I've translated the document myself (using Google Translate), however there are a few words that probably mean something different than the direct translation.
Can someone help me determine the meaning of the words in question.
The document is: Steuerberechnung
German word (English word)
* Steuerbar (Controllable)
* Satzbestimmend (Determined sentence)
* Vermogens (Fortune)
* Bund (Federation)
* Vorausanteil Sitzgemeinde (Advance share seat community)
As for the last one. How is it used in a sentence?
https://www.linguee.de/deutsch-franz...y=Vorausanteil
Sitzgemeinde is just municipality of residence. So, does provisional municipality of residence makes any sense?
Vermögen is also generally wealth (as in Vermögenssteuer : wealth tax) where wealth is assets as has been said (minus liabilities)
Bund: I guess this came from Bundessteuer. Tax paid to the federal government, i.e. not to the local community/canton or the church.
Vorausanteil Sitzgemeinde : advanced allocation (of something say assessed tax) to the community of (the tax payer's) residence but really you have to show the full sentence or paragraph.
Vermögen - net wealth (assets - liabilities)
Vermögenswerte - assets
Schulden - liabilities
Vorausanteil Sitzgemeinde - Pre-allocated part (of the profit) in favor of commune where the company's HQ is registered.
Let's consider Peter. He earns 60k gross, after all deductions the bottom line on the tax form is 50k. That's both the taxable income and the amount that determines the tax rate, which is 12%. He pays 12% on 50k.
Now Peter gets additional income from abroad, 5k are taxable. It's taxed abroad thus usually not taxed by the Swiss. However the income from abroad increases the income that determines his Swiss tax rate, it increases from 12% to 14%. Instead of 12% he now pays 14% on 50k taxable income to the Swiss government.
Another case is when someone moves during the year, let's say you immigrate and start to work July 1. Your gross income of 40k for six months is pro-rated to the full year, so the gross income used to determine your tax rate is 80k. That gives 70k after tax deductions, so the taxable income is 70k which sets the tax rate at 16%. But you worked only six months so your taxable income is 70k/2, ergo you pay 16% on 35k. 70k is "satzbestimmend" (the amount that determines your tax rate) whereas 35k is "steuerbar" (taxable, the amount the tax rate is levied upon).
To show the full text:
Vorausanteil sitzgemeinde [%]