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

New withholding tax regulations from 2021

The changes to the withholding tax revision affect most companies. We will show you what it is all about and how you can prepare yourself optimally.

Find out more

Information and documentation on withholding tax

Documents and information on the ELM salary standard project

Withholding tax: Addresses of cantonal authorities, comission rates and tariff D

Legal basis – Federal

Ordinance on withholding tax

Circular letter of the Federal Tax Administration

Overview of legal bases in the individual cantons

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

Contact us

Brigitte Zulauf

Brigitte Zulauf

Leader Treuhand/Corporate Support Services Switzerland, PwC Switzerland

Tel: +41 58 792 47 50