Withholding tax rate corrections: an important deadline
for the withholding tax is approaching: 31 March 2019.
By that date, persons subject to withholding tax must
have submitted their applications for re-assessment of the
withholding taxes taking into account individual deductions or for
subsequent ordinary assessment.
Tax Subject
Foreign employees without residence permit (permit C)
establishing their tax residence or abode in Switzerland are
subject to unlimited tax liability in Switzerland. Nonetheless,
they will be subjected to a tax deduction at source for their
income from their gainful employment activity. The same applies to
persons not having a tax residence or abode in Switzerland, such as
cross-border commuters, weekly resident aliens and short-time
resident aliens carrying out a gainful employment activity in
Switzerland. They establish tax liability in Switzerland due to
their economic affiliation. In both cases, the employers are
obliged to
