An 1864 unused Basel police revenue stamp

The Swiss canton and city of Basel issued revenue stamps. The Basel canton issued a total of 22 different stamps in 8 sets, for unemployment insurance and police tax. The city of Basel issued revenue stamps from 1860 to 1975. There were various types for different taxes.[1] Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities.

Basel-Country

Unemployment insurance (1933)

Police tax (1952- )

Basel-City

Police tax (1860-)

1931 police revenue

Bill of exchange (1870-1883)

1870 bill of exchange revenue

The first bill of exchange stamp was issued probably before 1870, although it is unknown if this stamp was provisional or not. The amount of tax depended on the value of the bill. Strict regulations applied to how the stamp was to be cancelled.[2]

Bordereau tax (1884-1916)

1884 bordereau revenue

Employers had to file a pay-roll report in the form of an individual periodical reporting leaflet (feuillet de cotisations) for each insured wage earner employed, plus a summary sheet (bordereau) for the entire group. The bordereau lists the name, registration number, and total contribution amount of each worker employed by the employer. Tax stamps were affixed on the bordereau as proof of the payment of social insurance contributions.

General revenue (1884-1914)

Stocks and bonds (ca. 1883)

1883 stocks and bonds revenue

Bailiff office (1897-1944)

1905 bailiff revenue

The Swiss bailiff or debt collecting office (Betreibungsamt) is a cantonal or communal public and independent office which is responsible for the appropriate legal procedures for initiation of proceedings.

Frontier police (1917-1940s)

1918 frontier police revenue

Registry office (1911-1958)

1911 registry office revenue

Student accident insurance (1922-1956)

Harbour due (1934-1940s)

1934 harbour due

From 1934 to the 1940s the Rhine Navigation Office ('Rheinschiffahrtsamt') used 21 different stamps (3 sets) to collect Rhine harbour dues. The exact issue date of series 2 and 3 is unknown.

Employment tax (1922-1956)

Public health service (1937-1942)

1938 public health service stamp

War tax (1941)

1941 0.50Fr. war tax

Land registry (1948)

Chamber of commerce (1951)

Bicycle control (1944-1975)

1947 bicycle tax

Tourism (1942-1956)

50Rp tourism tax

The tourism tax stamps of Switzerland deal with the stamps related to the short-term, visitor-accommodation tourism taxes (taxe de séjour).[3] 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.[4]

See also

References

  1. ^ Gainon, Denis (1995). Catalogue de timbres administratifs publics de Suisse (fiscaux et analogues) confédération, cantons, communes (5th ed.). SGSSV / SSCEP, Zürich, Switzerland.
  2. ^ Gross, J. (1889). Stempel-Vorschriften für Wechsel, Checks und andere Handelspapiere sowie die wichtigsten wechselrechtlichen Bestimmungen ausländischer Staaten. Springer Verlag Berlin Heidelberg GmbH. pp. 70–72. ISBN 978-3662318584.
  3. ^ Wallace, Clayton (2016). Tourism Tax Stamps of Switzerland (2nd ed.). Alamo, USA.
  4. ^ Zing, Pierre-Olivier (1971). La taxe de sejour et la taxe de tourisme. Lausanne University.

External links

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