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Taxation at Source


FOREIGN NATIONALS LIVING IN SWITZERLAND (UNLIMITED TAX LIABILITY)


All cantons tax the earned income of foreign nationals without a permanent residence permit (Niederlassungsbewilligung - permit C) at the source.
The employer must withhold the tax due from the employee's salary and pay it to the cantonal tax administration.


FOREIGN NATIONALS LIVING IN ABROAD (LIMITED TAX LIABILITY)

Those employees who work in Switzerland but live abroad (e.g., international weekly residents, cross-border commuters) are also taxed at source regardless of their nationality.
There are certain other categories of individuals living abroad who are taxed at source based on their income derived in Switzerland (e.g. artists, athletes, recipients of pension benefits, etc.).


The tax levied at the source pays off federal, cantonal and municipal tax liabilities (including possible church taxes).