Withholding tax revision 2021

The comprehensively reformed Withholding Tax Act will come into force at the start of 2021. The focus is on better equal treatment of persons taxed at source and those taxed ordinarily.

The new provisions on withholding tax come into force on January 1, 2021. The discontinuation of tariff code D for sideline income and the new Swiss-wide settlement models require the calculation of rate-determined income in numerous cases and therefore require employers in particular to take action. However, the revision also opens up a new option for employees subject to withholding tax with the retrospective ordinary assessment (NOV).

Read more about this in the attached document, which you can find under Downloads. In this document, you will learn about the most important changes that the revision entails and gain a better understanding based on practical examples.