Federal stamp duty
Stamp duty has been levied in Switzerland by the cantons since the beginning of the 19th century. This is basically a non-special-purpose tax levied by the Confederation on specific securities transactions. If you buy or sell a domestic share or bond traded on the SIX Swiss Exchange, you will be charged a specific percentage on the amount of the transaction. The counterparty is normally charged the same amount. Federal stamp duty is subject to many exceptions and special cases, which are regulated in the Swiss Federal Stamp Tax Act (StG).