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Withholding taxes are taxes not directly paid by the taxpayers themselves but directly paid by the employer, promoter, insurer etc., prior to the deduction of the sum due and paid to the community.
Withholding taxes replace self-declaration by means of a tax return. Please find all the relevant forms and tariffs as well as the legal bases applicable to Zurich's withholding tax on this website.
The following types of withholding tax apply: