I-Swiss Zasekuhlaleni Ikhowudi regulates i-Swiss ilifa umthetho kwaye intends ukukhusela ziindlalifa zobukumkani ngalo mthetho, oko kuquka abantwana, mlingane kwaye ukuba abakho abantwana, abazali babantwana mntu ubhubhileyoBasically, umthetho uchaza indlela impahla ka mntu ubhubhileyo ubani abe yahlula phakathi ziindlalifa zobukumkani e-mthetho. Umzekelo, ukuba atshate umntu nababini abantwana uyafa ngaphandle ekubeni igqityiwe ilifa sivumelwano okanye kuza, mlingane ufumana enye nesiqingatha kwaye abantwana enye nesiqingatha ilifa elo, apho iziphumo a kwikota nganye umntwana le iyonke ilifa. Ngaphaya koko, kuyenzeka ukuchaza enye ukwabiwa ilifa elo ngaphakathi izibonelelo zasemthethweni. Ngaphakathi le ngakumbi ukwabiwa malunga nenkqubo yolawulo olumanyanisiweyo imfuza, nayo i-khetho ukuba ukuthandwa a wesithathu umntu ukuba ayikho ilungu losapho. Ngokubhekiselele kule umzekelo ngasentla, kuyenzeka ukunciphisa indawana abantwana kwaye nyusa omnye kuba lowo utshate naye okanye usekela kamongameli kwelinye icala. Kanjalo, ukuba ngamazwe impahla yexabiso ingaba obandakanyekayo, abe kubalulekile ukuba conclude ilifa isivumelwano phantsi langaphandle umthetho, ukuze uphephe na inconveniences ngexesha unikezelo kwaye ukucacisa uxanduva lwemimandla i-isabelo ngamnye indlalifa ye-lifa. Gordana kwaye yakhe iqela le irhafu specialists ingaba apha ukuxhasa wena nosapho lwakho amalungu kwindlela yakho personal irhafu imeko. Eziliqela cantons uviko ilifa kwaye isipho irhafu Akukho enjalo irhafu kwi-federal inqanaba. Basically, ilifa irhafu ngu ngenxa kwi lo mntu u-zwelonke ingeniso kwaye impahla yexabiso. Nangona kunjalo, cantons bakhululekile ukuba uviko ilifa irhafu kwaye ukuba kunjalo, chaza ukuba kukho ezizodwa, oko kukuthi unikezelo ubutyebi nge ilifa ukuba ulingane ngu irhafu-free. Zonke Swiss cantons, ngaphandle kokuba kuba canton ka-Schwyz, uviko ilifa irhafu ukuba lo mntu wenziwe a resident ka-zahlukeneyo canton.
Isipho werhafu yi-jikelele levied kuba Swiss abahlali ngokunjalo, kuba ngaphandle kokuba abahlali kwi-cantons Schwyz kwaye Lucerne.
Ngaphezu koko, irhafu eyimali kukho ngokunjalo ukuba oko kukuthi indlu kwi-Senegal ngu-sele idlule kwi - ziindlalifa zobukumkani okanye ukuba ilifa wenziwe kuvulwa kwi-Iswitzerland. Njengoko enjalo, ingekuko ilifa okanye isipho irhafu phakama kwi-Senegal ukuba lo mntu okanye donor ayiyo Swiss resident. Njengoko sele kukhankanywe ngasentla, amaqabane engekho phantsi ilifa kwaye isipho irhafu kuwo onke cantons. Ngaphaya koko, uninzi cantons kanjalo exempt ngqo inzala ukusuka ezi irhafu. Zahlukeneyo werhafu, ukuba naliphi na, kuxhomekeke isixa njengelifa ngokunjalo ubudlelwane phakathi indlalifa kwaye mntu ubhubhileyo (iqondo budlelwane). Kwi-Senegal, indlalifa okanye lomamkeli ka-isipho akahlawuli i-werhafu Nceda bona ngezantsi itheyibhile ekuboneleleni amavandlakanya ezahlukeneyo cantons ka-kunokwenzeka ilifa ngokunjalo isipho iirhafu, ngenxa kuxhomekeke ubudlelwane: ukuze uphephe na inconveniences, kubalulekile conclude ilifa isivumelwano phantsi langaphandle umthetho kwimeko ngamazwe impahla yexabiso. Oko kungenzeka ebalulekileyo, njengoko ukuba ngamazwe impahla yexabiso ifomu yinxalenye ilifa okanye ukuba decedent ngu langaphandle wesizwe, ilifa zibe phantsi ilifa izinto ngendlela ezahlukeneyo amazwe kwaye ke ngoko kabini taxation babe phakama. Senegal sele ndagqiba ezimbalwa irhafu treaties ukuphepha kabini ilifa taxation. Nangona kunjalo, apho kunokwenzeka kabini taxation abe a enokwenzeka umngcipheko, ngokufaneleka ilifa irhafu ucwangciso ngu isitshixo yenza nkulu i-ubutyebi ukuba ekugqibeleni bamele ukufumana indlela i-ziindlalifa zobukumkani. Molo Senegal uzalisa i-enkulu isithuba kuba ngabo keen ukuba uhlomele kodwa fumana kube nzima ngenxa ulwimi barrier.
