12.09.2013

New Withholding Tax Scale 2014

Next year not only change the tariffs in itself but also its structure.


From 2014 it shall be possible to transmit the data for tax from source to the tax offices by pushing a button. This requires the use of an ELM-enabled resp. swissdec-certified software.

That's a relief especially for employers who do employ people who are subject to the withholding tax and who live in different cantons.

Therefore withholding tax rates and related codes had to be revised. The federal tax administration has published a circular about this which you can download here (not available in English).

Source: www.admin.ch