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Withholding Tax: Calculation & Application

Applying the law the right way

Employers in Switzerland have had to become increasingly flexible in terms of managing the resources and technical experts for their companies. We support you in mastering these challenges and provide you with all the relevant documentation and information.

Our services around withholding tax

  • Assessing your current situation and reviewing available information
  • Support in determining the correct withholding tax rate and tax calculations
  • Providing continuous updates regarding withholding tax developments in the individual cantons
  • Preparing information for employees
  • Running individual workshops on HR/payroll in your offices
  • Reviewing your processes and payroll accounting and supporting you in any optimisation measures undertaken as a result of our review

Withholding tax regulations from 2021

What it is about and how we can support you.

Find out more

Overview of legal bases in the individual cantons

Below please find the links to the guidelines and additional information of the individual cantons:


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Contact us

Marlene Oswald

Marlene Oswald

Leader Payroll & Employment Solutions East, PwC Switzerland

Tel: +41 58 792 63 06

Jacques Kocher

Jacques Kocher

Leader Corporate Support Services West, PwC Switzerland

Tel: +41 58 792 92 47