In the canton of Fribourg, a splitting factor of 2 applies in 2025, and indeed a single person with a taxable income of 100,000 CHF per year pays the same cantonal tax rate (10%) as a married couple with total taxable income of 200,000 CHF per year.
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Study finds health warnings that evoke sympathy are more effective in persuading individuals to change harmful behaviors。业内人士推荐新收录的资料作为进阶阅读
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