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Employees / employers
Withholding tax for employees / employers
In accordance with the OWT I (Ordinance on Withholding Tax for foreign employees of 2 February 1994) the following persons shall be subject to withholding tax for salaried incomes with a Swiss employer as well as for any substitute income for temporarily restricted or interrupted gainful employment:
- Foreign employees living in Switzerland and who neither possess a permanent residence permit C nor are married to a person with a residence permit C or Swiss citizenship;
- Employees living abroad who pursue gainful employment in Switzerland as international commuters or weekly residents or who work as employees in the field of international transport for a Swiss enterprise.
The person owing the taxable performance (employer, insurer) is required to settle the withholding tax owed periodically (in general every month) with the Cantonal Tax Office Zürich, Withholding Tax Service.
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