Swiss Tax Services
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Tax at source
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Tax at source

Tax at source (also called source tax or withholding tax) is levied at source. The employer deducts the tax due from the employee's salary and passes on to the cantonal tax administration.

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

The basis for the source tax is the individual's gross income. The tax rates for the tax at source are based on the cantonal average ordinary tax rates.

As of 01.01.2014, the following source tax tariffs are applied (depending on the case, with or without church tax):

  • Tariff A for taxpayers living alone (singles, separated, divorced or widowed)
  • Tariff  B for married couples, single earner family
  • Tariff  C for married couples, double earner family
  • Tariff  D (10%) for income from secondary employment or for additional income (e.g., paid by the insurance company) 
  • Tariff  E (5%) for remuneration charged under the simplified procedure (combatinillicit work)
  • Tariff  F for Italian cross-border commuters
  • Tariff  H for singles, separated, divorced or widowed persons living with children or providing financial support to people who are unable to work
  • Tariffs  L  - P for German cross-border commuters
The source tax tariffs already include general deductions. In certain cases, the taxpayer can claim additional deductions by submitting a special form (reassessment /adjustment of the source tax).