Federal Tax Administration, Main Division for Tax Policy, The Swiss Tax System, 4th edition, 2023, p. 29 ([Internet, 2023-12-15](https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwiu4NHbppGDAxW5g_0HHW1BC1QQFnoECAwQAQ&url=https%3A%2F%2Fwww.estv.admin.ch%2Fdam%2Festv%2Fen%2Fdokumente%2Festv%2Fsteuersystem%2Fschweizer-steuersystem%2Fch-steuersystem.pdf.download.pdf%2Fch-steuersystem.pdf&usg=AOvVaw0NRT_iRU1PQHDT2kZM6bcK&opi=89978449))