### Question
Can you define what Swiss tax means?


### Answer
**Swiss tax** is defined as the following in *26 CFR § 509.104*:

> the federal, cantonal, and communal taxes on income—that is, on total income, earned income, income from property, industrial and commercial profits, etc.—and any other income or profits tax of a substantially similar character imposed by Switzerland after May 24, 1951

#### Citation:
  - *26 CFR § 509.104*
  - Heading: **PART 509—SWITZERLAND**

