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.
On 15 December 2016, Parliament passed the Federal Act on the Revision of the Withholding Taxation of Income from Employment. In a next step, the Federal Council's enactment decision will follow. It is expected that the law will enter into force on 1 January 2020 or one year later. A corresponding total revision of the Withholding Tax Ordinance was submitted for consultation on 21 September 2017.
From an employer's point of view, the Federal Act also contains some innovations:
Below please find the links to the guidelines and additional information of the individual cantons: