing basis is the work and residence permit "for immigration regulations".
Forms of Business: formsofbusinesses.pdf [58 KB]


Taxes in Switzerland
Thanks to Switzerland's federal structure, the various levels of government can to a certain extent determine their own tax policies. As a consequence, taxation may vary substantially from one location to another.

Taxes are levied at all three levels of government: In accordance with constitutional stipulations, the Confederation is financed primarily from indirect taxes, with the value-added tax and the minerals tax making up the largest share. The direct federal income tax accounts for one third of the fiscal income of the Confederation. The communities and Cantons may only levy direct taxes. In the case of individuals, they levy taxes on income and property, and in the case of legal entities, they levy taxes on capital and profits.
Taxes in Switzerland: taxes.pdf [36 KB]


Social Security
The Swiss social insurance scheme is based on three coordinated tiers.
Social Security: socialsec.pdf [12 KB]