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Temasek Club
About Switzerland

Frequently Asked Questions

Switerland

-Swiss education - how does it work?

-Work and residence permits

-Renting or buying a home

-By Laws

-Taxation

-Children's activities

-Ski Tips for the Budget-Conscious Skier

-Which laws apply when setting up a business in Switzerland and what authorisations are required?

Swiss education - how does it work?

The Swiss education system is enjoying a world-wide reputation for its high level of performance. Yet, owing to Switzerland's federal system, there is no central education policy, no State-level Ministry of Education. How does the system work?

Switzerland has in fact no less than twenty-six education systems, one per canton. They nonetheless draw on the same traditional roots and retain a certain degree of collaboration. They also have to follow a set of federal directives on such issues as primary education level, physical education, vocational training, etc. The Confederation has also set the standard for five School-Leaving Certificates (also known as the Maturity), which grant entrance to university-level education.

The Swiss education system is divided in several levels: pre-school (or pre-primary), primary, lower- and upper-secondary, and tertiary. The primary and lower-secondary levels are compulsory for all children living in Switzerland.

Pre-school lasts from one to three years. In Geneva, it spans over two years, from ages 4-6. Primary school lasts from four to six years, and leads to a three-to-five year lower-secondary level. The Geneva primary school system is currently being renovated in two two-year cycles (see box), for ages 6-12; the lower-secondary level (ages 12-15) is called cycle d'orientation and is divided in cursor-based sections.

The upper-secondary level offers a wide range of possibilities, from the pre-University classes (colleages in Geneva, for ages 15-19) leading to the Maturity, to vocational training (apprenticeship) and intermediate diploma schools (such as Geneva's Ecole de Culture Generale). The tertiary level includes universities, teacher-training (some cantons offer teacher-training as early as the upper-secondary level), higher vocational training or higher vocational schools.

Work and residence permits

With foreign nationals accounting for more than 25% of the workforce, Switzerland operates one of the most internationalised economies in the world.

Investors, specialists and executive staff generally find it easy to obtain an annual residence permit, which allows their families to accompany them, or if preferred a permit for a shorter stay.

Procedures for obtaining work and residence permits, for less qualified professions, could require more thorough administrative reviews.

When it comes to granting such permits, the priority goes to citizens of EC and EFTA countries, followed by such other traditional source countries as the USA and Canada.

Each individual Cantonal Home Office (Service de Population)is the comptent authority for both work and residence permits.

The various sorts of work and residence permits in Switzerland

Short-term residence permit
-- valid 6 months
-- intended for those in key positions (setting up a firm, working-in new personnel)

Border commuter permit
-- valid 12 months - must be renewed annually
-- applicant must have been resident in the border area for at least 6 months
-- daily return to the country of origin

Seasonal permit (permit A)
-- for businesses with labour requirements that fluctuate with the seasons
-- valid for a maximum of 9 months a year
-- after 36 months, application can be made for an annual residence permit (B)

Annual residence permit (permit B)
-- residence with gainful employment in Switzerland all the year round
-- residence in Switzerland and life centred there right to be joined by immediate family
-- annual renewal a formality

Permanent establishment permit (permit C)
-- application can be made after 5 years uninterrupted residence in Switzerland
-- anyone holding this permit is free to work as he will
on the same footing as Swiss citizens, except in respect of voting rights and the obligation to military service

Family reunification permit
-- Foreigners who hold annual residence permit can apply for family residence too.
-- Further information can be obtained from Swiss embassies and general consulates, or the cantonal economic development offices.

Renting or buying a home

Sooner or later, you may wish to have a place you can really call home. Then it is time go hunting for an apartment or a villa. Switzerland is a nation of tenants, and Geneva provides a perfect example. In 1997, eighty-five percent of the canton's homes were rented, and that percentage was even higher in the city. In this country, apartment buildings have been a traditional investment for large insurance companies and pension funds of different organisations.

Renting a home or buying is not a major problem as the market is soft. There are many apartments available to rent as well as homes to buy. The first point is that once one has a permit to work or live, the best source for apartments or houses is the local press, through friends or through real estate agents (rgies).

Relocation agencies are very helpful for renting houses or apartments. They speak English and will understand your requirements. If one goes through an agency, they will display several possibilities to suit one's taste and budget. Shop around but act quickly, as good offers do not hang around long.

The lease (bail) usually lasts three years, except for diplomats in which case the agreement is flexible due to the conditions of work determined by their assignment. In Geneva, this aspect is usually respected. A bank guarantee of three months is required to rent any residence and this is blocked in the bank for the agent or owner.

The agreement between the owner and the tenant is vital for any renovation proposed by the new tenant. Renovations are the tenant's own financial responsibility and they must agree to leave the place as found, unless the owner agrees to the changes made.

It is customary to conduct an inventory survey to evaluate the state of the apartment or the house with the landlord to protect your own position at departure time. This inventory must be signed by both parties as an agreement upon examination of the property and its exact position. Any ulterior complaints will not be accepted for changes even in the best agreements.

Apartments are usually rented according to the number of rooms, or pices. In the canton of Geneva, the kitchen is counted as a room, whereas in the neighboring canton of Vaud, it is not! Most buildings have a resident caretaker (concierge) who deals with laundry equipment, heating, public areas, and so forth. The average rent for a new tenant in a one-room rental property is SFr. 800 for a 1-1.5 room apartment. For a two-room apartment, the average rent is SFr. 1200, for three rooms: SFr. 1500, for four rooms: SFr. 1900; for five rooms: SFr. 2500, and for a six-room apartment: SFr. 3000. Naturally, the location and quality of the apartment will greatly affect the price, but these are average figures. Villas can be rented for between three and ten thousand francs per month, depending on size and location.

Additional charges to the rent include heating, maintenance, etc. Rents vary a great deal depending on the neighbourhood. Some residential areas are coveted because of their prestigious location, others could be important, through the proximity of the school of your choice, where many parents might be looking to live. Geneva is a small city, the driving time may not be more than half an hour but traffic congestion at peak hours may cause delays.

Geneva's right bank, with the presence of international organisations, extends the accomodation zone to the canton of Vaud for easy motoring to work. There are some wonderful areas on that side of the lake and could be interesting. For tax payers, it is an advantage to pay lower tax in that canton than Geneva. It is important to remember that point.

If you are despairing about the cost of rent in Geneva, do not lose hope. Sometimes official agencies have low-priced offers for people that specifically ask for them. These apartments most often need renovation, but the money you save by paying low rent can make them worthwhile. People on a tight budget can find cheaper accomodations, rooms and studios, from Cit Universitaire (avenue de Miremont 46, tel. 839.22.22) and other students' lodgings.

Buying a house is a good investment. It initially varies on your type of permit. There has been a new flexible approach to buying property. Even a B permit holder can buy property after a year; this was not the case before. It is best to go through legal advice as property buying involves architectural surveys for the condition, value and various details of construction that might involve neighbours, property division and finally the State. Real-estate agents are helpful. Their responsibilty is important to respect but an independent evaluation is highly advisable for maximum protection. When considering ownership of property, it is important to know in advance, whether it is single, multiple or inherited, whether they are in agreement to sell, etc. Any surprises are best avoided.

No authorisation is needed for the acquisition of a business estate, whether you set up business in it or not. This means you are free to invest in corporate real estate in Switzerland, should you wish to do so.

Mortgages are good. Banks offer very good variable rates.

In case problems arise with a landlord, tenants can contact the Geneva Tenants Association, Asloca (boulevard Helvtique 27, Case postale, 1211 Geneva 3, tel. 786.61.11).

By Laws

Every country operates under a different system of legal requirements. For instance, in this country, one always has to carry a valid identity card or passport. A work permit, residence permit or visas to travel all require some sort of ID, so keep your passport at hand and a few photos if you are going to apply for permit. The law requires some basic papers, such as a valid driving licence. One can get by for a few months with a foreign licence, but it then has to be changed to a local license at the Automobile Service Center (Service des Automobiles). Births, deaths and wills are all to be notified and registered. You can even be arrested if you do not have the necessary papers with you, especially an ID. Other laws are discussed with each topic. Please consult them carefully.

Taxation

Switzerland has a reputation for being a tax haven, compared to some other countries. Depending on where you reside, differences in local taxes could cost or save you thousands. An expatriate (married, with two children) with a gross employment income of SFr. 150,000 will have an effective tax burden (including federal, cantonal, communal, and church taxes) of between twelve percent in the canton of Zug and twenty-two percent in the canton of Jura. With the help of the consulting firm Deloitte & Touche Experta (route de Pr-Bois 20, Case postale 718, 1215 Geneva 15, fax 788.0316), Geneva News and International Report brings you an up-to-date guide to the Swiss tax system.

Personal income taxes
A foreign national working in Switzerland will generally become liable to Swiss taxation as a resident (or a non-resident). The main taxes are the personal income tax (impt sur le revenu) and the wealth tax (impt sur la fortune), which are levied on the global assets and income of a person residing in Switzerland.

Switzerland is divided into twenty-six cantons, and each has its own separate tax legislation. As a result, each taxpayer is subject to at least two different tax laws: the direct federal tax (impt direct fdral) and the cantonal tax (impt cantonal). The communes raise their taxes by adding a supplement to the cantonal tax.

Cantonal and direct federal tax laws provide that foreign employees who do not hold an establishment ("C") permit, whether residents or not, are subject to a withholding tax system (impt la source). This is not a supplementary tax, but rather a different way of collecting taxes; a percentage is deducted from every paycheque according to a tax scale (barme). The tax rates applied are a combination of the regular federal and cantonal / communal rates as applicable for a given income level and family status. In most cantons, withholding taxes do not necessarily exempt the employee from filing an ordinary tax return on which a final tax settlement is made. In the canton of Geneva, the withholding tax, as it is supposed to be fairly close to the ordinary tax level, may be final for certain taxpayers (basically earning less than SFr. 500,000 per year) should they have no other income to report nor any taxable wealth. In such cases, a tax return is not required. The canton of Zurich requires a tax return from all employees subject to withholding tax earning more than SFr. 120,000.

Federal tax
Income for federal tax is normally reported on the cantonal tax return or in an appendix, so that filing two returns is not necessary. The direct federal tax is levied only on the income of individuals, assessed for a period of two years, and collected annually by the cantons.

The Revised Direct Federal Tax Law, which came into force in 1995, provides for a new assessment system, known as the present assessment system, in which the 1995 tax is computed, based on the 1995 income. This new system is optional for the cantons, and only one canton has put it into place. The rates for the federal direct tax for individuals are progressive, reaching a maximum of 11.5 percent for a taxable income of SFr. 603,100 for single persons and SFr. 715,600 for a married couple.

In the case of individuals, capital gains realised on non-business movable or immovable property are not subject to federal income tax.

Individuals can deduct non-reimbursable expenses necessary for earning employment income, as well as a variety of non-business expenses. The incomes for a husband and wife are aggregated.

Cantonal and communal taxes
All cantons and municipalities apply a system consisting of a general income tax and a supplementary net wealth tax. Cantonal income tax legislation follows the federal direct tax in structure. Taxes are assessed on the basis of the so-called "past assessment" method, in which the taxes of a given tax year are based on the income of the preceding year or period (of two years). Tax returns have to be filed, in principle, by March 1, but can easily be postponed upon request until June 30 of the same year for a small fee. Payment, on the other hand, cannot be postponed and is usually spread over March to December of the fiscal year.

All the cantons taxes are based on total income. Therefore, every item of income has to be declared, be it income from dependent or independent personal activities, from compensatory or subsidiary payments, or from movable or immovable property.

Capital gains on the disposal of domestic real estate are subject to separate taxation for cantonal and communal tax purposes. Capital gains made on the sale of real estate situated outside of Switzerland are tax exempt. As a rule in the cantons, capital gains on securities are still tax exempt.

Non-resident individuals are taxed on income and capital gains from Swiss real estate property, interest from mortgages on Swiss real estate property, income from a Swiss permanent establishment, and income from Swiss directorships.

Non-Swiss individuals with no Swiss earned income may also be taxed on imputed income, which is calculated according to their local accommodation expenses.

As for federal taxes, a resident employee may, as a general rule, deduct non-reimbursable expenses incurred in acquiring, protecting, or even improving his employment income, as well as certain non-business expenses.

The cantons and communes have progressive tax rates that vary widely. The cantonal tax (impt de base) is determined by the Geneva law on local taxes, which indicates the tax rate in each of the appropriate revenue brackets. A percentage of this figure is used to calculate the communal tax. In 1998, the City of Geneva fell in mid-range with 45.5 percent of the cantonal tax. Onex tops the list at fifty-two percent, while Cologny and Collonge-Bellerive, with thirty-one percent, have the lowest communal rates.

As a rule, the expatriate is not free to choose his or her canton of residence. Rather, he or she must, for work permit reasons, live in the Swiss employer's canton of residence. However, provided you can find a house or apartment at a reasonable rent, there is an advantage to living in a commune that charges low taxes, although this is mitigated in the canton of Geneva by the fact that the commune of your workplace may tax a good share of the employment income.

Expatriates working in Switzerland should also be informed of the special privileges granted to them by a few cantons. For expatriates living in the canton of Geneva, lump-sum expenses or representation allowances which are not subject to income taxes may be approved by the tax authorities upon request.

Thus, a married couple with two children living in Geneva and earning SFr. 85,000 a year will pay some eleven percent in combined taxes (cantonal and communal taxes). If this same family had an income of SFr. 400,000, they would pay some thirty-three percent in combined taxes -- in Zurich, they would pay about twenty-five percent.

Double tax relief is granted by an exemption of income derived from foreign permanent establishments and real estate located abroad. A foreign tax credit is granted for the unrelieved part of foreign withholding taxes on dividends, interest, and royalties derived from most treaty countries and withholding taxes of other countries are deductible for determining taxable income. Switzerland has concluded double-taxation treaties with some forty countries.

Local net wealth taxes
Individuals are subject to a local net wealth tax, levied at progressive rates. For residents, the tax is based on world-wide net wealth, excluding real estate situated abroad. For non-residents, it is levied on real estate owned within a canton. To arrive at taxable wealth, standard allowances prescribed by law according to personal circumstances may be deducted.

As for the cantonal taxes, the wealth tax is a percentage of net assets after deductions, determined by a multiplier on the basic tax for the tax year in question. For the canton of Geneva, effective tax rates on wealth vary from 0.43 percent for net wealth of SFr. 250,000 to 0.63 percent for a net wealth of SFr. 1 million.

Church taxes
The church tax is levied by the cantonal authorities in addition to the cantonal and communal taxes. This tax is voluntary in the cantons of Geneva, Neuchtel, Valais, and Tessin (Ticino).

Social security
The required Swiss federal social security contributions are based on a "three-pillar system" -- old age and survivors' insurance (AVS), a private pension plan (LPP), and voluntary and individual savings.

The employer's obligation for a salaried employee with an income of SFr. 60,000 is 5.05 percent for AVS/AI/APG, 1.5 percent for the contributions to the compulsory unemployment insurance plan (for salaries above SFr. 97,200 upto 248,000 there is an additional contribution of 0.5 percent); and approximately 4.5 percent for the LPP.

The employer's contributions to the minimum obligatory pension fund are between four and nine percent on salaries between SFr. 23,880 and SFr. 71,640.

Employers must also contribute as much as 1.8 percent of wages, salaries, and other remuneration to a cantonal agency in order to provide family allowance benefits.

Once again, expatriates may be exempt from these costs. Many of the social security agreements Switzerland has concluded provide exemption from mandatory Swiss social security contributions for temporary assignments if the employee has a certificate of coverage from his or her home country.

Children's activities

Bain des Pquis (quai du Mont-Blanc 30, 1201 Genve, tel. 732.29.74) -- It is possible to bathe or sun-bathe in the heart of Geneva, enjoying a beautiful panorama at the Bains des Pquis, recently refurnished and renovated. Open all year-round, the Bains des Pquis also offers beautiful saunas for the cold winter days. Adults: SFr. 1, children SFr. 0.20 (in fine weather).

Boat on the 'Rade' (quai du Mont-Blanc 8, 1201 Genve, tel. 732.29.44) -- Why not enjoy the beauty of the lake for the price of a bus ticket? "Les Mouettes" are those funny little bus-boats that cross 'la Rade' from the Mont-Blanc quay to the Place du Molard (passing under the Bridge) or Gustave-Ador quay (passing close to the Jet d'Eau). Thanks to the kindness of the pilots, children in push-chairs are welcome on board. Adults: SFr. 2.20, children (6-16): SFr. 1.50. TPG 6, 8, 9, 10, 26; bus stops: Mont-Blanc, Alpes and Cornavin.

Children's Madeleine (place de la Madeleine 16, 1204 Genve) -- La Madeleine has been transformed from an old school into a House for Children, with a kindergarten (crche) for daily users. It is also possible to drop your child for a few hours in a very nice environment. SFr. 5 per hour; annual membership: SFr. 10 per family. TPG 2, 7, 10, 12, 16, 20; bus stop: Longemalle.

Cit Library (place des Trois-Perdrix, 1204 Genve, tel. 418.32.50) -- The second floor of the building is the children's kingdom. Culture is presented in a very playful way, with a multimedia room, a lending library and a colourful lecture-room furnished with small chairs and plenty of teddy-bears. A fairy-tales room is situated nearby, where regular shows are hosted on Wednesday afternoons. Free animation, Book lending only for Geneva inhabitants. TPG 2, 7, 10, 12, 16, 20; bus stop: Bel-Air.

Conservatoire et Jardin Botanique (chemin de l'Impratrice, 1292 Chambsy, tel. 428.51.00) -- The Botanical Garden is a favourite walking spot for all the Genevese. Nature lovers will find plants and specimens from the five continents, thanks to the greenhouses. Toddlers will love watching the does, pink floyds, ducks, peacocks or rabbits. Their bigger brothers or sisters will enjoy skating or cycling in the car-free paths. There is also a shop and a refreshments stall (in season) as well as a huge slide. At the same address, also check the Jardin des Senteurs. This Garden of Scents and Feelings, where all the senses are stimulated, is situated at the end of the Botanical garden. For once, we are encouraged to touch and breathe the delicate perfumes of lavender, thyme and wild-thyme. Stickers in Braille have been placed for blind people. Free entrance. TPG: 4 and 18, bus Stop: Jardin Botanique.

La Ferme Foraine (chemin des Blanchards 20, 1233 Bernex/Lox, tel. 079/203.57.03) -- Bonaventure, the creator of this incomparable farm, offers one-week camps for children aged 6-12. It is also a popular destination for school excursions. Children live in a natural environment, surrounded by farm animals and nature, and sleep in gypsy wagons. SFr. 380 for a one-week camp, during school holidays. TPG 2 or 22; bus stop Onex, then line 43; bus stop Hpital de Lox.

Little Train of the Eaux-Vives (quai marchand des Eaux-Vives, tel. 310.53.00) -- The train conducts an half-hour tour on the quays, from the Jardin Anglais to the Parc de la Grange, passing by the Jet d'Eau, the statue of the Brise and the rose garden of the Parc de la Grange. Adults: SFr. 6, children: SFr. 4, TPG 2, 6, 7, 8, 9, 10, 20; bus stop: Place du Port.

Maison Tavel (rue du Puit Saint-Pierre 6, 1204 Genve, tel. 310.29.00) -- A charming little museum, in the old town, close to the cathedral. Situated in an old Genevese house, it is dedicated to the history of daily life in the town and displays everything from the kitchen to the hat boxes of our great-grandparents. Under the roof, a beautiful model shows Geneva in 1850, still locked within its walls. Free entrance, except during temporary exhibitions, TPG 3, 5, 17; bus stop: Croix-Rouge; or 2, 7, 10, 12, 16, 20; bus stop: Longemalle.

Muse d'Art et d'Histoire (rue Charles-Galland 2, 1206 Genve, tel. 418.26.00) -- An unforgettable experience for adult and children, from the mummies of Pharaonic Egypt to the typical Genevese Escalade and its Mre Royaume character, as well as the Fine Arts gallery. Free entrance, except during temporary exhibitions, TPG 3, 5; bus stop Athne; or 1, 2, 6, 7, 8, 9, 10, 12, 20; bus stop: Rive.

Muse d'Histoire des Sciences (rue de Lausanne 128, 1202 Genve, tel. 731.69.85) -- This relatively unknown museum, located in one of the beautiful villas of the Perle-du-Lac park, has been recently renovated. Through workshops, it now intends to help young people better understand the use and meaning of beautiful barometers, sundials and other instruments owned by famous Genevese scientists of the eighteenth century. Free entrance, except during temporary exhibitions. TPG: 4, 18; bus stops: Scheron or Jardin Botanique

Muse de l'Horlogerie et de l'maillerie (route de Malagnou 15, 1208 Geneva, tel. 418.64.70, open Wed.-Mon. 10.00-17.00) -- Discover Geneva's watchmaking tradition in this beautiful museum. Many wonderful masterpieces from the city's best watchmakers and enamellers are on exhibition, some dating back to the seventeenth century. Free admission; guided tours by appointment. TPG 6; bus stop Bois-Gentil.

Muse International de l'Automobile (Voie-des-Traz, Palexpo Halle 7, 1218 Grand-Saconnex, tel. 788.84.84; open Fri.-Sun 10.00-18.00) -- This museum has several hundred beautiful vintage cars on display, a few steps away from both the airport and the Palexpo exhibition hall. The exhibition is completed by scale models, posters and multimedia presentations. Adults: SFr. 12, children (6-16): SFr. 6. TPG 5, 18; bus stop Palexpo; or 10, 18; bus stop Aroport.

Right Bank Quays (from the Bains des Pquis to the Jardin Botanique) -- A succession of beautiful parks from the Bains des Pquis to the Botanical Garden. Children will particularly enjoy the bridges and water locks of the Parc Mon-Repos, and the ice-cream stop at 'La Perle-du Lac'. TPG 1; bus stop: Navigation.

Signal de Bougy (above Aubonne, tel. 021/821.59.30; open from March 1 to November 1, 9.00-22.00) -- This huge park, half-way between Geneva and Lausanne, is the ultimate amusement park for children and parents alike. Open-air games, such as a minigolf, riding trails accessible to push-chairs and a doe park, all contribute to a great experience. Free admission.

Skate parks -- There are freely accessible skate parks in and around Geneva. The largest one is on Plaine de Plainapalais, with several U-shaped ramps. Hard-core skaters might also enjoy a trip to hilly Lausanne, which is considered as the Skating Capital of Switzerland.

Smocky Poney-Club (route de Prsinge 137, 1243 Prsinge, tel. 759.19.37; open Sat. 15.00-17.00) -- The Prsinge horse riding school has a special "Baby's" section for children aged 3 to 7, to take them on a smooth ride on poneyback. Children from age 7 can also follow introductory courses, and the school has also a section dedicated to children with disabilities. SFr. 5 for fifteen minutes. TPG C; bus stop L'Abbaye.

Stairs and Passages in the Old Town -- Starting from Collge Calvin, follow the passage Mathurin-Cordier, between the old prison and the Collge. Stop on the charming place Bourg-de-Four and climb the 68 stairs of the Degrs-de-Poule, facing the Palais de Justice. There you will discover the Cathedral (153 more stairs to climb up the towers?). Then take the rue des Barrires, which will lead you under a house. If you feel like climbing again, come back in the old town through the rue du Perron, which takes you to the Maison Tavel. TPG 1, 2, 6, 7, 8, 9, 10, 12, 20; bus stop: Rive

Tlphrique du Salve (Le Pas de l'chelle, F-74100 trembires, tel. 0033/450.39.86.86; open every day 9.30-20.00 from May to September, Fri.-Sun. 9.30-18.00 in April and October, Sat. and Sun. 9.30-17.30 from January to March) -- When the sky forms a dull gray cloak around Geneva, why not take a lift to where the sky is blue? A stroll on top of Geneva's own mountain -- that, incidentally, is in France -- will give you a beautiful sight of the snow-capped Alps and, if the weather permits, the Geneva area. You can also watch hang gliders take off from the summit and have a pleasant meal at the restaurant. Adults: FFr. 60, children (6-17): FFr. 35; special family pass (two adults and children): FFr. 120. TPG 8; bus stop: Veyrier.

Walking from the Bastions to the Treille -- In the Parc des Bastions, amateurs will find giant chess games, close to the restaurant (which has children's menus). The small ones will enjoy slides and swings, while the more serious will contemplate the Reformers' Wall. Reach the Promenade de la Treille right above it from the rue de la Croix-Rouge, where you will discover a beautiful view over the town, the longest bench in the world and the 'official tree' of Geneva, as well as more games for children. TPG 3, 5, 12; bus stop: Place Neuve.

Zigzagging on the Bridges (from the Place des Bergues to the Seujet dam) -- Geneva without cars? It is possible through its pedestrian bridges. Start from the Place des Bergues (where you will surprise your children by moving the heavy statue) and take the Pont des Bergues. Stop on the Rousseau island to admire the different birds it hosts. Then follow the Quay Besanon-Hugues to join the Pont de la Machine. Take the footbridge to the le, that you can then cross towards the ancient Halles. You will arrive on the Lavandire Promenade, in the middle of the Rhne. After having passed under the Coulouvrenire Bridge, you will reach the Btiment des Forces Motrices, which has recently been transformed into a concert hall. On the right side of the building, follow a footbridge until you reach the Seujet dam.

Child care institutions
There are basically two types of child care institutions (known in French as crches or garderies) in Geneva -- publically-funded and private. Finding a suitable institution for young children in Geneva can be a daunting task since there are not enough of them to guarantee a place for every child. English-speaking institutions are even more scarce. If you are working for an international organisation or a multi-national company, you may find support through it.

La Madeleine House for Children (place de la Madeleine 16, 1204 Genve) is an especially well-suited facility for toddlers, situated a few steps from Geneva's shopping area. The Dlgation de la Petite Enfance (tel. 346.94.23) in Geneva is in charge of State-subsidised institutions and can also assist you in finding the right place. Its staff is competent and fluent in English. Alternately, see the mairie of your commune of residence.

Ski Tips for the Budget-Conscious Skier

Switzerland's charm and beautiful slopes are unbeatable. Here are some tips on how to still more fun in the mountains:

-Tourist offices have put together interesting and cost saving ski packages

-A season ski pass always offers the best value if you intend to ski regularly

-Share a day pass with someone who is an early bird or who prefers skiing in the afternoons -- whatever you are not! or try to buy a ski pass at the bottom of the hill from skiers quitting early

-Economise on food : pack sandwiches and chocolate bars in your rucksack and some schnapps as well! If renting a chalet, it is best to eat in

-Use last season's gear and skis and only purchase new ones if really necessary -- ask yourself: is it better to look good or feel good (i.e. skiing in the mountains as cheaply as possible)?

-Try farmers for cheap accommodation

-Organise car-pools if planning a day trip and know of others with similar intentions

-Buses offer good deals/packages for day trips

-Drink house wine instead of hot chocolate -- believe it or not it's cheaper!

Which laws apply when setting up a business in Switzerland
and what authorisations are required?

In principle, anyone is free to do business, to create a company, to be a partner in a company or to establish a branch in Switzerland. The freedom to engage in trade or business is guaranteed by the Swiss Constitution. This basic right applies equally to Swiss nationals and foreigners, according to federal law. No prior approval is required from the federal authorities when it comes to setting up a business.

The conditions for entry and for residence in Switzerland are laid down in a federal law. When residence is to be for the purpose of gainful employment, a work and residence permit is required. Permission must be sought from either the cantonal labour authority or the economic development authority, and approval form the aliens registration office, which also issues the necessary documents. Once the applicant has complied with these procedures, he is free to enter Switzerland. Local Swiss Embassies or Consulates General are the best places to seek information on these matters.

Foreign nationals who wish to set up in business in an independent capacity, and who will create new jobs, will find it relatively easy to obtain the necessary authorisations. For those coming in a dependent capacity, it is the Swiss employer who must apply for their work and residence permit. Normally this is granted without problem in the case of science/technology specialists and executive level staff. The cantonal economic development offices are in a position to provide real support and speed up the authorisation procedures in many cases.

The practice of certain professions, as well as the starting up of certain types of business, are governed by a number of cantonal and federal regulations. Activities which require such special authorisations and for which recognised certificates of ability are required, are as follows:

-Banking, insurance and investment activities
Information: Federal banking commission
Postfach
CH-3001 Bern

-Real estate agents

-Hotels and restaurants

-Doctors, dentists, chemists, lawyers

-Certain business sectors (e.g. wine trade)

In some cases the need for a business must be demonstrated (information on this can be provided by the relevant industry or professional association). Foreign nationals wishing to engage in the above-mentioned activities may find that they require a permanent residence permit (C permit). This is usually granted to the citizens of European Union countries after five years of continuous residence in Switzerland (cf. Work and residence permit).

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