ARTICLE · 24 JANUARY 2025

Die Tücken Der Quellensteuerab- Rechnung

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Die Erstellung der Lohnabrechnung für Mitarbeitende ist bereits im Alltag mit einigen Herausforderungen verbunden. Für Mitarbeitende, welche quellensteuerpflichtig sind, kommen noch weitere Aspekte hinzu.

SwitzerlandTax

Friederike V. Ruch

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Die Erstellung der Lohnabrechnung für Mitarbeitende ist bereits im Alltag mit einigen Herausforderungen verbunden. Für Mitarbeitende, welche quellensteuerpflichtig sind, kommen noch weitere Aspekte hinzu.

Im ersten Schritt gilt es, den richtigen Kanton für die Besteuerung zu definieren. Hierfür stehen mehrere Möglichkeiten zur Verfügung, die je nach Situation unterschiedlich sind:

Wohnsitz- oder Aufenthaltskanton des Arbeitnehmenden: sofern der Arbeitnehmende in der Schweiz steuerlich ansässig ist.
Wochenaufenthaltskanton des Arbeitnehmenden: sofern der Arbeitnehmende in der Schweiz mit einem Wochenaufenthaltsstatus steuerlich ansässig ist.
Quellensteuertarif vom Sitz-, Verwaltungs- oder Betriebsstättenkanton des Arbeitgebers: sofern der Arbeitnehmende nicht in der Schweiz steuerlich ansässig ist.

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